THE COMMISSONER OF INCOME TAX vs. P T L ENTERPRISES LTD.
ITA/1256/2009HC Kerala23 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: P T L ENTERPRISES LTDFor Respondent: THE COMMISSONER OF INCOME TAX
Section 115JSection 143(1)Section 143(1)(a)Section 143(3)Section 147Section 148Section 260ASection 263Section 3(1)
depreciation of previous years. The AO processed the return under
Section 143(1) on 25.3.2002. The assessment was re-opened under Section
148 and assessment under Section 143(3) read with Section 147 was
ITA No.1256 of 2009 3
completed on 16.12.2004 determining the total income of
Rs.1,88,38,380/-. The assessee filed appeal before the CIT (Appeals
