MAMMAYIL THEKKEPURAYIL MANSHOOR,KANNUR vs. DCIT (INTERNATIONAL TAXATION), KOCHI
In the result, appeals filed by the assessee stand partly allowed
ITA 679/COCH/2023[2006-2007]Status: DisposedITAT Cochin29 Apr 2025AY 2006-2007
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
For Appellant: Shri Surendranath Rao, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 144CSection 148Section 149Section 27Section 5(2)
144C of the Act by making addition of the investments made in HSBC Bank of Rs. 41,36,90,020/-. The AO further observed that as per the data available with the HSBC Swiss Bank account the appellant is an Indian national. The place of establishment of the appellant is India and in the absence of any evidence to show
