REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT
In the result, the appeals filed by the assessee stand partly allowed statistical purposes
ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80
158B(b). The new provisions of assessment in the case of a search under section 153A came into force with effect from 1-6-2003 and the said provisions require the Assessing Officer to determine the total income and not the undisclosed income. [Para 18]
■ A plain reading of section 153A shows that, it starts with a non obstante clause
