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", "Section 132A", "Section 250", "Section 153

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

reassessment, revision or appeal (s. 214(1A)). 12 ITA Nos.916 to 919/Coch/2022 (AYs. 2005-06 & 2007-08 to 2009-10) Santhimadom Ayurnikethan Health Resort & Research Institute Trust v. Asst. CIT The interest being compensatory, it argued, he could not be penalized for the delay in ‘assessment’. That is to say, the advance-tax stands mutated to tax on regular assessment

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

reassessment, revision or appeal (s. 214(1A)). 12 ITA Nos.916 to 919/Coch/2022 (AYs. 2005-06 & 2007-08 to 2009-10) Santhimadom Ayurnikethan Health Resort & Research Institute Trust v. Asst. CIT The interest being compensatory, it argued, he could not be penalized for the delay in ‘assessment’. That is to say, the advance-tax stands mutated to tax on regular assessment

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

reassessment, revision or appeal (s. 214(1A)). 12 ITA Nos.916 to 919/Coch/2022 (AYs. 2005-06 & 2007-08 to 2009-10) Santhimadom Ayurnikethan Health Resort & Research Institute Trust v. Asst. CIT The interest being compensatory, it argued, he could not be penalized for the delay in ‘assessment’. That is to say, the advance-tax stands mutated to tax on regular assessment

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

reassessment, revision or appeal (s. 214(1A)). 12 ITA Nos.916 to 919/Coch/2022 (AYs. 2005-06 & 2007-08 to 2009-10) Santhimadom Ayurnikethan Health Resort & Research Institute Trust v. Asst. CIT The interest being compensatory, it argued, he could not be penalized for the delay in ‘assessment’. That is to say, the advance-tax stands mutated to tax on regular assessment

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

153, in the case of a person where a search is initiated under section 132, or\nbooks of account or other documents, or any assets are requisitioned under section\n132A, after 31-5-2003, the Assessing Officer shall issue notice to such person\nrequiring him to furnish, within such period, as may be specified in the notice, the\nreturn

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S

Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S

Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S

Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S

Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S

Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S

Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy S

Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments

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

153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned belongs to a person other than the person referred to in section 153A, then the books of account or documents or assets seized or requisitioned shall be handed over to the Assessing SA Nos. 138 to 140/Coch/2023

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

153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned belongs to a person other than the person referred to in section 153A, then the books of account or documents or assets seized or requisitioned shall be handed over to the Assessing SA Nos. 138 to 140/Coch/2023