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
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■ Further, the requirement of assessment or reassessment under the provisions of section 153A has to be read in the context of section 132 or section 132A, inasmuch as, in case if no incriminating material is found as a result of the search or requisition, the question of reassessment of the concluded assessment does not arise, which would require mere
