Allowed

The Commissioner of Income Tax Trichur v. M. Abdul Gadhafi

Kerala HC7 Feb 2019ITA/249/2012

Case brief

AI extract

What is this about?

In this income tax appeal concerning unexplained investment derived from a search in a third party's premises, the High Court of Kerala held that the related litigation necessitates remanding the matter to the Assessing Officer to decide on undisclosed income regarding the property at Mahe.

What did the court decide?

Directs the Assessing Officer to decide the question of undisclosed income with respect to the property at Mahe.

The Commissioner of Income Tax Trichur Vs M. Abdul Gadhafi — Income Tax | Kerala HC (2019)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN

¶4

¶5

THE HONOURABLE MR. JUSTICE ASHOK MENON

¶6

THURSDAY ,THE 07TH DAY OF FEBRUARY 2019 / 18TH MAGHA, 1940

¶7

ITA.No. 249 of 2012

¶8

AGAINST THE ORDER/JUDGMENT IN ITA 143/2011 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-05-2012

¶9

APPELLANT/S:

¶10

THE COMMISSIONER OF INCOME TAX CALICUT

¶11

BY ADVS.

¶12

SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX

¶13

RESPONDENT/S:

¶14

M. ABDUL GADHAFI 51, MC REVER SIDE ENCLAVE, THALASSERY P.O., KANNUR DISTRICT-695 532.

¶15

OTHER PRESENT:

¶16

SMT S. PARVATHI AMICUS CURIAE

¶17

THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 07.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

::2::

ITA No.249/2012

JUDGMENT

Vinod Chandran, J.

¶22

The issue raised in the appeal is with respect to the deletion by the Tribunal, of one addition

¶23

made by the Assessing Officer, in the case of the respondent-assessee herein relating to unexplained investment in a property at Mahe. The assessment

¶24

was made in the case of the assessee on the strength of documents recovered on a search conducted in the premises of one P.P.Bhaskaran. The assessment year herein is 2005-06.

¶25

2. The learned Counsel for the assessee points out that the issue in the case of Jafees Mohammed & P.P.Baskaran for the assessment year 2005-06 have been remanded back to the Assessing Officer. In such circumstances, we do not think

¶26

there is any warrant for deciding on the questions

¶27

ITA No.249/2012

¶28

::3::

¶29

raised in this appeal. We merely direct the Assessing Officer to decide on the question of undisclosed income with respect to the property at Mahe. The I.T.A. is allowed. No order as to costs.

¶30

Sd/K.Vinod Chandran, Judge

¶31

Sd/Ashok Menon, jma Judge

ITA No.249/2012

::4::

APPENDIX

PETITIONER'S/S EXHIBITS:

¶36

ANNEXURE-A TRUE COPY OF SEIZED ITEM NO.A-KKG 1(16). ANNEXURE-B TRUE COPY OF SWORN STATEMENT OF SHRI P.P.BHASKARAN DATED 30/05/2007. ANNEXURE-C TRUE COPY OF SWORN STATEMENT OF SHRI P.P. BHASKARAN DATED 30/08/2007. ANNEXURE-D TRUE COPY OF STATEMENT RECORDED FROM SHRI K.ASHRAF. ANNEXURE-E TRUE COPY OF STATEMENT RECORDED FROM SHRI V.V.MOHAMMED. ANNEXURE-F TRUE COPY ASSTT. ORDER FOR THE AY 200506. ANNEXURE-G TRUE COPY OF ORDER OF CIT(A) 2005-06. ANNEXURE-H TRUE COPY OF ORDER OF ITAT DATED 30/11/2011. ANNEXURE-I TRUE COPY OF ORDER OF ITAT DATED 25/05/2012. ANNEXURE-J TRUE COPY OF ORDER OF ITAT IN THE CASE OF SHRI P.P. BHASKARAN. ANNEXURE-K TRUE COPY OF ORDER OF ITAT IN THE CASE OF SHRI K. ASHRAF. ANNEXURE-L ORDER OF HON'BLE HIGH COURT IN THE CASE OF M/S. KAMADHENU MILK PRODUCTS. ANNEXURE-M COPY OF INSTRUCTION NO.3/2011.

The Commissioner of Income Tax Trichur v. M. Abdul Gadhafi

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax Trichur v. M. Abdul Gadhafi

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Dhivya Mohan, Vs the Commerial Tax Officer

Husky Injection Molding Systems (India) Private Limited Vs the Commissioner of State Tax

The Commissioner of Income Tax, Vs Sud Chemie India Ltd.

M/S. Punalur Paper Mills Limited Vs Commissioner of Income Tax

The Commissioner of Income Tax, Vs Punalur Paper Mills

M/S. Bpl Telecom (P) Ltd. Vs State of Kerala