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6 results for “reassessment”+ Section 142(1)clear

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

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

142 can serve as a substitute for a notice under section 153A because both these provisions serve the same purpose of directing the assessee to file returns. However, the function served by a satisfaction note under section 153C is completely different. The special nature of section 153C was noted in Pepsi Foods Pvt. Ltd, as follows (page

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