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Section 43 Section 17A2

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/6/2019HC Kerala02 Nov 2022

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

For Respondent: M/S VIVANTA BY TAJ MALABAR

Section 17ASection 4

reassessment where estimation is possible and levying penalty for the commissions and omissions noted by the Officer are considered by the judgment of this Court in U.K. Monu timbers v. State of Kerala. There is no reason to take a different view in the case on hand than taken by the Tribunal. In the absence of the Section, which

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

67 OF 2018 AGAINST THE ORDER IN ITA 425/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: K.M.FATHIMA 05_04_2022 at 8.30 p mAGED 54 YEARS SHELTER, JAYANTHI NAGAR, P.T. USHA ROAD, CALICUT. BY ADVS. HARISANKAR V. MENON; MEERA V.MENON RESPONDENT/S: COMMISSIONER OF INCOMETAX CENTRAL CIRCLE, KOCHI-682 013 OTHER PRESENT: SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

K.M. FATHIMA, vs. 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