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
reassess his income in accordance with the provisions of
section 153A. Therefore, before a notice under section 153C
can be issued