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
151A & circulars dated 28/03/2022 & 29/03/2022 issued by the Central
Board of Direct Taxes should strictly be adhered to and the Jurisdictional Assessing Officer has no power to initiate proceedings u/s 147 and issue notices us 148A& 148 of theAct. The Commissioner of Income Tax (Appeals), had conveniently ignored all the above and by dismissing such grounds, regularized all the irregularities
