M/s Essco Automobiles, Trivandrum V. ACIT, Trivandrum

ITA 236/COCH/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0872 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 24-01-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 29-03-2010
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPH
• Assessee Lawyers: R KRISHNA IYER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO. 236 /COCH/20 1 0 ASSESSMENT YEAR: 2006 - 07 ESSCO AUTOMOBILES, ATTINGAL, TRIVANDRUM. PA NO.AABFE 5012F VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1(2), TRIVANDRUM. (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI R.KRISHNA IYER, CA RESPONDENT BY DR. BABU JOSEPH, S R.D.R. O R D E R PER N.VIJAYAKUMARAN,J.M: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE, VI Z. M/S. ESSCO AUTOMOBILES, TRIVANDRUM. THIS APPEAL IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(APPEALS)-I, TRIVAN DRUM, DATED 28-12-2009 RELATING TO THE ASSESSMENT YEAR 20 06-07. 2. THE ASSESSEE IS A DISTRIBUTOR OF AMBASSADOR CARS AND VEHICLES MANUFACTURED BY FORCE MOTORS LTD. ON SCR UTINY OF THE ACCOUNTS, THE ASSESSING OFFICER FOUND THAT THE ASSESSEE HAS DEBITED A SUM OF ERROR: UNDEFINED OFFENDING COMMAND: RUPEE STACK: / INDIAN