SRI.E.NOUSHAD,KOLLAM vs. THE DCIT, KOLLAM
In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous
ITA 18/COCH/2021[2009-10]Status: DisposedITAT Cochin30 Oct 2023AY 2009-10
Bench: Shri Sanjay Arora & Shri Manomohan Das
For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 132Section 132ASection 153ASection 153C
reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material found during the course of search under section 132
or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments
