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Section 41(1)4 Section 143(1)(a)2

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI

ITR/70/2000HC Kerala01 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: THE COMMISSIONER OF INCOMETAX

Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)

section 41(1) of the Income Tax Act to be assessed as income is Rs.53,71,650/- or Rs.30,68,152/- is not a debatable issue and can be the subject matter of adjustment under sec.143(1)(a) of the Income Tax Act? 2. Whether on the facts and circumstances of the case was the Tribunal right in holding