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2 results for “reassessment u/s 147”+ Section 260Aclear

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Block 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

260A of the Act. 5. Adv. Kuryan Thomas made comprehensive submissions on the following substantial questions of law: “i. Whether on the facts and circumstances of the case, the Appellate Tribunal was correct in upholding the validity of the assessment under Section 153C of the Act, more so when the "satisfaction" of the assessing authority who conducted the search, that

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
For Respondent:

260A of the Act. 5. Adv. Kuryan Thomas made comprehensive submissions on the following substantial questions of law: “i. Whether on the facts and circumstances of the case, the Appellate Tribunal was correct in upholding the validity of the assessment under Section 153C of the Act, more so when the "satisfaction" of the assessing authority who conducted the search, that