2015 (5) TMI 1014

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..... d. - I.T.A No. 145/Coch/2014, I.T.A No. 295/Coch/2014 - - - Dated:- 7-5-2015 - S/SHRIV.DURGA RAO, JM and B.R.BASKARAN, AM For the Appellant : Shri K.K. Chandrasekharan For the Respondent : Shri M. Anil Kumar, CIT(DR) O R D E R Per B.R. BASKARAN, AM: 1. Since there was a difference of opinion between the two Members constituting the Division Bench of ITAT, Cochin, t .....

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