NIZAR,THODUPUZHA vs. ITO, WARD 1 & TPS,, THODUPUZHA/
In the result, the appeal filed by the assessee is dismissed
ITA 825/COCH/2024[2018-19]Status: DisposedITAT Cochin16 May 2025AY 2018-19
Bench: Shri George George K, Vice- & Shri Inturi Rama Rao
For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 143(1)Section 143(3)Section 250Section 40Section 44A
43C, in the case of an assessee engaged in retail trade in any goods or merchandise, a sum equal to five per cent of the total turnover in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum as declared by the assessee in his return of income shall
