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
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 answered the Principal
objection of the assessee namely that the ‘Shelter’ searched by
Revenue did not exclusively belong to the assessee’s husband
