A & B ASSOCIATES,THIRUVANANTHAPURAM vs THE INCOME TAX OFFICER, THIRUVANANTHAPURAM
ITA 643/COCH/2025[2018-19]Status: Disposed5 Dec 2025AY 2018-19Partly Allowed
The Tribunal upheld the CIT(A)'s decision to set aside the assessment. It directed the Jurisdictional Assessing Officer (JAO) to commence proceedings afresh from the stage of issuing notice under Section 148A(b), ensuring proper and verifiable service of all notices, granting adequate opportunity of hearing, conducting proper inquiries, and passing a speaking and reasoned order. All other legal grounds raised by the assessee were kept open for de novo adjudication.
