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75 results for “TDS”+ Section 148clear

Sorted by relevance

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Key Topics

Section 250115Section 143(3)17TDS14Section 14813Section 14711Section 4011Section 26310Addition to Income10Deduction7Section 36(1)(viia)

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

ITA 171/COCH/2024[2018-2019]Status: DisposedITAT Cochin11 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Dijo Mathew, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(2)Section 270ASection 270A(1)Section 270A(2)Section 36(1)(viia)Section 40

148 and the income has been assessed for the first time, the amount of tax calculated on the under- reported income as increased by the maximum amount not chargeable to tax as if it were the total income; (b) where the total income determined under clause (a) of sub-section (1) of section 143 or assessed, reassessed or recomputed

Showing 1–20 of 75 · Page 1 of 4

5
Section 153A4
Disallowance4

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

148 or section 153A issued after the determination of income under sub- section (1) of section 143 or after the completion of an assessment under sub-section (3) of section 143 or section 144 or section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable

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

148 or section 153A issued after the determination of income under sub- section (1) of section 143 or after the completion of an assessment under sub-section (3) of section 143 or section 144 or section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable

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

148 or section 153A issued after the determination of income under sub- section (1) of section 143 or after the completion of an assessment under sub-section (3) of section 143 or section 144 or section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable

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

148 or section 153A issued after the determination of income under sub- section (1) of section 143 or after the completion of an assessment under sub-section (3) of section 143 or section 144 or section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable

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

148 of the Act and 2 Clint Martel Wilfred thus the assessment proceedings under 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

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

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

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 of TDS. On further appeal before

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

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 of TDS. On further appeal before

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

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 of TDS. On further appeal before

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)

Section 263 order would expose him to the threat of vindicative action by the Assessing Officer (NFAC) u/s 144 (Best judgment assessment) as the same is based on the grounds of erroneous assessment and prejudicial to the revenue. The apprehension gains more significance as the PCIT is aware that the Appellant has already submitted that he has deposited original sales

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

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

M/S.KERALA FEEDS LTD,THRISSUR vs. ITO, TRICHUR

In the result, appeal is allowed for statistical purposes

ITA 167/COCH/2021[2015-16]Status: DisposedITAT Cochin13 Dec 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Kerala Feeds Limited, Vs. The Income Tax Department, Kallettumkara, Irinjalakunda, National Faceless Appeal Thrissur – 680 683. Centre (Nfac). Pan : Aaack 9796 N Ito (Tds), Thrissur. Appellant Respondent

For Appellant: Shri. C. V. Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 201(1)

148 ITR 307 (Mad). Page 2 of 6 2) In the case of Shri. Krishnakumar P.C, the land is owned by his mother. If the assessee was an occupation as owner sale deed is not essential as per the following decisions. 1) Saiffuddin v. CIT 156 ITR 127 (Raj) 2) Smt. Kala Rani v. CIT 130 ITR 321 (Punj

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)

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 has not deducted the TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash

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)

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 has not deducted the TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash

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)

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 has not deducted the TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash

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)

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 has not deducted the TDS while making payments. Similarly, ld. AO disallowed the payments made to the various parties in cash

ABDUL GAFOOR MUHAMMED POTTICHI,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 514/COCH/2024[2016-17]Status: DisposedITAT Cochin20 Dec 2024AY 2016-17

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 IMPORTS AND EXPORTS INDIA (P) LTD,ERNAKULAM vs. ACIT CENTRAL CIRCLE, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 743/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