K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX
ITA/53/2018HC Kerala11 Mar 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
10,000/-
Rs.13,66,390/-
2008-09
Rs.3,06,634
Rs.1,00,000/-
Rs.4,06,634/-
2009-10
Rs.4,48,333/-
Rs.1,00,000/-
Rs.5,48,330/-
3.
The assessee filed an appeal before the Commissioner
of Income Tax (Appeals). The first ground relates to Section
153A(a) read with Section 153C of the Act. The Commissioner of
Income