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
81 ITR 446 (Guj)
I.T.A. No.179/2014
-14-
referred to above and the findings recorded by the Tribunal,
though are findings of fact, still, the findings are unavailable to
the admitted circumstances of the case. It is contended that
barren land cannot be included as agricultural land. According
to Revenue, the order under appeal suffers from perversity and
is liable
