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

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

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

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

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

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,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

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

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

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

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

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

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

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

SRI. MANZAR ALIKUNJU,KOLLAM vs. THE ACIT, ALAPPUZHA

In the result, the appeal of the assessee in ITA No

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

148 of the Act and reopening of the assessment on the basis of the audit objection for the AY 2008-09 is illegal and arbitrary and liable to be cancelled. The CIT (A) erred in not considering and accepting the additional ground in this regard, which is a pure question of law, raised by the appellant, which fact came

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

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)

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

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

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

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

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

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 DEALERS, PATHANAMTHITTA

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

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 DEALERS, PATHANAMTHITTA

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

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

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

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 DEALERS, PATHANAMTHITTA

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

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

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

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

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

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 PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

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 PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

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

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

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 DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

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

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