THE COMMISSIONER OF INCOME TAX-1, KOCHI vs. M/S.COCHIN MALABAR ESTATES & INDUSTRIES LTD.
ITA/179/2014HC Kerala28 Oct 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 143(2)Section 2(14)Section 2(14)(iii)Section 260A
108
142.61
Quilandy taluk
94
0.55
Kozhikode
95/1
115.40
95/2
0.87
95/3
0.45
-------
314.11
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2.2
On 16.03.1996 the assessee executed and registered a
regular deed of conveyance in favour of KSIDC. On 29.11.1996
the assessee filed return for the Assessment Year 1996-97
disclosing a loss of Rs.3,11,96,323/-. On 28.10.1997 income tax
return was processed
