ELLIAS MOHAMMED NAJEEB,TRIVANDRUM vs. COMMISSIONER OF INCOME TAX(APPEALS)-3, KOCHI

ITA 4/COCH/2026Status: DisposedITAT Cochin27 May 2026AY 2011-126 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that for concluded assessment years, additions can only be made based on incriminating material found during a search. Since the additions were based on material furnished by the assessee during assessment proceedings and not on search findings, they were not sustainable.

What were the facts?

A search was conducted on the assessee's group, and subsequently, notices under section 153A were issued. The Assessing Officer (AO) made additions for deemed dividend under section 2(22)(e) based on cash flow statements provided by the assessee during assessment proceedings for concluded assessment years.

What were the issues?

Whether additions for deemed dividend in concluded assessment years are valid without incriminating material found during a search. Whether material furnished during assessment proceedings can form the basis for additions in concluded years.

Which sections of the Income-tax Act were involved?

Section 2(22)(e),Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Appellant: Adv CS Bijoy Pulipara
For Respondent: Shri Sanjit Kumar Das – CIT DR

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

These are the two appeals filed by the same assessee for the assessment year 2011 – 12 and 2012 – 13 against the appellate order passed by the Commissioner of income tax (A), Kochi – 3. Involving common issues, argued by the parties together, and therefore disposed of by this common order.

2.

ITA No. 4 of 2026 pertains to assessment year 2011–12 and arises from the appellate order dated 7 November 2025 passed by the learned CIT(A). By that order, the appeal filed by the assessee aga

The order continues below.

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