Search: reassessment

6 results for “reassessment”+ Section 132(1)clear

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Section 153A4 Section 153C4 Section 260A2 Section 1322 Section 142(1)2 Reassessment2 Block Assessment2

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/2/2019HC Kerala02 Nov 2022

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

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

1. "The assessment for the year 2003-04 made under section 153A r.w.s. 153C is bad in law and invalid, since no satisfaction has been reached and recorded by the assessing officer who searched Mr. E. Shemsudhin, that the undisclosed income revealed in the search belonged to the assessee appellant and the procedure prescribed under section 153C having not followed

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

ITA/7/2019HC Kerala02 Nov 2022

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

For Appellant: MOHAMMED SHERIEF THE COMMISSIONER OF INCOME TAX

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

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

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

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

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX