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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

reassess, taking into consideration other material in respect of completed assessment/unabated assessment. Meaning thereby, in respect of completed assessments, no additions can be made by the Assessing Officer in the absence of incriminating material found during the search under section 132. When a search is conducted under section 132, all pending assessments within the block

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

reassess, taking into consideration other material in respect of completed assessment/unabated assessment. Meaning thereby, in respect of completed assessments, no additions can be made by the Assessing Officer in the absence of incriminating material found during the search under section 132. When a search is conducted under section 132, all pending assessments within the block

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

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

reassess, taking into consideration other material in respect of completed assessment/unabated assessment. Meaning thereby, in respect of completed assessments, no additions can be made by the Assessing Officer in the absence of incriminating material found during the search under section 132. When a search is conducted under section 132, all pending assessments within the block

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

block of six assessment years\nimmediately preceding the assessment year in which such search is conducted shall\nabate and the Assessing Officer shall have power to assess or reassess

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

block assessment under section 153A; - (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess or reassess

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

block\nassessment under section 153A; -\n(ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case\nof unabated/completed assessments, the Assessing Officer would assume\nthe jurisdiction to assess or reassess

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

block\nassessment under section 153A; -\n(ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case\nof unabated/completed assessments, the Assessing Officer would assume\nthe jurisdiction to assess or reassess

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

block\nassessment under section 153A; -\n(ii) all pending assessments/reassessments shall stand abated;\n(iii) in case any incriminating material is found/unearthed, even, in case\nof unabated/completed assessments, the Assessing Officer would assume\nthe jurisdiction to assess or reassess

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2 , KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

Bench: Shri Sanjay Arora & Shri Manomohan Das

Block Kannur 670673 Kozhikode 673001 [PAN:AADCK3339E] (Appellant) (Respondent) Appellant by: Shri Paven Ved, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 25.01.2024 Date of Pronouncement: 13.02.2024 O R D E R Per Bench This is a set of three Appeals by the Assessee agitating the dismissal of it’s appeals contesting it’s assessments under

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. THE DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

Bench: Shri Sanjay Arora & Shri Manomohan Das

Block Kannur 670673 Kozhikode 673001 [PAN:AADCK3339E] (Appellant) (Respondent) Appellant by: Shri Paven Ved, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 25.01.2024 Date of Pronouncement: 13.02.2024 O R D E R Per Bench This is a set of three Appeals by the Assessee agitating the dismissal of it’s appeals contesting it’s assessments under

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

Bench: Shri Sanjay Arora & Shri Manomohan Das

Block Kannur 670673 Kozhikode 673001 [PAN:AADCK3339E] (Appellant) (Respondent) Appellant by: Shri Paven Ved, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 25.01.2024 Date of Pronouncement: 13.02.2024 O R D E R Per Bench This is a set of three Appeals by the Assessee agitating the dismissal of it’s appeals contesting it’s assessments under

SRI.E.NOUSHAD,KOLLAM vs. THE DCIT, KOLLAM

In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous

Bench: Shri Sanjay Arora & Shri Manomohan Das

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the Assessing Officer would assume the jurisdiction to assess of reassess