IFTHIKAR KARUPPAMVEETIL ABDUL RAHMAN,CHAVAKKAD vs. ITO, INTERNATIONAL TAXATION, KOCHI
Appeal is partly allowed in above terms
ITA 119/COCH/2024[2018-2019]Status: DisposedITAT Cochin25 Sept 2024AY 2018-2019
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Sri Dr. S. Pandian, CIT-DR
Section 143(3)Section 144ASection 144CSection 144C(15)(b)Section 147Section 56Section 57
144A vide Finance Act,
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ITA.No.119/COCH./2024
2020; the Assessing Officer should not have been proceeded against by taking recourse to Section 144C of the Act. The invocation of Section 144C against the appellant, for the A.Y
2018-19, is jurisdictionally erroneous. Without the clear authority of law, the appellant is being subjected to proceedings under Section 144C
