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1 result for “reassessment u/s 147”+ Section 148Aclear

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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

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 of the Jurisdictional Assessing Officer and his actions without jurisdiction and placing notices in wrong email addresses with wrongly spelt domain names. 12 A&B Associates By setting aside