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Section 153A4 Section 153C4 Addition to Income4 Section 43 Reassessment3 Section 17A2 Section 260A2 Section 1322 Section 142(1)2

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

ITA/64/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

reassessment set in motion under Section 153A read with Section 153C of the Act, the re-computation of return etc is illegal and unauthorized. 3.1 The other heads of the income of assessee scrutinized relate to the purchase of land at Sreerange, Maharastra. The assessing authority in the assessment order recorded the following findings: “1. The lease agreement

K.R. RAZIYA, vs. COMMISSIONER OF INCOME TAX,

ITA/61/2018

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

K.R. RAZIYA, vs. COMMISSIONER OF INCOME TAX,

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

K.R. RAZIYA, vs. COMMISSIONER OF INCOME TAX,

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,