THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS
ITA/46/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
143(3) for the assessment year 2009-10 in relation to
the persons who were searched, namely, Gracy Babu, Jose Thomas
and P.J. Paulose, who were the heads of the respective trustee
families. No assessments in consequence to search were made in
relation to other family members who were trustees by invoking
provisions of Section 153C