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Section 271(1)(c)2 Section 139(1)2 Section 242

FRANCIS LISTON,ERNAKULAM vs. INCOME TAX OFFICER, NONCORPORATE WARD 2(1), KOCHI, ERNAKULAM

In the result, the appeal of the assessee bearing ITA No

ITA 673/COCH/2025[2011-12]Status: DisposedITAT Cochin24 Nov 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Anikesh Banerjee

For Appellant: Shri Francis ListonFor Respondent: Smt. Leena Lal. Snr DR

Section 139(1)Section 148Section 24Section 250Section 271(1)(c)Section 274

section 250 of the Income tax Act, 1961 (for brevity, the “the Act”), date of order 22/07/2025 for Assessment year 2011-12. The impugned order emanated from the order of the Learned Income-tax Officer, Non-Corp. Ward-2(1), Kochi (for brevity, the “Ld. AO”) passed u/s 271(1)(c) of the Act, date of order 19/08/2016