KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being a question of law, the assessee is entitled to raise the questions before this Court, and rightly the questions are allowed

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being a question of law, the assessee is entitled to raise the questions before this Court, and rightly the questions are allowed

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

section 263 of the Income Tax Act, 1961, the assessment order dated 10/03/2015 is set aside with a direction to the Assessing Officer to redo the same afresh after considering all issues raised herein above and after affording an opportunity of being heard to the assessee.” 5. The assessee filed I.T.A No.20/Coch/2017 before the Tribunal

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), vs. MS/.LOVE IN ACTION SOCIETY NALANCHIRA,

Appeal is allowed as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

reassessment direction issued to the Assessing Officer is per se illegal. The issue noted by the CIT (Exemptions) arises under Section 11(1)d and the utilization of corpus donation for revenue expenditure allegedly incurred by the assessee. The Tribunal, in the order under appeal, examined the circumstances discernible from the material brought on record by the assessee before

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

11. It is evident from the above satisfaction note that apart from saying that the documents belonged to the petitioner and that the Assessing Officer is satisfied that it is a fit case for issuance of a notice under section 153C, there is nothing which would indicate as to how the presumptions which are to be normally raised, as indicated

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

11. It is evident from the above satisfaction note that apart from saying that the documents belonged to the petitioner and that the Assessing Officer is satisfied that it is a fit case for issuance of a notice under section 153C, there is nothing which would indicate as to how the presumptions which are to be normally raised, as indicated

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

11 2 2003-04 28.7.2005 Appeal No.ITA 74/R-II/E/CIT- II/05-06 dated 7.2.2006 ITA No.483/2009 3 1998-99 29.12.2003 Appeal No.ITA-58/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.758/2009 4 1997-98 17.3.2003 Appeal No.ITA-3/R-11/E/CIT- II/03-04 dated 28.8.2003 ITA No.860/2009 5 2001-02 16/01/2004 Appeal No.ITA-69/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.903/2009 6 2000-01 16.12.2004 Appeal No.ITA-41/R-2/E/CIT-

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

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

11 2 2003-04 28.7.2005 Appeal No.ITA 74/R-II/E/CIT- II/05-06 dated 7.2.2006 ITA No.483/2009 3 1998-99 29.12.2003 Appeal No.ITA-58/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.758/2009 4 1997-98 17.3.2003 Appeal No.ITA-3/R-11/E/CIT- II/03-04 dated 28.8.2003 ITA No.860/2009 5 2001-02 16/01/2004 Appeal No.ITA-69/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.903/2009 6 2000-01 16.12.2004 Appeal No.ITA-41/R-2/E/CIT-

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

11 2 2003-04 28.7.2005 Appeal No.ITA 74/R-II/E/CIT- II/05-06 dated 7.2.2006 ITA No.483/2009 3 1998-99 29.12.2003 Appeal No.ITA-58/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.758/2009 4 1997-98 17.3.2003 Appeal No.ITA-3/R-11/E/CIT- II/03-04 dated 28.8.2003 ITA No.860/2009 5 2001-02 16/01/2004 Appeal No.ITA-69/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.903/2009 6 2000-01 16.12.2004 Appeal No.ITA-41/R-2/E/CIT-