KERALA BEEDI AND CIGAR WORKERS WELFARE FUND BOARD,KANNUR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT
In the result, both the appeal of the assessee bearing ITA No
ITA 659/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Nov 2025AY 2018-19
Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)
For Appellant: Shri V M Veeramani, C.AFor Respondent: Shri Leena Lal, (SR.AR.)
Section 11Section 12ASection 142(1)Section 143(3)Section 250Section 270A
section 250 of the Income-tax Act, 1961 (for brevity, ‘the Act’) for assessment year 2018-19, date of order 20/08/2025& 21/08/2025 related to the order of the National e-Assessment Centre, Delhi (for brevity the “Ld. AO”) passed u/s143(3) r.w.s. 143(3A)&143(3B) of the Act, date of order 06/04/2021 and order passed U/s 270A
