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72 results for “TDS”+ Section 147clear

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Key Topics

Section 250115Section 143(3)12Addition to Income11Section 14710Section 26310Section 1489Section 409TDS9Section 144C8Section 153A

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

147 or s. 153A where made for the first time. This is of course subject to being modified consequentially on a change in the tax liability in revision or appeal. Credit, further, in computing this interest, is to be allowed for the tax deposited during the default period, i.e., for which interest is being charged. 4.4 The primary facts

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

Showing 1–20 of 72 · Page 1 of 4

7
Deduction6
Reassessment5

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

147 or s. 153A where made for the first time. This is of course subject to being modified consequentially on a change in the tax liability in revision or appeal. Credit, further, in computing this interest, is to be allowed for the tax deposited during the default period, i.e., for which interest is being charged. 4.4 The primary facts

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 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

147 or s. 153A where made for the first time. This is of course subject to being modified consequentially on a change in the tax liability in revision or appeal. Credit, further, in computing this interest, is to be allowed for the tax deposited during the default period, i.e., for which interest is being charged. 4.4 The primary facts

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

147 or s. 153A where made for the first time. This is of course subject to being modified consequentially on a change in the tax liability in revision or appeal. Credit, further, in computing this interest, is to be allowed for the tax deposited during the default period, i.e., for which interest is being charged. 4.4 The primary facts

MARIAMMA JOSEPH,KOTTAYAMN vs. THE ACIT, CENTRAL CIRCLE, KOTTAYAM,, KOTTAYAM

In the result, the assessee’s appeal is decided on the aforesaid terms

ITA 672/COCH/2022[2010-2011]Status: DisposedITAT Cochin28 Mar 2024AY 2010-2011

Bench: Shri Sanjay Arora & Shri Manomohan Dasmariamma Joseph Asst. Cit, Central Circle Hotel Floral Park Kottayam 686001 Gandhinagar Vs. Kottayam 686008 [Pan:Accpj9135F] (Appellant) (Respondent)

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143Section 143(1)Section 143(3)Section 153ASection 154Section 208Section 210Section 234Section 234BSection 234B(3)

TDS, Adv. Tax or self-assessment tax is deemed to be given.’ The same stood confirmed in first appeal; the ld. CIT(A) holding as: ‘In the present case, assessment order u/s. 143(3) r.w.s. 153A was passed for the A.Y 2010-11 on 28.3.2013. The appellate order was passed on 16.2.2016. The order of the Assessing Officer merged with

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

IFTHIKAR KARUPPAMVEETIL ABDUL RAHMAN,CHAVAKKAD vs. ITO, INTERNATIONAL TAXATION, KOCHI

Appeal is partly allowed in above terms

ITA 119/COCH/2024[2018-2019]Status: DisposedITAT Cochin25 Sept 2024AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Sri Dr. S. Pandian, CIT-DR
Section 143(3)Section 144ASection 144CSection 144C(15)(b)Section 147Section 56Section 57

147 r.w.s 144C (13) of the Income Tax Act 1961 and render justice.” 6 ITA.No.119/COCH./2024 3. Learned counsel’s sole substantive grievance raised during the course of hearing is that the impugned addition had to be restricted only on “netting” basis as per this tribunal’s recent coordinate bench’s decision in ITA.No.425/Kol./2021 dated 04.03.2022 Sandeep

CLINT MARTEL WILFRED,ERNAKULAM vs. COMMISSIONER OF INCOME TAX APPEAL CIT (A) BENGALURU - 12, BENGALURU

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

ITA 59/COCH/2024[2011-2012]Status: DisposedITAT Cochin03 Oct 2024AY 2011-2012

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Clint Martel Wilfred Dcit (Interational Taxation) Clint Dale, Moolankuzhy Kochi Vs. Nazreth, Ernakulam 682002 [Pan: Abnpw6970H] (Appellant) (Respondent)

For Appellant: Shri Sudhakar, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 139Section 147Section 148

section 147 of the Act was initiated. During the assessment proceeding, the assessee was asked to explain the sources of cash deposit of Rs. 1,02,00,000/- as on 21st October 2010 in his bank account. It was explained that there was award passed by the court dated 6th 4. December 2006 in favor of his father late Shri

NELLIPARAMBIL GOPALAN GANGADEVI,ERNAKULAM vs. ITO WARD 1, ALUVA

In the result, the assessee’s appeal is dismissed and the stay application is dismissed as infructuous

ITA 996/COCH/2022[2007-08]Status: DisposedITAT Cochin28 Dec 2023AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Ms. Krishna K., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 147

147 r.w.s. 143(3) of the Income Tax Act, 1961 (the Act) dated 17.09.2014 for Assessment Year (AY) 2007-08. The same was heard along with the Stay Application in its respect. 2. The sole issue arising in the instant appeal is the validity or otherwise in law of the assessee’s claim for exemption under section

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

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

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

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

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 of TDS. On further appeal before the CIT(A), the CIT(A) confirmed the addition. However, on further appeal before this Tribunal, the Tribunal vide

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

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

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

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

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 of TDS. On further appeal before the CIT(A), the CIT(A) confirmed the addition. However, on further appeal before this Tribunal, the Tribunal vide

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

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 of TDS. On further appeal before the CIT(A), the CIT(A) confirmed the addition. However, on further appeal before this Tribunal, the Tribunal vide

BHARATH RASIKLAL SHAH,COCHIN vs. PCIT KOCHI-1, KOCHI

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

ITA 744/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Advocate &
Section 143Section 143(3)Section 144Section 147Section 194ASection 263Section 263(1)

TDS deducted and paid by the Appellant to the income tax department supported by the Exhibit P23 which is speaking evidence of the compliance followed by the Appellant. Hence, the order of the NFAC or the first assessment u/s 143(3) are not erroneous as contemplated in Section 263. G. The Appellant apprehends that reassessment based on Section 263 order

PALMSHORE HOTELS PRIVATE LIMITED,THIRUVANANTHAPURAM vs. ASST COMMISSIONER OF INCOME TAX, CIRCLE 1(), THIRUVANANTHAPURAM

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

ITA 983/COCH/2024[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Rajeev R., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 147Section 148Section 43B

section 139(1) of the Income Tax Act, 1961 (the Act) was filed for AY 2017-18. However, the AO, on 2 Palmshore Hotels Pvt. Ltd. receipt of information that the appellant had a turnover from services reported in Service Tax Return of Rs. 34,17,888/-, interest income and rental income on which TDS was deducted, formed an opinion

ELOOR VANITHA KSHEMODHARANA CO-OPERATIVE SOCIETY LTD.,UDYOGAMANDAL vs. ITO WARD -1 &TPS, ALUVA

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

ITA 848/COCH/2025[2019-20]Status: DisposedITAT Cochin28 Nov 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2019-20 Eloor Vanitha Kshemodharana Co-Op Society Ltd. ......... Appellant Fact Dormetry Room No. 27, Kochi 683501 [Pan: Aaaae8921H] Vs. The Income Tax Officer, Wd-1 & Tds, Aluva .......... Respondent Assessee By: Shri K.K. Joseph, Ca Revenue By: Ms. Neethu S. Sr. Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 11.09.2025 For Assessment Year (Ay) 2019-20. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. No Return Of Income For Ay 2019-20 Was Filed By The Appellant Society Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Notice U/S. 148 Of The Act Was Issued To The Appellant On 30.03.2023. In Response To The Notice U/S. 148 The Appellant Filed Return Of Income On 06.06.2023 Declaring

For Appellant: Shri K.K. Joseph, CAFor Respondent: Ms. Neethu S. Sr. DR
Section 119(2)(b)Section 139(1)Section 147Section 148Section 80P

TDS, Aluva .......... Respondent Assessee by: Shri K.K. Joseph, CA Revenue by: Ms. Neethu S. Sr. DR Date of Hearing: 27.11.2025 Date of Pronouncement: 28.11.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 11.09.2025 for Assessment Year (AY) 2019-20. 2. Brief facts

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRCLE-1,, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 507/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 441/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 440/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Section 145(3) of the Income Tax Act, which apply in cases of discrepancies in the books of accounts, were not invoked in this case. Therefore, we set aside the findings of the learned CIT(A) and direct the Assessing Officer to delete the addition made by him. Consequently, the assessee’s ground of appeal is hereby allowed. 56. Coming