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Section 26312 Section 143(3)3 Section 56(2)(viib)3

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)

56(2)(viib). The ld AR further submitted that the assessee in response to the said notice has furnished a reply dated 08.02.2019 with the write up along with the valuation report dated 31.10.2016. The ld AR also submitted that the shares were issued on premium based on this valuation report and not based on the report dated