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119 results for “TDS”+ Section 144clear

Sorted by relevance

Mumbai685Delhi549Bangalore300Kolkata207Chennai179Hyderabad169Ahmedabad157Pune144Jaipur121Cochin119Karnataka114Raipur110Chandigarh70Indore60Surat56Visakhapatnam42Lucknow38Rajkot30Amritsar26Patna25Agra18Cuttack16Nagpur16Jodhpur15Jabalpur14Allahabad9Guwahati8Panaji7SC5Telangana5Varanasi5Calcutta3Dehradun3Ranchi2Punjab & Haryana1

Key Topics

Section 153C107Section 25094Section 15337TDS29Section 201(1)24Condonation of Delay24Addition to Income22Section 142(1)21Section 13220Search & Seizure

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours) Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen. The Hon’ble Court was, however, unanimous in that a set aside

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

Showing 1–20 of 119 · Page 1 of 6

20
Undisclosed Income20
Limitation/Time-bar14

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours) Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen. The Hon’ble Court was, however, unanimous in that a set aside

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours) Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen. The Hon’ble Court was, however, unanimous in that a set aside

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours) Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen. The Hon’ble Court was, however, unanimous in that a set aside

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

section 144 of the Act, date of order 29/03/2024. 2 A&B Associates 2. The brief facts of the case are that the assessee firm, M/s A & B Associates was a non-filer and the Assessing Officer received information under ‘Non-filer Monitoring System’ (NMS) flagged in accordance with the Risk Management Strategy formulated by the Central Board of Direct

M/S.TRANS MARINE CORPORATION,KOCHI vs. THE ITO, WD-2(5) NON- CORPORATE, KOCHI

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

ITA 520/COCH/2019[2012-13]Status: DisposedITAT Cochin29 Nov 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year:2012-13

Section 144Section 144oSection 145(3)

section 144 of the Income tax. The Assessing Officer estimated the income of the assessee comparing the gross profit ratio of the assessee itself for the A Y 2011-12 by making addition on G.P. For arriving at the 3 I.T.A. No.520/ Coch/2019 correct figure of GP addition, the assessee's gross profit ratio of the itself for the previous

CENTRE OF SCIENCE AND TEHCNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SHAKTHANTHAMPURAN NAGAR, THRISSUR

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

ITA 350/COCH/2024[2015-16]Status: DisposedITAT Cochin21 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

144 of the Income-tax Act, 1961; in short “the Act” hereinafter, in respect of assessment years 2013-2014 to 2017-2018, respectively. 2 ITA Nos.348/Coch/2024&Ors. Centre of Science &Technology for Rural Development. 2. Since identical issues are involved in these appeals, they were heard together and are being disposed of by this consolidated order, for the sake

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), SHAKTHANTHAMPURAN NAGAR, THRISSUR

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

ITA 361/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Oct 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

144 of the Income-tax Act, 1961; in short “the Act” hereinafter, in respect of assessment years 2013-2014 to 2017-2018, respectively. 2 ITA Nos.348/Coch/2024&Ors. Centre of Science &Technology for Rural Development. 2. Since identical issues are involved in these appeals, they were heard together and are being disposed of by this consolidated order, for the sake

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SHAKTHANTHAMPURAN NAGAR, THRISSUR

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

ITA 360/COCH/2024[2016-17]Status: DisposedITAT Cochin21 Oct 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

144 of the Income-tax Act, 1961; in short “the Act” hereinafter, in respect of assessment years 2013-2014 to 2017-2018, respectively. 2 ITA Nos.348/Coch/2024&Ors. Centre of Science &Technology for Rural Development. 2. Since identical issues are involved in these appeals, they were heard together and are being disposed of by this consolidated order, for the sake

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SAKTHANTHAMPURAN NAGAR, THRISSUR

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

ITA 348/COCH/2024[2013-14]Status: DisposedITAT Cochin21 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

144 of the Income-tax Act, 1961; in short “the Act” hereinafter, in respect of assessment years 2013-2014 to 2017-2018, respectively. 2 ITA Nos.348/Coch/2024&Ors. Centre of Science &Technology for Rural Development. 2. Since identical issues are involved in these appeals, they were heard together and are being disposed of by this consolidated order, for the sake

CENTRE OF SCIENCE AND TECHNOLOGY FOR RURAL DEVELOPMENT,AYYANTHOLE, THRISSUR vs. INCOME TAX OFFICER, SHAKTHANTHAMPURAN NAGAR

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

ITA 349/COCH/2024[2014-15]Status: DisposedITAT Cochin21 Oct 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Vipin K, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 139Section 142(1)Section 145(3)Section 147Section 148Section 69A

144 of the Income-tax Act, 1961; in short “the Act” hereinafter, in respect of assessment years 2013-2014 to 2017-2018, respectively. 2 ITA Nos.348/Coch/2024&Ors. Centre of Science &Technology for Rural Development. 2. Since identical issues are involved in these appeals, they were heard together and are being disposed of by this consolidated order, for the sake

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

ITA 306/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 323/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

ITA 322/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR TRADERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

ITA 321/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 310/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 309/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 308/COCH/2018[F.Y- 2014-15]Status: DisposedITAT Cochin18 Feb 2019

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO (TDS), ALAPPUZHA vs. M/S.POPULAR PRINTERS, PATHANAMTHITTA

ITA 307/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

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

Section 201(1)

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also