MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

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

5 of the order of the Commissioner of Income Tax (appeals) refers to the grounds raised on Section 153C which read as follows: 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

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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

5. Sri A.Shankar, as a first shot on the issue, invites our attention to the proviso introduced to Section 12A of the Act which reads as follows: 12A.(1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- (a) the person

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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

5. Sri A.Shankar, as a first shot on the issue, invites our attention to the proviso introduced to Section 12A of the Act which reads as follows: 12A.(1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- (a) the person

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

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

5. Sri A.Shankar, as a first shot on the issue, invites our attention to the proviso introduced to Section 12A of the Act which reads as follows: 12A.(1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- (a) the person

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

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

2(24)(iia) of the Income Tax Act, 1961. If it is to be treated as a corpus donation, the same can only be excluded in computing the total income under the provisions of section 11 & 12 of the Income Tax Act, 1961. By virtue of section 13(8) of the Income Tax Act, the Assessing Officer had held that

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

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 of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

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 of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority

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

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:

reassessment set in motion under Section 153A read with Section 153C of the Act, the re-computation of return etc is illegal and unauthorized. 3.1 The other heads of the income of assessee scrutinized relate to the purchase of land at Sreerange, Maharastra. The assessing authority in the assessment order recorded the following findings: “1. The lease agreement

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

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:

reassessment set in motion under Section 153A read with Section 153C of the Act, the re-computation of return etc is illegal and unauthorized. 3.1 The other heads of the income of assessee scrutinized relate to the purchase of land at Sreerange, Maharastra. The assessing authority in the assessment order recorded the following findings: “1. The lease agreement

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

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

2. Render such other orders as this Hon’ble Court may deem fit and proper in the circumstances of the case. 5. The learned Government Pleader contends that the absence of Section 4(2B) does not, in any way, affect the method and mode of calculation provided for under Rule 3C of the Rules. There is no dispute that

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

2. The Commissioner of Tax (Exemptions), Kochi/Revenue is the appellant. M/s. Love in Action Society/assessee is the respondent. The assessee, on 07.10.2013 filed income tax returns for the Assessment Year 2013-14. The assessee is a Charitable Society registered under Section 12AA of the Income Tax Act, 1961 (for short, 'the Act'). On 29.03.2016 the assessment for the subject year

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

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- II/04-05

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

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- II/04-05

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

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

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- II/04-05

COMMISSIONER OF INCOME TAX, TVM vs. M/S HOTEL SUN BEAM, ATTAKULANGARA TVM

Appeal is dismissed as indicated above

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

reassessment made by the Assessing Officer treating the status as AOP as against the assessee’s claim as registered firm is in order in view of the legal position under Abkari Act ITA NO. 197 OF 2009 -3- and Income tax Act? 2. Whether on the facts and in the circumstances of the case and also in the light