High Court · Madras2024§131 · §133(6)
Advisory bench
34+ years in the Income Tax Department
Last posting: Kerala
Smt. Saseekala Nair, IRS (R)
Principal Chief Commissioner of Income Tax (Retd.), Kerala
Service record
Thirty-four years across India's most contested tax jurisdictions, with deputations to the Ministry of Defence and the Ministry of Petroleum & Natural Gas.
Specialisms
- Direct Taxes
- Investigation of Accounts
- Sourcing & Analysis of Data
- Direct Tax Dispute Resolution
Charges held
Kochi · Delhi · Mumbai · Chennai · Goa
Deputations
- Ministry of Defence (Delhi)
- Ministry of Petroleum & Natural Gas (Mumbai)
Rulings reviewed by Saseekala Nair
From the rulings library.
ITAT · Bangalore Bench2024§54
Sapna Hemanshu Shah v. DCIT · ITAT Bangalore on §54: documented interior-decoration cost counts toward the deduction
ITAT · Mumbai Bench2025§69C
DCIT v. Triton Hotels & Resorts (P) Ltd · ITAT Mumbai on §69C: third-party documents that don't name the assessee
ITAT · Kolkata Bench2025§68 · §69C · §37
ITAT Kolkata on bogus-purchase additions: supplier's non-filing alone cannot sustain the disallowance
ITAT · Kolkata Bench2024§148