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

seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section 153A etc. [Para 17] ■ The provisions relating to assessment in the case of a search under section 153A, etc., were inserted by the Finance

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

seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section 153A etc. [Para 17] ■ The provisions relating to assessment in the case of a search under section 153A, etc., were inserted by the Finance

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

seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section 153A etc. [Para 17] ■ The provisions relating to assessment in the case of a search under section 153A, etc., were inserted by the Finance

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

seizure operation conducted under section\n132. Therefore, to answer the questions referred to, this Special Bench, it is\nnecessary to understand the provisions of section 132 and the consequent procedure\nof assessment under section 153A etc. [Para 17]\n■ The provisions relating to assessment in the case of a search under section 153A,\netc., were inserted by the Finance

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

In the result, appeal of the assessee is dismissed

reassess the \"total income\" taking into\nconsideration the incriminating material unearthed during the search and\nthe other material available with the AO including the income declared in\nthe returns of income.\n17. On merits of the addition, on mere perusal of the assessment order, it\nis evident that the AO made the addition based on the contents of the\nseized

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

In the result, appeal of the assessee is dismissed

reassess the \"total income\" taking into\nconsideration the incriminating material unearthed during the search and\nthe other material available with the AO including the income declared in\nthe returns of income.\n17. On merits of the addition, on mere perusal of the assessment order, it\nis evident that the AO made the addition based on the contents of the\nseized

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

In the result, appeal of the assessee is dismissed

reassess the \"total income\" taking into\nconsideration the incriminating material unearthed during the search and\nthe other material available with the AO including the income declared in\nthe returns of income.\n17. On merits of the addition, on mere perusal of the assessment order, it\nis evident that the AO made the addition based on the contents of the\nseized

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

seizure operations marked as CHN/12-13/2/VV/A-1-24 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is empowered to make all other additions irrespective of fact that the addition is based on seized

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

seizure operations marked as CHN/12-13/2/VV/A-1-24 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is empowered to make all other additions irrespective of fact that the addition is based on seized

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

seizure operations marked as CHN/12-13/2/VV/A-1-24 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is empowered to make all other additions irrespective of fact that the addition is based on seized

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

seizure operations marked as CHN/12-13/2/VV/A-1-24 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is empowered to make all other additions irrespective of fact that the addition is based on seized

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

seizure operations marked as CHN/12-13/2/KK/A-1 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is 9 ITA Nos. 235-237/Coch/2023 K.K. Builders empowered to make all other additions irrespective of fact

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

seizure operations marked as CHN/12-13/2/KK/A-1 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is 9 ITA Nos. 235-237/Coch/2023 K.K. Builders empowered to make all other additions irrespective of fact

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

seizure operations marked as CHN/12-13/2/KK/A-1 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is 9 ITA Nos. 235-237/Coch/2023 K.K. Builders empowered to make all other additions irrespective of fact

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

seizure operations marked as CHN/12-13/AJ/B-1 and this material was confronted to the assessee. Moreover, the other limb of decision of Hon'ble Supreme Court in Abhisar Buildwell P. Ltd. (supra) comes into play i.e. once some incriminating evidence is found, the AO is empowered to make all other additions irrespective of fact that the addition is based on seized incriminating

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

reassessment of all six years. It may cause hardship to some assessees where one or more of such assessments has or have been completed before the date of M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. initiation of search. This is hardly of any relevance in view of clear and unambiguous words

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

reassessment of all six years. It may cause hardship to some assessees where one or more of such assessments has or have been completed before the date of M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. initiation of search. This is hardly of any relevance in view of clear and unambiguous words

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

reassessment of all six years. It may cause hardship to some assessees where one or more of such assessments has or have been completed before the date of M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. initiation of search. This is hardly of any relevance in view of clear and unambiguous words

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

reassessment of all six years. It may cause hardship to some assessees where one or more of such assessments has or have been completed before the date of M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. initiation of search. This is hardly of any relevance in view of clear and unambiguous words