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1 result for “TDS”+ Section 151Aclear

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Key Topics

Section 1472Section 148A2

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R
Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250

TDS credit was not granted, though income was taxed on the basis of 26AS. All the details could be easily gathered from M/s Idea Cellular Lad. before proceeding us 144 of the Act. Nothing was done by the assessing officer. The learned Commissioner of Income Tax (Appeals) had not considered these facts and justified the irregularities and actions