SHAMSUDEEN ABDUL KHADAR,KOLLAM vs. ITO, WARD-2, KOLLAM
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes
ITA 768/COCH/2025[2017-18]Status: DisposedITAT Cochin21 Nov 2025AY 2017-18
Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Shamsudeen Abdul Khadar .......... Appellant Nusaifa Manzil, Chithara, Madathara Kottarakkara, Kollam 691541 [Pan: Arjpa0218Q] Vs. The Income Tax Officer, Ward-2, Kollam .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 15.07.2025 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Appellant Is An Individual. The Appellant Had Not Filed The Return Of Income Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act) For Ay 2017-18. Based On The Information That The Appellant Had Deposited Cash Amounting To Rs. 12,07,500/- During Ay 2017-18 In Bank Account Maintained With Kerala Grameen Bank, The Ao Formed An Opinion That Income Escaped Assessment To Tax. Therefore, The Ao
For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 68
reopened the assessment after obtaining necessary approval from appropriate authorities by issuing notice u/s. 148 of the Act on 31.12.2019. In response to the notice u/s. 148, the appellant filed return of income on 29.05.2020 declaring total income of Rs.
3,69,350/-. Against the said return of income, the assessment was completed by the National Faceless Assessment Centre, Delhi
