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12 results for “TDS”+ Block Assessmentclear

Sorted by relevance

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Key Topics

Section 2(24)(vi)8Section 488Capital Gains8Section 194C5TDS3Section 194I2Section 402Section 472Deduction2Addition to Income

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: Disposed
2
ITAT Cochin
17 Jan 2019
AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

TDS-Income tax 24000.00 J.M.H.E.S. 477483.17 Dharmasthapanam H.E.A.M.S. 239932.00 Dharmasthapanam Investments: Federal Bank Share 5000.00 Dhanalakshmi Bank Share 127500.00 Loss in Kanmani A/c. Op. Balance 3077206.01 Add: For the year 755934.52 3833140.53 30130944.19 30130944.19 I.T.A. Nos.605/Coch/2005 & others The particulars of the cash at Bank show that the assessee was having a total amount of Rs.2

ASSISTNAT COMMISSIONER OF INCOME TAX, TDS CIRCLE, KOZHIKODE vs. ENGLISH HOUSE, KOZHIKODE

In the result, the appeal filed by the Revenue stands dismissed

ITA 722/COCH/2024[2021-22]Status: DisposedITAT Cochin27 Mar 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sandeep Singh Karhail, Jm Assessment Year: 2021-22 Acit, Tds Circle .......... Appellant 3Rd Floor, Aayakar Bhavan, North Block Mananchira, Kozhikode 673001 Vs. English House .......... Respondent 2Nd Floor, Hilite Business Park Poovangal, Kozhikode 673014 [Pan: Chnmo7363G] Appellant By: Smt. Leena Lal, Sr. D.R. Respondent By: ------- None ------- Date Of Hearing: 25.03.2025 Date Of Pronouncement: 27.03.2025

For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: ------- None -------
Section 268A(1)

Assessment Year: 2021-22 ACIT, TDS Circle .......... Appellant 3rd Floor, Aayakar Bhavan, North Block Mananchira, Kozhikode 673001 vs. English House

MUTHOOT SYNDICATE NIDHI LIMITED,TRIVANDRUM vs. DY.COMMISSIONER OF INCOME TAX, TRIVANDRUM

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 481/COCH/2025[2016-17]Status: DisposedITAT Cochin14 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2016-17 Muthoot Syndicate Nidhi Ltd. .......... Appellant South Block, Ground Floor, Muthoot Floors Thycaud, Thiruvananthapuram 695014 [Pan: Aaccm9379D] Vs. Dcit, Thiruvananthapuram .......... Respondent Assessee By: Rajeev R., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.08.2025 Date Of Pronouncement: 14.08.2025

For Appellant: Rajeev R., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Block, Ground Floor, Muthoot Floors Thycaud, Thiruvananthapuram 695014 [PAN: AACCM9379D] vs. DCIT, Thiruvananthapuram .......... Respondent Assessee by: Rajeev R., CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.08.2025 Date of Pronouncement: 14.08.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income

M/S.ALLKOSHYS ALL SPICES,KOTTAYAM vs. THE ITO, KOTTAYAM

In the result, the appeal of the assessee is dismissed

ITA 340/COCH/2018[2010-11]Status: DisposedITAT Cochin07 Feb 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 194CSection 194ISection 40

Block No.18/609/6, Kottayam. Pakkil P.O., Nattakom, Kottayam. [PAN: AAFKA 6314P] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri K. Balaji, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 05/02/2019 Date of pronouncement 07/02/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the CIT(A), Kottayam

MUTHOOT HEALTHCARE P. LTD,KOZHENCHERRY vs. THE ACIT, , THIRUVALLA

In the result, the appeal of the assessee is partly allowed for statistical

ITA 413/COCH/2018[2015-16]Status: DisposedITAT Cochin08 Feb 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 170Section 32(1)(ii)Section 47

block of assets. 5th proviso thereto provides that in respect of circumstances such as succession, amalgamation or demerger, the average deduction on account of depreciation on tangible or intangible assets shall not exceed, in any previous year, the deduction calculated at the prescribed rates as if the succession, amalgamation or demerger has not taken place and such deduction shall