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Section 1443 Section 143(2)2 Section 682

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

D E R Per:Sanjay Arora, AM This is an Appeal by the Assesseedirected against the Order dated 31.01.2023 by the National Faceless Appeal Centre, Delhi (NFAC), dismissing the assessee’s appeal contesting it’s assessment under section 144 of the Income Tax Act, 1961 (the Act) dated 27.08.2021 for Assessment Year (AY) 2018-19. 2. The assessee