Search: reassessment u/s 147

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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

block assessment period 2004-05 to 2007-08. The Assessing Officer through Annexure- B order dated 30.12.2008, determined the tax and interest payable by the assessee as Rs.3,62,307/-. The assessee during the pendency ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -9- of the appeal raised a ground on the statutory requirement of recording satisfaction for proceeding under Section 153C

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