SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

In the result, the appeals filed by the assessee in ITA Nos

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

In the result, the appeals filed by the assessee in ITA Nos