This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Cochin upholds additions– Rejects Mechanical approval & No-Incriminating material Arguments
Case Law Details
- Case Name
- K.K. Radhakrishnan Vs DCIT (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Cochin
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
K.K. Radhakrishnan Vs DCIT (ITAT Cochin)
Cochin ITAT has upheld the additions made on K.K. Radhakrishnan, proprietor of K.K. Wood Crafts & partner in K.K. Group, rejecting his pleas on “mechanical approval” u/s 153D & absence of incriminating material. Assessee, engaged in real estate, construction & bar & restaurant business, was subjected to a search u/s 132 on 26.09.2012. Seized material indicated unaccounted income from a BOT bus stand project & liquor sales. Pursuant to the search, AO completed assessments u/s 153A r.w.s. 143(3) for the imp...






