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Section 194I5 Deduction3 Section 1482 Section 40A(7)2 Section 1942 Section 402 Section 194C2 Disallowance2

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ITA/120/2019HC Kerala14 Mar 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX

Section 139(4)Section 148Section 80P

139(4) and much after the due date mentioned in the notice under Section 148, the Assessing Officer treated the same as invalid and proceeded to complete the assessment in terms of Section 144 of the IT Act after hearing the representative of the appellant and verifying the books of account and other details called for by the Department. While

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

M/S. INDITRADE CAPITAL LIMITED vs. COMMISSIONER OF INCOME TAX