P.P. UNNEENKUTTY,PALAKKAD vs. DCIT, CENTRAL CIRCLE, THRISSUR

ITA 583/COCH/2025Status: DisposedITAT Cochin29 October 2025AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)1 pages
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What did the Tribunal hold?

The Assessing Officer (AO) accepted the additional income and completed the assessment. The CIT(A) allowed the appeal, relying on a Supreme Court decision that no addition can be made without incriminating material. However, the Tribunal noted that the appellant admitted additional income in response to the 153C notice, making the other limb of the Supreme Court decision applicable.

What were the facts?

A search and seizure operation was conducted under section 132 of the Income Tax Act on the appellant, who is the Managing Trustee of a Trust running a Medical College. Incriminating materials were found, indicating the collection of capitation fees. Subsequently, a notice under section 153C was issued, and the appellant admitted additional income.

What were the issues?

Whether additions can be made in the absence of incriminating material when the assessee has admitted additional income in response to a notice under section 153C.

Which sections of the Income-tax Act were involved?

Section 132,Section 153C,Section 143(3),Section 147,Section 148,Section 132A

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Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI ANIKESH BANERJEE, JM

For Appellant: Shri Venugopal M.V., CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 27.10.2025Pronounced: 29.10.2025

Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the orders of the Commissioner of Income Tax (Appeals)-3, Kochi [CIT(A)] dated 20.06.2025 for Assessment Years (AY) 2012-13, 2013-14, 2015-16 to 2017-18. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed of by this common order. P.P. Unneenkutty

3.

For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 583/Coch/2023 for AY 2012-13 are stated herein.

4.

Brief facts of the case are that the appellant is an individual. He is the Managing Trustee of M/s. Safe Development ALMS Trust runn

The order continues below.

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