Sud Chemie India P.Ltd, Cochin V. DCIT, Cochin

CO 37/COCH/2011

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8360 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 28-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 24-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

21 ITA NO.560/COCH/2011 CO 37/COCH/2011 2012, IS MISCONSTRUED. THIS TRIBUNAL DO NOT FIND A NY MERIT IN THE CONTENTION OF THE LD.REPRESENTATIVE FOR THE TAXPAYER. ACCORDI NGLY THE SAME IS REJECTED. 19. THE CROSS OBJECTION FILED BY THE TAXPAYER ONLY SUPPORTS THE ORDER OF THE CIT(A). IN VIEW OF OUR DECISION ON THE APPEAL FILED BY THE REVENUE, THE CROSS OBJECTION OF THE TAXPAYER IS DISPOSED OF ACCO RDINGLY. 20. IN THE RESULT, BOTH THE APPEAL FILED BY THE REV ENUE AND THE CROSS OBJECTION OF THE TAXPAYER ARE ALLOWED FOR STATISTIC AL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH MARCH, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 28 TH MARCH, 2013 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH