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97 results for “TDS”+ Search & Seizureclear

Sorted by relevance

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Key Topics

Section 153C133Section 250114Section 15342Addition to Income32Section 13231Search & Seizure28Undisclosed Income25Limitation/Time-bar15Section 4011Section 143(3)

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

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: Disposed

Showing 1–20 of 97 · Page 1 of 5

9
Section 698
Section 2(24)(vi)8
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, 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

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 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.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 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

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 221/COCH/2023[2006-07]Status: DisposedITAT Cochin06 Aug 2024AY 2006-07

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 220/COCH/2023[2005-06]Status: DisposedITAT Cochin06 Aug 2024AY 2005-06

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 222/COCH/2023[2007-08]Status: DisposedITAT Cochin06 Aug 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 223/COCH/2023[2008-09]Status: DisposedITAT Cochin06 Aug 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

TDS from advertisement charge was seized in search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made

CHOZHIYATTEL MUHAMMED NIZAR,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 39/COCH/2025[2014-15]Status: DisposedITAT Cochin29 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Shri Sundarasan S. CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

CHOZHIYATTEL MUHAMMED NIZAR,MALAPPURAM vs. ACIT, CENTRAL CIRCLE-1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 40/COCH/2025[2015-16]Status: DisposedITAT Cochin29 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Shri Sundarasan S. CIT-DR
Section 132Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 93/COCH/2025[2013-14]Status: DisposedITAT Cochin29 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 96/COCH/2025[2018-19]Status: DisposedITAT Cochin29 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 95/COCH/2025[2015-16]Status: DisposedITAT Cochin29 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

SHAMSUDDIN,KOCHI vs. ACIT, CENTRAL CIRCLE 1, KOCHI

In the result, all the appeals filed by the assessee stand partly allowed

ITA 94/COCH/2025[2014-15]Status: DisposedITAT Cochin29 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 139(1)Section 143(3)Section 153Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries found in the second

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

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

ITA 158/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Apr 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2015-16 Siyad Edathil Abdulla .......... Appellant 29/2341B, Edathil House, Kuthiravattom Thondayad, Kozhikode 673016 [Pan: Advpa3630Q] Vs. Asst. Commissioner Of Income Tax .......... Respondent Central Circle - 2, Kozhikode Appellant By: Smt. C.B.M. Warrier, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.03.2025 Date Of Pronouncement: 30.04.2025

For Appellant: Smt. C.B.M. Warrier, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 139Section 143(3)Section 153C

seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction 2 Siyad Edathil Abdulla that the assessee received undisclosed income from the said Malabar group of companies in the form of return on investment based on the entries

ACIT, TRICHUR vs. M/S. ATLAS JEWELLERY INDIA LTD, DELHI

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 7/COCH/2020[2014-15]Status: DisposedITAT Cochin31 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shivakumar S., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 153ASection 37Section 40

search and seizure operations. Accordingly, notice u/s. 153A of the Act was issued to the appellant on 04.12.2015. In response to the notice u/s. 153A the appellant filed return of income same as the original return of income. Against the said return of income, the assessment was completed by the ACIT, Central Circle, Thrissur (hereinafter called "the AO") vide order