2026 (9) TMI 1551

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.... Petitioner: By Advs. Sri. K. Manoj Chandran, Sri. K. Srikumar (Sr.), Smt. Ammu Charles, Smt. Arundhathi K. For the Respondents: By Adv. Grace Tom, SC, Adv Jose Joseph, SC. JUDGMENT 1. The petitioner is an assessee under the provisions of the Income Tax Act, 1961. The challenge raised in this writ petition is against Ext.P3 order passed by the first appellate authority, by which, the appe....

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....The learned Standing Counsel appearing for the respondents opposed the said contention by pointing out that, the petitioner did not produce any documents to substantiate the grounds raised in the appeal and therefore, no interference is warranted in Ext.P3. 4. After carefully going through the records and considering the contentions raised from both sides, I find merits in the submission made b....