SEERAPANI B Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE Criminal M. Cs. are disposed of by this common order. The same person is the petitioner in all these three Criminal M. Cs. THESE Criminal M. Cs. are for quashing annexure-I complaint in the respective Criminal M. Cs.

(2.) THE petitioner was an assessee to income tax. He submitted a return. THE Department accepted the return, later. A search was conducted in the premises of the petitioner. On the basis of the records and documents seized by the Authorised Officer, notice under Section 148 of the Income-tax Act, 1961, was issued by the Income-tax Officer to the petitioner. THEreupon, a revised return was submitted by the petitioner. But the reassessment by the Income-tax Officer determined a higher amount than what was shown in the return. THE petitioner preferred an appeal against the same before the Commissioner of Income-tax (Appeals), Thiruvananthapuram. THE Commissioner of Income-tax reduced only a portion of the income.

(3.) AGGRIEVED by the order of the Commissioner of Income-tax (Appeals), the petitioner filed second appeal before the Income-tax Appellate Tribunal, Cochin Bench. The Tribunal, by annexure-II order, set aside the order of the Deputy Commissioner of Income-tax (Appeals) and remitted the matter to the Income-tax Officer to decide the question in respect of the cost of hospital and residential building afresh. Annexure II in the three Criminal M. Cs. is the said order of the Tribunal.