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Section 1443 Section 143(2)2 Section 682

M/S KERALA AUTOMOBILES LTD,TRIVANDRUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), TRIVANDRUM

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 176/COCH/2023[2018-19]Status: DisposedITAT Cochin10 Aug 2023AY 2018-19

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Kerala Automobiles Ltd. Asst. Cit, Aralumoodu P.O., Neyattinkara Circle 1(1), Vs. Trivandurm 695123 Trivandrum [Pan:Aabck0142M] (Respondent) (Appellant)

For Appellant: Shri Anand George Thomas, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR

Section 115Section 143(1)Section 143(2)Section 144Section 251Section 68

e-mail. In these circumstances the appellant cannot claim that the Ld. AO had not given an opportunity of being heard. Further, as per section 251, the Commissioner (Appeals) is not vested with the power to set aside the assessment order. 7.1 The appellant had also not filed an application under rule 46A for admission ofadditional evidence