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

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

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

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

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

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

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

reassess such income for such\n assessment year. Further, section 147 makes it very clear that in order to invoke\nprovisions of section 147, there should be income which has escaped assessment,\nand such escapement should be based on fresh tangible material which comes to the\npossession of the Assessing Officer subsequent to the completion of the original\nassessment

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

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

reassess the income of the assessee after search proceedings. Therefore, even if the argument of Ld. AR was to be accepted that no incriminating material was found for this year, this plea is to be rejected considering binding judicial precedent of Hon’ble High Court of Kerala. In the result, this ground stand dismissed for all the years. ITA Nos.580

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

reassess the income of the assessee after search proceedings. Therefore, even if the argument of Ld. AR was to be accepted that no incriminating material was found for this year, this plea is to be rejected considering binding judicial precedent of Hon’ble High Court of Kerala. In the result, this ground stand dismissed for all the years. ITA Nos.580

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

reassess the income of the assessee after search proceedings. Therefore, even if the argument of Ld. AR was to be accepted that no incriminating material was found for this year, this plea is to be rejected considering binding judicial precedent of Hon’ble High Court of Kerala. In the result, this ground stand dismissed for all the years. ITA Nos.580

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

reassess the income of the assessee after search proceedings. Therefore, even if the argument of Ld. AR was to be accepted that no incriminating material was found for this year, this plea is to be rejected considering binding judicial precedent of Hon’ble High Court of Kerala. In the result, this ground stand dismissed for all the years. ITA Nos.580

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

reassess the income of the assessee after search proceedings. Therefore, even if the argument of Ld. AR was to be accepted that no incriminating material was found for this year, this plea is to be rejected considering binding judicial precedent of Hon’ble High Court of Kerala. In the result, this ground stand dismissed for all the years. ITA Nos.580

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

reassess the income of the assessee after search proceedings. Therefore, even if the argument of Ld. AR was to be accepted that no incriminating material was found for this year, this plea is to be rejected considering binding judicial precedent of Hon’ble High Court of Kerala. In the result, this ground stand dismissed for all the years. ITA Nos.580

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

reassess the income of the assessee after search proceedings. Therefore, even if the argument of Ld. AR was to be accepted that no incriminating material was found for this year, this plea is to be rejected considering binding judicial precedent of Hon’ble High Court of Kerala. In the result, this ground stand dismissed for all the years. ITA Nos.580

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

46,327/-.\n5. Against the said return of income, assessment was completed by the\nAO at a total income of Rs. 14,50,370/- after making the addition of Rs.\n10,00,000/- u/s. 69C of the Act and Rs. 1,40,000/- on account of assessee's\npersonal expenditure.\n6. Being aggrieved by the above assessment order, the assessee

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

reassessment proceedings pursuant to the disposal of the appealsby the Tribunal for AY 2005-2006 (ITA No.382/Coch/2011, dated 11.01.2013 / PB pgs. 44- 46) and AYs. 2007-2008 and 2008-2009 (ITA Nos.352 & 353/Coch/2013, dated 30.08.2013 / PB pgs. 10-12) in case of Kerala Transport Company (KTC), a firm in which the assessee is a partner, with the like directions

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

reassessment proceedings pursuant to the disposal of the appealsby the Tribunal for AY 2005-2006 (ITA No.382/Coch/2011, dated 11.01.2013 / PB pgs. 44- 46) and AYs. 2007-2008 and 2008-2009 (ITA Nos.352 & 353/Coch/2013, dated 30.08.2013 / PB pgs. 10-12) in case of Kerala Transport Company (KTC), a firm in which the assessee is a partner, with the like directions

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

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

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

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

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

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

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

46,327/-. 5. Against the said return of income, assessment was completed by the AO at a total income of Rs. 14,50,370/- after making the addition of Rs. 10,00,000/- u/s. 69C of the Act and Rs. 1,40,000/- on account of assessee’s personal expenditure. 6. Being aggrieved by the above assessment order, the assessee