Case Law Details
Case Name : ABC Sales Corporation Vs ITO (ITAT Cochin)
Appeal Number : ITA. No. 404/COCH./2024
Date of Judgement/Order : 23/08/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Cochin
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ABC Sales Corporation Vs ITO (ITAT Cochin)
ITAT Cochin held that treating section 153D of the Income Tax Act as pari-materia to section 148 mechanism without any such indication in the Act is unjustified and hence matter remanded back to CIT(A).
Facts- Apart from various other issues; the assessee had argued in t
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