Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 9(1)(vi)clear

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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

9 of the order that the seized documents may not belong to the appellant-assessee? iii. In the absence of recording of satisfaction by the assessing authority who conducted the search under Section 132 of the Act, coupled with the finding of the Tribunal that the seized documents may not belong to the appellant assessee, whether the Appellate Tribunal

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