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
ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80
21]
■ It is well settled that in case of search assessments, where search is conducted under section 132, all pending assessments within the block of six assessment years immediately preceding the assessment year in which such search is conducted shall abate and the Assessing Officer shall have power to assess or reassess
