ELAVANCHALIL ABDUL BASHEER,KOZHIKODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Sandeep Singh Karhail, Jm Assessment Year: 2020-21 Elavanchalil Abdul Basheer .......... Appellant Oittannmakm, Koduvally, Kozhikode 673572 [Pan: Bbwpb4939D] Vs. The Income Tax Officer, Ward-2(2), Kozhikode .......... Respondent Appellant By: Shri C.B.M. Warrier, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.03.2024 Date Of Pronouncement: 14.05.2024 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.02.2024 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Deriving Income Under The Head ‘Agriculture’. The Return Of Income For Ay 2020-21 Was Filed On 21.12.2020 Declaring Income Of Rs. 4,60,00,000/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward-2(2), Kozhokode

TDS of Rs. 4,64,100/- was paid by the buyer of the property. Based on this information the appellant was called upon to show cause as to why the above property cannot be considered as non-agricultural land and also submitted the evidence in support of the agricultural expenditure incurred. It was stated that for failure of the assessee

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

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

2 I.T.A. Nos. 653/Coch/2019 & 04/Coch/2020 10. For these and other grounds that may be urged at the time of hearing, it is prayed that the order of the Commissioner of Income Tax(Appeals) may be set aside and that of the Assessing Officer restored. ITA No. 653/Coch/2019: AY 2012-13 3. The first common ground of the Revenue is with

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

2. The findings of the Hon. High Court, in respect of the remand made by the Hon. Tribunal in its order in ITA No. 606 to 610/COCH/2010 dated 10th February 2011, can be seen from para 5 to 7 of the High Court order. Copy of the Tribunal order is at pages 15 to 22 of the Paper Book

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, ground Nos

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

2 33,32,307 36(1)(va) of the Act on late ITA No.489/Coch/2016 & SA 60/Coch/2017. 4 M/s.Allianz Cornhill International Services Pvt.Ltd. payment of employees’ contribution to PF and ESI 3. Erroneous imputation of 4 interest on amounts which are not in the nature of loan 4. Erroneous granting of credit 5 period which is short

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

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

145(3) of the Act. 2. Confirming action of Assessing Officer passing the order u/s. 144of the Act, clearly overlooking the fact of documents submitted before the Ld. CIT(A) and various details and documents having been furnished before the Assessing Officer and when called for including: I.T.A. No.520/ Coch/2019 3. Sustaining the addition of Rs.28,98,540/- by estimating

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 of convenience and brevity. First, we take up ITA No.348/Coch/2024 for the Asst.Year 2013-14 3. In the present case, the Assessing Officer based on the AIR information found that the assessee has carried

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 of convenience and brevity. First, we take up ITA No.348/Coch/2024 for the Asst.Year 2013-14 3. In the present case, the Assessing Officer based on the AIR information found that the assessee has carried

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 of convenience and brevity. First, we take up ITA No.348/Coch/2024 for the Asst.Year 2013-14 3. In the present case, the Assessing Officer based on the AIR information found that the assessee has carried

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 of convenience and brevity. First, we take up ITA No.348/Coch/2024 for the Asst.Year 2013-14 3. In the present case, the Assessing Officer based on the AIR information found that the assessee has carried

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 of convenience and brevity. First, we take up ITA No.348/Coch/2024 for the Asst.Year 2013-14 3. In the present case, the Assessing Officer based on the AIR information found that the assessee has carried