ITAT Cochin Judgments — March 2025

KUNJIPERI HAJI JAMEELA,KOZHIKODE vs ACIT, CENTRAL CIRCLE, KOZHIKODE

ITA 1/COCH/2025[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

THEKKAYIL JABIR,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, , KOZHIKODE

ITA 1039/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

ABDULLA KEKEPURAM MOHINUDDEEN,KASARGOD vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1075/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SAJITH CHEMMIKKAT,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1035/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

ABDULLA KEKEPURAM MOHINUDDEEN,KASARGOD vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1074/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KURUNGOT AYISHA,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1038/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PULLIYIL ZAINABA,MALAPPURAM vs ACIT, CENTRAL CIRCLE-1, KOZHIKODE

ITA 1012/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

EDATHIL ABDUL JALEEL,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 30/COCH/2025[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

EDATHIL ABDUL JALEEL,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 32/COCH/2025[2016-17]Status: Disposed14 Mar 2025AY 2016-17Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SIYAD EDATHIL ABDULLA,KOZHIKODE vs ACIT, CENTRAL CIRCLE 2, KOZHIKODE

ITA 157/COCH/2025[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PADINHAR ABBAS SIKANDER ALI,KASARGOD vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1086/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KAKKODI SHAJI,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1085/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

MOHAMMED ANWAR CHEMNAD LASYATH,KASARGOD vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1093/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PADINHAR ABBAS NOUSHAD ALI,KASARGOD vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1089/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PADINHAR ABBAS SIKANDER ALI,KASARGOD vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1087/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PALLIPUZHA AHAMED ABBAS,KASARGOD vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1095/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PALLIPUZHA AHAMED ABBAS,KASARGOD vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1094/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

NELLULLAVEETTIL ABDUL KAREEM,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1154/COCH/2024[2018-19]Status: Disposed14 Mar 2025AY 2018-19Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

NELLULLAVEETTIL ABDUL KAREEM,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1149/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

MAHAMOOD PALLIPUZHA AHAMED,KASARGOD vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1146/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SIYAD EDATHIL ABDULLA,KOZHIKODE vs ACIT, CENTRAL CIRCLE 2, KOZHIKODE

ITA 156/COCH/2025[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KUNJIPERI HAJI JAMEELA,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 7/COCH/2025[2016-17]Status: Disposed14 Mar 2025AY 2016-17Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KAKKODI SHAJI,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1084/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PULIYANKADAVATH KUNJIPPATHU,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 1078/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

MUTHUM PARAMBATH SABNA,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1111/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KAKKODI BEERAN KOYA,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1135/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SHAREENA POYYERI,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1121/COCH/2024[2018-19]Status: Disposed14 Mar 2025AY 2018-19Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KAKKODI BEERAN KOYA,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1137/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KAKKODI BEERAN KOYA,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1136/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KAKKODI BEERAN KOYA,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1139/COCH/2024[2017-18]Status: Disposed14 Mar 2025AY 2017-18Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

MUJEEB RAHMAN MARUTHIYATT,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1143/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

MUJEEB RAHMAN MARUTHIYATT,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1142/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KUNJIPERI HAJI JAMEELA,KOZHIKODE vs ACIT, CENTRAL CIRCLE-2, KOZHIKODE

ITA 5/COCH/2025[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

MUJEEB RAHMAN MARUTHIYATT,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1141/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SAJITH CHEMMIKKAT,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1033/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

THEKKAYIL JABIR,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2,, KOZHIKODE

ITA 1041/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

ABDULLA KEKEPURAM MOHINUDDEEN,KASARGOD vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1077/COCH/2024[2018-19]Status: Disposed14 Mar 2025AY 2018-19Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

THACHAN POYIL NAZEER HUSSAIN,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 9/COCH/2025[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

EDATHIL ABDUL JALEEL,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 29/COCH/2025[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KULAKKANDATHIL BASHEER,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1036/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

THEKKAYIL JABIR,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2,, KOZHIKODE

ITA 1040/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

ABDULLA KEKEPURAM MOHINUDDEEN,KASARGOD vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1076/COCH/2024[2017-18]Status: Disposed14 Mar 2025AY 2017-18Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

EDATHIL ABDUL JALEEL,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 31/COCH/2025[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KAKKODI BEERAN KOYA,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1138/COCH/2024[2016-17]Status: Disposed14 Mar 2025AY 2016-17Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SHAREENA POYYERI,KOZHIKODE vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1118/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PULLIYIL ZAINABA,MALAPPURAM vs ACIT, CENTRAL CIRCLE-1, KOZHIKODE

ITA 1011/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SAMSUDDEEN KUTTANKAVIL,MALAPPURAM vs ACIT, CENTRAL CIRCLE-2,, KOZHIKODE

ITA 1099/COCH/2024[2013-14]Status: Disposed14 Mar 2025AY 2013-14Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

SAMSUDDEEN KUTTANKAVIL,MALAPPURAM vs ACIT, CENTRAL CIRCLE-2,, KOZHIKODE

ITA 1098/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

PADINHAR ABBAS NOUSHAD ALI,KASARGOD vs ACIT,CENTRAL CIRCLE-2, KOZHIKODE

ITA 1090/COCH/2024[2014-15]Status: Disposed14 Mar 2025AY 2014-15Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.

KULAKKANDATHIL BASHEER,KOZHIKODE vs ACIT, CENTRAL CIRCLE -2, KOZHIKODE

ITA 1037/COCH/2024[2015-16]Status: Disposed14 Mar 2025AY 2015-16Remanded

The Tribunal held that the CIT(A) failed to properly consider the grounds of appeal and the evidence. The assessment order and CIT(A)'s order were silent on the satisfaction note and the specific evidence linking the assessee to the seized material.