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6 results for “reassessment”+ Section 153C(2)clear

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Key Topics

Section 153A4Section 153C4Section 260A2Section 1322Section 142(1)2Reassessment2Block 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

section 153C(2) had to be in the light of the satisfaction that the books of account or mate rials seized are relevant (i.e. "that Assessing Officer shall proceed against each such other person and issue notice and assess or reassess

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 SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

section 153C(2) had to be in the light of the satisfaction that the books of account or mate rials seized are relevant (i.e. "that Assessing Officer shall proceed against each such other person and issue notice and assess or reassess

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

ITA/76/2018HC Kerala11 Mar 2022

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

2) The seized documents do not constitute valuable articles or things or books of accounts or documents belonging to the assessee herein. Therefore, the reassessment set in motion under Section 153A read with Section 153C

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

2) The seized documents do not constitute valuable articles or things or books of accounts or documents belonging to the assessee herein. Therefore, the reassessment set in motion under Section 153A read with Section 153C

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

ITA/61/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

2) The seized documents do not constitute valuable articles or things or books of accounts or documents belong to the assessee. Therefore, the reassessment set in motion under Section 153A read with Section 153C

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

ITA/64/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

2) The seized documents do not constitute valuable articles or things or books of accounts or documents belong to the assessee. Therefore, the reassessment set in motion under Section 153A read with Section 153C