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2019 (2) TMI 1273 - HC - Income TaxUnexplained investment in properties - assessment 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 - HELD THAT:- There was no ground for appeal for the assessee- P.P.Bhaskaran on the aspect of undisclosed investment with respect to Kuthuparamba property insofar as the same having been deleted by the Tribunal. Hence, as of now, the remand order would prevail and the observations made in the judgment dated 16.12.2016 later to the judgment directing remand, would have no effect. The issue with respect to the respondent herein would also stand remanded to the Tribunal. The Tribunal would consider the issue afresh. Other addition is with respect to undisclosed income in the property in Mahe - assessee points out that the issue in the case of Jafees Mohammed, P.P.Baskaran, and Abdul Gadhafi for the assessment year 2005-06 have been remanded back to the Assessing Officer. No warrant for deciding on the questions raised in this appeal. We merely direct the Tribunal to decide on the question of undisclosed investment with respect to the property in Kuthuparamba and the Assessing Officer to decide on the question of undisclosed income with respect to the property at Mahe.
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