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
194H of the Act was from "M/s Vodafone Idea Limited" from whom the data could be collected before completing the assessment u/s 147 read with section 144 of the Act. The Assessing Officer could easily compare the profitability of other distributors of the mobile service providers and reasonably estimate the profits of the assessee. Instead, she had seen only
