A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM
In the result, the appeal of the assesse is allowed for statistical purpose
ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19
Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -
For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R
Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250
sections 148A(b), 148A(d), 148 or 142(1) of the Act, as these were sent to incorrect and non-existent e-mail addresses. Consequently, there was no real or effective service of notice upon the assessee prior to completion of reassessment
