THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION
ITA/180/2019HC Kerala11 Nov 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 11Section 11(5)Section 12Section 13(8)Section 143(3)Section 148Section 154Section 2(24)(iia)Section 260ASection 263
91,000/-.
5.
In the light of the above discussion, I find that the
assessment order passed by the Assessing Officer u/s 143(3) of
the Income Tax Act dated 10/03/2015 for the assessment year
2010-11 is erroneous in so far as it is prejudicial to the interests
of revenue. Accordingly, invoking the provisions of section
