SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

In the result, the appeals filed by the assessee in ITA Nos

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

reassess income of such other person in accordance with the provisions of section 153A." It was submitted that the Assessment Orders passed against the assessee also does not refer to any undisclosed income of the assessee discovered or as belonging to the assessee. In the absence of such evidence of undisclosed income of the appellant, the Assessment Order is illegal

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

In the result, the appeals filed by the assessee in ITA Nos