Kerala High Court
Kakanatil Abdul Rahiman Siraj Mather vs Assistant Commissioner Of Income Tax on 15 December, 2025
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
1
ITA No.84 of 2025 and con.cases 2025:KER:96474
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
&
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 15TH DAY OF DECEMBER 2025 / 24TH AGRAHAYANA, 1947
ITA NO. 84 OF 2025
APPELLANT/APPELLANT/ASSESSEE:
KAKANATIL ABDUL RAHIMAN SIRAJ MATHER,
AGED 65 YEARS, NO.33, BY 29A,
THE PROMENADE, PADIVATTOM,
EDAPPALLY KOCHI, PIN - 682018.
BY ADVS.
SMT.S.PARVATHI
SMT.NIKITHA SUSAN PAULSON
SMT.UTHARA ASOKAN
SRI.V.V.ASOKAN (SR.)
RESPONDENT/RESPONDENT/REVENUE:
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE - 1, OFFICE OF THE ASSISTANT
COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN,
KOZHIKODE, PIN - 673001.
BY ADVS.
SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA
SRI.NAVANEETH.N.NATH, SC
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.12.2025, ALONG WITH
ITA.85/2025, 86/2025 AND CONNECTED CASE, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2
ITA No.84 of 2025 and con.cases 2025:KER:96474
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
&
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 15TH DAY OF DECEMBER 2025 / 24TH AGRAHAYANA, 1947
ITA NO. 85 OF 2025
APPELLANT/APPELLANT/ASSESSEE:
KAKANATIL ABDUL RAHIMAN SIRAJ MATHER,
AGED 65 YEARS, NO.33, BY 29A, THE PROMENADE,
PADIVATTOM, EDAPPALLY KOCHI, PIN - 682018.
BY ADVS.
SMT.S.PARVATHI
SMT.NIKITHA SUSAN PAULSON
SMT.UTHARA ASOKAN
SRI.V.V.ASOKAN (SR.)
RESPONDENT/RESPONDENT/REVENUE:
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE -1, OFFICE OF THE ASSISTANT
COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN,
KOZHIKODE, PIN - 673001.
BY ADVS.
SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA
SRI.NAVANEETH.N.NATH
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.12.2025, ALONG WITH
ITA.84/2025 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
3
ITA No.84 of 2025 and con.cases 2025:KER:96474
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
&
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 15TH DAY OF DECEMBER 2025 / 24TH AGRAHAYANA, 1947
ITA NO.86 OF 2025
APPELLANT/APPELLANT/ASSESSEE:
KAKANATIL ABDUL RAHIMAN SIRAJ MATHER,
AGED 65 YEARS, NO.33, BY 29A, THE PROMENADE,
PADIVATTOM, EDAPPALLY KOCHI, PIN - 682018.
BY ADVS.
SMT.S.PARVATHI
SMT.NIKITHA SUSAN PAULSON
SMT.UTHARA ASOKAN
SRI.V.V.ASOKAN (SR.)
RESPONDENT/RESPONDENT/REVENUE:
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE -1, OFFICE OF THE ASSISTANT
COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN,
KOZHIKODE, PIN - 673001.
BY ADVS.
SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA
SRI.NAVANEETH.N.NATH, SC
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.12.2025, ALONG WITH
ITA.84/2025 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
4
ITA No.84 of 2025 and con.cases 2025:KER:96474
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
&
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
MONDAY, THE 15TH DAY OF DECEMBER 2025 / 24TH AGRAHAYANA, 1947
ITA NO. 87 OF 2025
APPELLANT/APPELLANT/ASSESSEE:
KAKANATIL ABDUL RAHIMAN SIRAJ MATHER,
AGED 65 YEARS, NO.33, BY 29A, THE PROMENADE,
PADIVATTOM, EDAPPALLY KOCHI, PIN - 682018.
BY ADVS.
SMT.S.PARVATHI
SMT.NIKITHA SUSAN PAULSON
SMT.UTHARA ASOKAN
SRI.V.V.ASOKAN (SR.)
RESPONDENT/RESPONDENT/REVENUE:
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE -1, OFFICE OF THE ASSISTANT
COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN,
KOZHIKODE, PIN - 673001.
BY ADVS.
SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA
SRI.NAVANEETH.N.NATH, SC
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 15.12.2025, ALONG WITH
ITA.84/2025 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
5
ITA No.84 of 2025 and con.cases 2025:KER:96474
JUDGMENT
[ITA Nos.84, 85, 86, and 87 of 2025] Harisankar V. Menon, J.
These appeals are at the instance of an assessee under the Income Tax Act, 1961, (hereinafter referred to as the 'Act' for short) seeking to challenge the order dated 06.08.2025 in ITA Nos.234 to 237/Coch/2024) of the Income Tax Appellate Tribunal, Cochin Bench, with respect to the assessment years 2010-11 to 2014-15.
2. The impugned assessments were completed with reference to the provisions of Section 153C of the Act based on the details/documents seized pursuant to the search conducted on one Sri.Noor Mohammed Noorisha. Though the appellant sought to explain the nature of the transaction between himself and Sri.Noor Mohammed Noorisha, the assessments were completed by adding the various payments made under the provisions of Section 69 of the Act. The appeals before the appellate authorities, including the Tribunal, being unsuccessful, the appellant is before us in these appeals.
3. We have heard Sri.V.V.Asokan, the learned senior counsel for the appellant-assessee and Sri.Navaneeth N. Nath, the learned Standing Counsel for the revenue.
6ITA No.84 of 2025 and con.cases 2025:KER:96474
4. Though various contentions have been raised, with reference to the questions of law framed in these appeals. Sri.Asokan, the learned senior counsel, would essentially contend that the proceedings initiated against the appellant were without jurisdiction insofar as there was no satisfaction recorded either by the Assessing Officer (AO) of the searched Person (Sri.Noor Mohammed Noorisha) or by the AO of the appellant-assessee. According to him, under the scheme of Section 153C of the Act, the statute requires the satisfaction to be recorded first by the AO of the searched person after which the books of accounts/documents/assets which are seized or requisitioned are to be handed over to the AO having jurisdiction over the "other person" (in this case, the appellant) and the AO of the "other person" also has to be "satisfied" about the requirement for framing an assessment on the "other person". According to him, insofar as this jurisdictional mandate is not satisfied, the very assessment is required to be cancelled. He would also rely on Mohammed Sherief v. The Commissioner of Income Tax [2022 Supreme (Online) (KER) 39595] in support of this contention.
5. Per contra, Sri.Navaneeth, the learned Standing Counsel, would contend that a satisfaction was recorded by the AO of the 7 ITA No.84 of 2025 and con.cases 2025:KER:96474 searched person, and insofar as the AO of the searched person and the appellant herein are one and the same, there is no requirement for recording satisfaction with respect to the AO of the "other person". He would also rely on Mohammed Sherief (supra) in support of this contention. In reply, Sri.Asokan would contend that while the searched person was at Calicut, the appellant was at Ernakulam, and the AOs were not the same officers.
6. We have considered the rival contentions and the connected records.
7. On a consideration of the legal as well as the factual position, we notice that the afore question has not been properly adverted to by the Tribunal while deciding the appeals before it. It is only in a situation where the afore question is considered, and it is found that the provisions of Section 153C of the Act can be invoked against the appellant herein, the question of considering the legality or otherwise of the additions made on their merits needs to be considered.
In such circumstances, we are of the opinion that the matter requires a revisit by the Tribunal. Therefore, these appeals would stand allowed and remitted back to the Tribunal to pass fresh orders on the appeals, noticing the observations made as above. Since the matter is 8 ITA No.84 of 2025 and con.cases 2025:KER:96474 being remitted back to the Tribunal as above, the Tribunal shall consider afresh the other contentions raised by the appellant-assessee, after recording its finding on the preliminary issue referred to above, if it ultimately concludes that the preliminary issue is to be decided against the assessee.
Sd/-
A.MUHAMED MUSTAQUE JUDGE Sd/-
HARISANKAR V. MENON JUDGE ln 9 ITA No.84 of 2025 and con.cases 2025:KER:96474 APPENDIX OF ITA NO. 84 OF 2025 APPELLANT'S ANNEXURES ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2018 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, KOZHIKODE.
ANNEXURE B TRUE COPY OF THE ORDER DATED 25.01.2024 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI. ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER DATED 06.08.2025 PASSED BY THE ITAT, COCHIN BENCH 10 ITA No.84 of 2025 and con.cases 2025:KER:96474 APPENDIX OF ITA NO. 85 OF 2025 APPELLANT'S ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2018 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, KOZHIKODE.
ANNEXURE B TRUE COPY OF THE ORDER DATED 25.01.2024 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI. ANNEXURE C TRUE COPY OF THE COMMON ORDER DATED 06.08.2025 PASSED BY THE ITAT, COCHIN BENCH.11
ITA No.84 of 2025 and con.cases 2025:KER:96474 APPENDIX OF ITA NO. 86 OF 2025 APPELLANT'S ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2017 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, KOZHIKODE.
ANNEXURE B TRUE COPY OF THE ORDER DATED 25.01.2024 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI.
ANNEXURE C TRUE COPY OF THE ORDER IN ITA NOS.234 TO 237 OF 2024 DATED 06.08.2025 OF ITAT, COCHIN BENCH.12
ITA No.84 of 2025 and con.cases 2025:KER:96474 APPENDIX OF ITA NO. 87 OF 2025 APPELLANT'S ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2018 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, KOZHIKODE.
ANNEXURE B TRUE COPY OF THE ORDER DATED 25.01.2024 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI.
ANNEXURE C TRUE COPY OF THE COMMON ORDER DATED 06.08.2025 PASSED BY THE ITAT, COCHIN BENCH.