M/S KERALA AUTOMOBILES LTD,TRIVANDRUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), TRIVANDRUM
In the result, the appeal by the assessee is allowed for statistical purposes
ITA 176/COCH/2023[2018-19]Status: DisposedITAT Cochin10 Aug 2023AY 2018-19
Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Kerala Automobiles Ltd. Asst. Cit, Aralumoodu P.O., Neyattinkara Circle 1(1), Vs. Trivandurm 695123 Trivandrum [Pan:Aabck0142M] (Respondent) (Appellant)
For Appellant: Shri Anand George Thomas, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 115Section 143(1)Section 143(2)Section 144Section 251Section 68
depreciation; the return for the preceding three years being also at a loss. The Kerala Automobiles Ltd. vs. Asst. CIT assesseedid not respond to the several notices of hearing, detailed at para 4 of the assessment order. This was followed by notices u/ss. 142(1) and 144 of the Act, all of which were sent both at the primary
