PCIT v. APCO Motor (India) Pvt Ltd.

65 Taxmann.com 12Reported decision#2009 most cited

What is PCIT v. APCO Motor (India) Pvt Ltd. authority for?

An addition to income based on a difference in the value of closing stock is not sustainable if there is no corresponding difference in the quantitative details of the stock.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Also referred to as

PCIT v. APCO Motor (India) Pvt Ltd · 65 Taxmann.com 12 · closing stock valuation · quantitative difference · value difference · addition to income · stock assessment · business income

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 145avaluation of sharessection 65bsection 65section 153(1)icdsdumb documentssection 153b

Judgments citing PCIT v. APCO Motor (India) Pvt Ltd.

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Imports and Exports India (P) Ltd, Ernakulam vs. ACIT Central Circle, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 743/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Sales Corporation, Kasargod vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 536/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Sales Corporation, Taliparamba vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 535/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Sales Corpoation, Payyannur vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 534/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Buildwares India (P) Limited, Pariyaram vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 533/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Buildware India (P) Limited, Pariyaram vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 532/COCH/2024[2016-17]Status: DisposedITAT Cochin20 Dec 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Buildware India (P) Limited, Pariyaram vs. ACIT Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 531/COCH/2024[2015-16]Status: DisposedITAT Cochin20 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani(Partner) Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 530/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani(Partner Abc Sales Corporation)., Taliparamba vs. ACIT, Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 529/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani, Partner (Abc Sales Corporation), Taliparamba vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 528/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani, Partner (Abc Sales Corporation), Taliparamba vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani, Partner(Abc Salaes Corporation), Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 523/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Muahammed Jabir, Taliparamba vs. ACIT< Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Muahammed Jabir, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 521/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Muahammed Jabir(Partner, Abc Sales Corporation), Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 520/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Muahammed Jabir, Partner Abc Sales Corporation, Taliparamba vs. ACIT Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 519/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abdul Gafoor Muhammed Pottichi, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 518/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…