MUAHAMMED JABIR,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

153C is barred by limitation specified under Section 153B(i)(a) of the Income Tax Act. The authorization under section 132 or for requisition under section 132A was executed on 27/02/2020 in the relevant cases. Reference to FT & TR , if any, having not been made known to the appellant and not establishes, the extended period do not seem search

KODIYIL MUHAMMED MADANI, PARTNER(ABC SALAES CORPORATION),TALIPARAMBA vs. ACIT , CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K