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
2) The seized documents do not constitute valuable articles or
things or books of accounts or documents belonging to the
assessee herein. Therefore, the reassessment set in motion
under Section 153A read with Section 153C of the Act, the re-
computation of return etc, is illegal and unauthorised.
ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018
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2.2 The Assessing Authority
