SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

transfer from other bank accounts, it was not correct in law to treat it as unexplained credit. 4.3 The CIT(A) observed that the assessee has, other than showing that the amount of Rs. 1 lakh each, credited in the assessee S.B. account with ICICI Bank Ltd., Edapally Branch on 19/10/2006, has not furnished any other evidence to I.T.A

THE ACIT, COCHIN vs. M/S.SUD CHEMIE INDIA P. LTD, ALUVA

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari , Am & George George K., Jm