K.A.RAUF vs. COMMISSIONER OF INCOMETAX
ITA/54/2018HC Kerala10 Mar 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
133A were undertaken at the
residences of the employees or individuals concerned with the
assessee and the businesses of the assessee/associates. The
Revenue,
basing
upon
and/or
referring
to
the
documents/material recovered in search and seizure, initiated
proceedings under Section 153A of the Act for assessment for the
period 2004-05 to 2010-11 against the assessee, the wife