M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM
ITA 601/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Nov 2025AY 2013-14
Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)
For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 36(1)(iii)Section 36(1)(va)Section 92C
68,911/-
The Assessee has now preferred the present appeal challenging Final
Assessment Order. The Assessee has raised 17 Grounds of Appeal which are taken up in seriatim hereinafter.
Ground No.1
3. Ground No.1 raised by the Assessee reads as under:
“1. That the order of the learned Assistant Commissioner of Income-tax,
Circle
1(1),
Thiruvananthapuram
(Assessing
Officer
