sustaining the penalty under Section 271(1)(c), for the two
assessment years; in the absence of any tangible material
recovered in search and seizure ... penalty produced in both the appeals. The
proceedings were taken for block assessment on the basis of a
search and seizure operation under Section
APPELLANT'S EXHIBITS
ANNEXURE-A : COPY OF ASSESSMENT ORDER DATED 23/03/2001 FOR THE
BLOCK PERIOD FROM 01/04/1988 ... filed return and
contested the assessment on merit. In the first appeal stage also they
had no contention that block assessments were invalid for want
DIRECT TAXES,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY ITS CHAIRMAN.
2. INCOME TAX OFFICER ... APPENDIX
PETITIONER(S)' EXHIBITS
-------------------------------------
EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER NO.AAAJR0130C DATED
06.03.2013 ISSUED BY THE 2ND RESPONDENT
INDIA, REPRESENTED BY ITS SECRETARY
DEPT. OF REVENUE/FINANCE, 128A, NORTH BLOCK
NEW DELHI - 110 001
2. THE CENTRAL BOARD OF DIRECT TAXES
REPRESENTED ... APPENDIX
PETITIONERS EXHIBITS:
P1 COPY OF THE ASSESSMENT ORDER DATED 19.08.2016 ISSUED BY THE 4TH
RESPONDENT.
P2 COPY OF THE DETAILED REPRESENTATION/APPEAL DATED
APPEALS)-I
O/O.THE COMMISSIONER OF INCOME TAX
AAYAKAR BHAVAN NORTH BLOCK,
KOZHIKODE-673001.
R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC
THIS ... RESPONDENT TO THE
PETITIONER.
EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER NO.Z-701 DATED 31.12.2007
ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER
INDIA, REPRESENTED BY ITS
SECRETARY, MINISTRY OF FINANCE (DEPARTMENT
OF REVENUE, NORTH BLOCK,
NEW DELHI - 110 001.
2. THE PRINCIPAL COMMISSIONER OF INCOME TAX
AAYAKAR ... APPENDIX
PETITIONERS EXHIBITS:
EXT.P1 A COPY OF THE ASSESSMENT ORDER AND THE ACCOMPANYING
DEMAND NOTICE DATED 11.03.2015 ISSUED BY THE 3RD RESPONDENT
ASSISTANT REGISTRAR,
INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH, 1ST FLOOR,
(BLOCK C-1 & C-11),KENDRIYA BHAVAN,
OPP. CSEZ,KAKKANAD, COCHIN ... APPENDIX
PETITIONERS EXHIBITS:
---------------------
P1: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE
DATED 29.9.2013 FOR THE ASSESSMENT YEAR 2010-11.
P2: COPY OF ORDER
M.K.Shivadasan vs Revenue Divisional Officer
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
K.P. Chandramohan vs State Of Kerala
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
Nisarani vs State Of Kerala
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE
