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1 result for “reassessment”+ Section 548clear

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Key Topics

Section 1472Section 148A2

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

548/-) and the firm had commission income of Rs. 17,58,310/- during the year. Even after issue of various notices by the Assessing Officer, and that the appellant had furnished no details, instead of verifying the way in which the amounts were spent, the details of business done by the firm with M/s Idea Cellular Limited (Vodafone Idea Limited