BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE
In the result, appeal of the assessee is hereby dismissed
ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015
Bench: Shri Waseem Ahmed & Shri Soundararajan K
Section 250
153B(i)(a) of the Income
Tax Act. The authorization under section 132 or for requisition under section 132A was executed on 27/02/2020 in the relevant cases. Reference to FT &
TR , if any, having not been made known to the appellant and not establishes, the extended period do not seem search to be applicable in the case for the year