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Documents citing Sri.C.K. Abdul Azeez, Calicut vs The Dcit, Calicut on 31 May, 2018

Jeeri Keerthana Reddy, Mumbai vs Ito Ward- 19(2)(4), Mumbai on 15 January, 2024

In the case of Abdul Azeez Haroon (supra), the assessee was a non- resident Indian. After the assessment was completed in respect of the relevant year, Commissioner (International Taxation) issued a reopening notice against the assessee at his address at Madurai (Tamil Nadu). The assessee contended that he was residing at Madurai prior to period relating to assessment year 2011- 12 and admittedly no return of income was filed by him during his stay at Madurai as he had no taxable income during that period. From assessment year 2010-11 assessee had shifted to Shimoga (Karnataka) where he was carrying on business and thus, the return of income from assessment year 2012-13 onwards were filed at Shimoga. The Hon'ble Madras High Court after considering 10 ITA No. 3224/Mum/2023 Jeeri Keerthana Reddy notification dated 15.11.2014 in the context of facts of the case found that the appropriate officer to assess the petitioner was the officer at Shimoga.
Income Tax Appellate Tribunal - Mumbai Cites 11 - Cited by 0 - Full Document
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