THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR
Appeal is allowed
ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250
234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh