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
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 completing the assessment, the claim of the
I.T.A..No.120/2019
& :: 5 ::
I.T.A.No.11/2022
appellant
