LAWS(KER)-2016-7-255

KOTTAKKAL WOOD COMPLEX Vs. DEPUTY COMMISSIONER OF INCOME

Decided On July 04, 2016
Kottakkal Wood Complex Appellant
V/S
DEPUTY COMMISSIONER OF INCOME Respondents

JUDGEMENT

(1.) These appeals are filed by the assessee aggrieved by the common order passed by the Tribunal for Income Tax Appellate Tribunal, Cochin Bench in I.T.A. Nos. 127-133/Coch/2011 concerning the assessment years 2002-2003 and 2008-2009. By the said order, the appeals filed by the assessee were dismissed.

(2.) Briefly stated the facts of the case are as follows: The appellant assessee is a partnership firm, engaged in the business of furniture. Survey under Section 133A of the Income Tax Act was conducted in the premises of the appellant on 12.09.2007 in connection with the search under Section 132 of the Act in the concern, viz, M/s. Classy the Antique Designed Furniture. This resulted in an assessment under Section 153C for the assessment years 2002-2003 and 2007-2008 and an assessment under Section 143 for the assessment year 2008-2009.

(3.) The assessee filed appeals before the Commissioner (Appeals), which were partly allowed. Further appeals that were filed before the Tribunal were dismissed by the impugned common order. It is aggrieved by these orders, the assessee has filed these appeals.