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93 results for “TDS”+ Reopening of Assessmentclear

Sorted by relevance

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Key Topics

Section 250117Section 234E94Section 200A43TDS24Section 143(3)20Section 26317Section 4014Penalty11Section 1479Section 148

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, 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: Disposed

Showing 1–20 of 93 · Page 1 of 5

8
Capital Gains8
Addition to Income7
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 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 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

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.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

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: 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

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

SRI. MANZAR ALIKUNJU,KOLLAM vs. THE ACIT, ALAPPUZHA

In the result, the appeal of the assessee in ITA No

ITA 131/COCH/2016[2008-09]Status: DisposedITAT Cochin01 Mar 2019AY 2008-09

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

Section 143(3)Section 271(1)(c)Section 69

TDS. According to the Assessing Officer, as per the provisions of section 194H of the Act, the assessee should have deducted tax from payments made by him irrespective of whether Tata Teleservices Ltd. had deducted or remitted it to the I.T.A. No.131 & 132/Coch/2016 government account. In view of this, the Assessing Officer made an addition of Rs.46

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 116/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

TDS. 5. The assessment was reopened for the purpose of non- production of proof for the claim of agricultural nature

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 464/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

TDS. 5. The assessment was reopened for the purpose of non- production of proof for the claim of agricultural nature

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 77/COCH/2023[2015-16]Status: DisposedITAT Cochin16 Aug 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(3)Section 147Section 148Section 40A(3)

reopened u/s.147 of the Act after recording the reason to believe that income chargeable to tax has escaped assessment and notice u/s. 148 of the Act was issued on 31/03/2016 and served upon the assessee 2.2 Thereafter, the ld. AO based on the accounts of the assessee had disallowed the charges paid towards hoardings for the reason that the assessee

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 75/COCH/2023[2013-14]Status: DisposedITAT Cochin16 Aug 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(3)Section 147Section 148Section 40A(3)

reopened u/s.147 of the Act after recording the reason to believe that income chargeable to tax has escaped assessment and notice u/s. 148 of the Act was issued on 31/03/2016 and served upon the assessee 2.2 Thereafter, the ld. AO based on the accounts of the assessee had disallowed the charges paid towards hoardings for the reason that the assessee

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 76/COCH/2023[2014-15]Status: DisposedITAT Cochin16 Aug 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(3)Section 147Section 148Section 40A(3)

reopened u/s.147 of the Act after recording the reason to believe that income chargeable to tax has escaped assessment and notice u/s. 148 of the Act was issued on 31/03/2016 and served upon the assessee 2.2 Thereafter, the ld. AO based on the accounts of the assessee had disallowed the charges paid towards hoardings for the reason that the assessee

TANSEER KAJA,KARINGARAPULLY vs. ITO CIRCLE 1, PALAKKAD

In the result, all the appeals in ITA Nos

ITA 74/COCH/2023[2011-12]Status: DisposedITAT Cochin16 Aug 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Shameem Ahamed, A.RFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(3)Section 147Section 148Section 40A(3)

reopened u/s.147 of the Act after recording the reason to believe that income chargeable to tax has escaped assessment and notice u/s. 148 of the Act was issued on 31/03/2016 and served upon the assessee 2.2 Thereafter, the ld. AO based on the accounts of the assessee had disallowed the charges paid towards hoardings for the reason that the assessee

M/S.VENNALA SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO, KOCHI

In the result the appeal filed by the assessee was rejected by the CIT(A) for assessment year under consideration

ITA 129/COCH/2020[2011-12]Status: DisposedITAT Cochin05 Oct 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.Amaljith P.J., CAFor Respondent: Sri.Shantom Bose, CIT-DR
Section 147Section 154Section 19Section 194ASection 194A(3)(v)Section 2(19)Section 234ASection 250Section 40Section 80P

reopening of assessment is not argued by the learned Counsel for the assessee. Accordingly, the same is dismissed. 5. As regards ground No.2, relating to non-deduction of TDS

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

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

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

reopening u/s. 263, the assessment, which was duly completed, after verification of records/documents u/s. 143(3) of the Act, since there is no error which is prejudicial to the interest of revenue which requires revision u/s 263 of the Income Tax Act. It is submitted that the assessments completed legally and in accordance with law cannot be re-opened

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R
Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250

reopened scrutiny assessment proceedings were taken up under National Faceless Assessment Scheme. Thereafter the assessment proceedings were transferred to the Income-tax Office r, Ward-1(1), Trivandrum (hereinafter, ‘the Ld.AO’). The Ld.AO found that the PAN of the assessee was not registered on the e-filing portal and no email ID was available in the systems. The Ld.AO issued

CATHOLIC SYRIAN BANK LTD(KURIANNOOR BRANCH), KUMBANAD P.O., PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

In the result, all the appeals filed by the assessee are dismissed as

ITA 280/COCH/2019[2013-14 (27Q-Q2)]Status: DisposedITAT Cochin25 Jul 2019

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

Section 200ASection 234E

TDS quarterly statement prior to Assessment Year 2016-17 could not be recovered by way of processing under section 200A." 4.5 The assessee also relied on the following judgments: Hon'ble High Court of Karnataka in case of Fatheraj Singhvi v Union of India [2016] 73 taxmann.com 252 (Karnataka) where it was held that: I.T.A. Nos. 280 to 291/Coch/2019

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

assessment was reopened by issuing notice u/s. 148 of the Act. The reassessment was completed vide order dated 28.03.2013 passed u/s. 143(3) r.w.s. 147 of the Act after making addition of Rs. 7,33,77,497/- being the amount paid to Muthoot Pappachan Consultancy & Management (hereinafter called “MPCMS”) towards professional charges/consultancy u/s. 40(a)(ia) for non-deduction