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Section 144C2

UTHUMAN SAHIB SHAJI,PATHANAPURAM vs. DCIT , CIRCLE, INTERNATIONAL TAXATION, TRIVANDRUM

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 998/COCH/2022[2019-20]Status: DisposedITAT Cochin04 Jul 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: N o n eFor Respondent: Sri Sanjit Kumar Das, D.R

Section 144C

section 144C of the Income tax Act to the present case. 5. The assessment order dated 19-07-2022 is barred by time 6. The assessment order dated 19-07-2022 is bad in law as the same has been passed without considering the Valuation Report and other evidences filed by the appellant. 7. The rejection of the valuation report