M/S.KERA FIBERTEX INTERNATIONAL P. LTD,COCHIN vs. THE ACIT, COCHIN
In the result, the appeals by the assessee is allowed, and that by the Revenue, dismissed
ITA 311/COCH/2015[2009-10]Status: DisposedITAT Cochin30 Oct 2023AY 2009-10
Bench: Shri Sanjay Arora (Accountant Member), Shri Manomohan Das (Judicial Member)
For Appellant: Shri P. Sathisan, AdvocateFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(2)Section 153Section 153B
ii) the Assessing Officer.
(3) The Assessing Officer shall complete the assessment on the basis of the draft order, if—
(a) the assessee intimates to the Assessing Officer the acceptance of the variation; or (b) no objections are received within the period specified in sub-section (2).
(4) The Assessing Officer shall, notwithstanding anything contained in section 153 or section
