KAKANATIL ABDUL RAHIMAN SIRAJ MATHER vs ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(Ker) 58310

IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.MUHAMED MUSTAQUE, HARISANKAR V. MENON, JJ
KAKANATIL ABDUL RAHIMAN SIRAJ MATHER – Appellant
Versus
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 – Respondent

Advocates:
For the Appellants/Petitioners: SMT.S.PARVATHI, SMT.NIKITHA SUSAN PAULSON, SMT.UTHARA ASOKAN, SRI.V.V.ASOKAN (SR.)
For the Respondents: SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA, SRI.NAVANEETH.N.NATH, SC

Table of Content
1. factual background of appeals and assessments (Para 1 , 2)
2. arguments on jurisdictional validity under section 153c (Para 4 , 5)
3. court's direction for remittance of the case to tribunal (Para 7)

Harisankar V. Menon, J.

These appeals are at the instance of an assessee under the Income Tax Act, 1961 , (hereinafter referred to as the ‘Act’ for short) seeking to challenge the order dated 06.08.2025 in ITA Nos.234 to 237/Coch/2024) of the Income Tax Appellate Tribunal, Cochin Bench, with respect to the assessment years 2010-11 to 2014-15.

2. The impugned assessments were completed with reference to the provisions of Section 153C of the Act based on the details/documents seized pursuant to the search conducted on one Sri.Noor Mohammed Noorisha. Though the appellant sought to explain the nature of the transaction between himself and Sri.Noor Mohammed Noorisha, the assessments were completed by adding the various payments made under the provisions of Section 69 of the Act. The appeals before the appellate authorities, including the Tribunal, being unsuccessful, the appellant is before us in these appeals.

3. We have heard Sri.V.V.Asokan, the learned senior counsel f

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