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

reassessment under the provisions of section 153A has to be read in the context of section 132 or section 132A

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

reassessment under the provisions of section 153A has to be read in the context of section 132 or section 132A

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

reassessment under the provisions of section 153A has to be read in the context of section 132 or section 132A

ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

reassessment under Section 153C. The assessment order was quashed.", "result": "Partly Allowed", "sections": [ "Section 144", "Section 153C", "Section 153A", "Section 292B", "Section 132

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

reassess the income of the other person in accordance with the provisions of section 153A, for the relevant assessment year or years referred to in sub-section (1) of section 153A: Provided that in case of such other person, the reference to the date of initiation of the search under section 132

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

reassess the income of the other person in accordance with the provisions of section 153A, for the relevant assessment year or years referred to in sub-section (1) of section 153A: Provided that in case of such other person, the reference to the date of initiation of the search under section 132

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

reassess the income of the other person in accordance with the provisions of section 153A, for the relevant assessment year or years referred to in sub-section (1) of section 153A: Provided that in case of such other person, the reference to the date of initiation of the search under section 132

SRI.PARAYARUKANDY VETTATH GANGADHARAN,CALICUT vs. THE DCIT CIRCLE-1(1), CALICUT

In the result, the instant appeal by the assessee is dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasparayarukandy Vettath Gangadharan Dy. Cit, Circle - 1(1) Kerala Transport Company (Decd., Calicut Vs. Represented By Lrs.) K.T.C. Building, Ymca Calicut 673001 [Pan: Adhpg8318B] (Appellant) (Respondent)

reassessment may be made shall apply to a re-assessment made under section 27 or to an assessment or re-assessment made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 31, section 33, section 33-A, section 33-B, section 66 or section

P.P.UNNEENKUTTY,PALAKKAD vs. ACIT,CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

132 or requisition under section 132A, the AO assumes the jurisdiction for block assessment under section 153A; all pending assessments/reassessments shall stand abated; in case no incriminating material is unearthed during the search, the AO cannot assess or reassess

ASSISTANT COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), THRISSUR vs. PARAMBIL PEEDIKAKKAL UNNEENKUTTY, PALAKKAD

In the result, appeals ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

132 or requisition under section 132A, the AO assumes the jurisdiction for block assessment under section 153A; all pending assessments/reassessments shall stand abated; in case no incriminating material is unearthed during the search, the AO cannot assess or reassess

P.P. UNNEENKUTTY,PALAKKAD vs. ACIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

132 or requisition under section 132A, the AO assumes the jurisdiction for block assessment under section 153A; all pending assessments/reassessments shall stand abated; in case no incriminating material is unearthed during the search, the AO cannot assess or reassess

P.P.UNNEENKUTTY,THRISSUR vs. ACIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

132 or requisition under section 132A, the AO assumes the jurisdiction for block assessment under section 153A; all pending assessments/reassessments shall stand abated; in case no incriminating material is unearthed during the search, the AO cannot assess or reassess

P.P.UNNEENKUTTY,THRISSUR vs. ACIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

132 or requisition under section 132A, the AO assumes the jurisdiction for block assessment under section 153A; all pending assessments/reassessments shall stand abated; in case no incriminating material is unearthed during the search, the AO cannot assess or reassess

P.P. UNNEENKUTTY,PALAKKAD vs. DCIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

132 or requisition under section 132A, the AO assumes the jurisdiction for block assessment under section 153A; all pending assessments/reassessments shall stand abated; in case no incriminating material is unearthed during the search, the AO cannot 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

132 or requisition under section 132A, the Assessing Officer assumes the jurisdiction for 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

132 or requisition under section 132A, the Assessing Officer assumes the jurisdiction for 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

132 or requisition under section 132A, the Assessing Officer assumes the jurisdiction for 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

132 or requisition under section 132A, the Assessing Officer assumes the jurisdiction for 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