KEYA FOODS INTERNATIONAL PRIVATE LIMITED,CHERTHALA vs. ACIT, CIRCLE, ALAPPUZHA, ALAPPUZHA
In the result, appeal is allowed in favour of the assessee
ITA 608/COCH/2022[2017-2018]Status: DisposedITAT Cochin19 Dec 2022AY 2017-2018
Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2017-18 M/S. Keya Foods International Pvt. Ltd., Vs. Pcit, Kp/111/212 Kuthlathode, Kochi. Thuravoor P. O., Cherthala Taluk, Alappuzha – 688 532. Pan : Aagca 5456 M Appellant Respondent
For Appellant: Shri. A. Gopalakrishnan, CAFor Respondent: Shri. M. Rajasekhar, CIT(DR)
Section 143(2)Section 143(3)Section 263Section 56(2)(viib)
section 263
of the Act, which read as under :-
“Revision of orders prejudicial to revenue.
263. (1) The [Principal Chief Commissioner or Chief Commissioner or Principal Commissioner] or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer 89[or the Transfer Pricing
