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

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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