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Kakanatil Abdul Rahiman Siraj Mather vs Assistant Commissioner Of Income Tax on 15 December, 2025
cites
The Income Tax Act, 1961
Section 69 in The Income Tax Act, 1961 [Entire Act]
Mohammed Sherief vs The Commissioner Of Income Tax on 2 November, 2022
5. Per contra, Sri.Navaneeth, the learned Standing Counsel,
would contend that a satisfaction was recorded by the AO of the
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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.
By Advs.Sri.Harisankar vs By Advs.Sri.Harisankar V. Menon on 16 June, 2014
HARISANKAR V. MENON
JUDGE
ln
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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.
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