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

263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest

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

263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and— (i) in a case where the interest

M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI

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

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

1 SCC 694 (SC), the Hon Supreme court cited various judicial precedents in explaining the concept of 'per incurium' which operates on the principle and premise that when a court bench of lower strength ignores the 5 M/s. Kerala State Warehousing Corporation decision of a bench of higher strength then the decision of the bench of lower strength

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

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

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)

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

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

section 139”. The assessee also submitted that though the amendment made effective from 01.04.2010 it is retrospectively applicable as it is curative in nature. The CIT(A) did not agree with the contention of the assessee and accordingly upheld the disallowance by relying on the decision of the jurisdictional High Court in the case of Thomas George Muthoot

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

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

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

1) of Section 263, as the order of AO has considered the TDS deducted and paid by the Appellant to the income

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

section 263(1). 15. Coming to the fact of the case on hand, we note the assessee in the immediate previous assessment year 2017-18 has offered interest income however the TDS

ASIANET SATELLITE COMMUNICATIONS P. LTD,TRIVANDRUM vs. THE PR CIT, TRIVANDRUM

In the result, appeal is allowed in favour of the assessee

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2016-17 M/S. Asianet Satellite Vs. Pcit, Communications Pvt. Ltd., Thiruvananthapuram. 2A, 2Nd Floor, Carnival Technopark, Technopark, Kazhakuttom, Karyavattom, P. O., Thiruvananthapuram. Pan : Aaeca 5548 E Appellant Respondent

1 - Revision proceedings have been initiated under section 263 on account of issues that are neither erroneous nor prejudicial to the interests of revenue 1.1. The learned PCIT has erred in not considering the fact that the issues relied on for initiating the revision proceedings neither appears to be a mistake in law nor prejudicial to the interests of revenue

VISUAL IQ TECHNO SERVICE INDIA P. LTD,ERNAKULAM vs. THE ITO, CORP. WARD-2(5), KOCHI, KOCHI

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

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

263 order and to pass a speaking order in accordance with law after affording due opportunity of hearing to the assessee. 4. Against this, the assessee is in appeal before us. It was contended before the CIT that assessee purchased software which cannot be considered as purchase of copyright and royalty. Explanation 2 to section 9(1)(vi) cannot

GEORGE KOCHUPARAMBIL, PROP. UNITED GRANITES & METALS,THODUPUZHA vs. CENTRAL CIRCLE, KOCHI, KOCHI

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

Bench: Smt. Beena Pillai, Juduicial Member & Ms. Padmavathy Sshri George Kochuparambil Kochuparambil House Dcit/Acit, Central Vazhithala P.O. Vs. Circle Thodupuzha Kochi Idukki 685583 Pan – Afjpk9650E Appellant Respondent Appellant By: Shri Mathew Joseph, Ca Respondent By: Shri M. Jarasekhar, Cit-Dr Date Of Hearing: 10.01.2023 Date Of Pronouncement: 30.03.2023

1) of the I. T Act, 1961.” 2. The brief facts of the case are that the assessee is an individual and filed his original return of income on 25.01.2018 declaring total income of Rs.4,12,82,340/- and a net agricultural income of Rs.9,24,880/-. The case was selected for scrutiny for the following reasons: - (i) Large agricultural

DCIT, KANNUR vs. M/S MANJOO & CO.,, KANNUR

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2006-07

section 115BB. 4. The Learned CIT(A) erred in deleting the addition of Rs.8,00,000/-, being the difference in Gross Profit, on the ground that the AO exceeded his jurisdiction. The Learned CIT(A) failed to note that as per Para 6 of the order u/s 263, the Assessing Officer had been directed to redo the assessment and hence

M/S. NEDUMATTOM SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPIZHA

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

1 (SC). 6.1 As regards the issue on merits, we are of the view that the interest received by a cooperative society from any other co-operative society is exempt from tax without any condition as per the provisions of section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from M/s.Idukki District Co-operative

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

1,44,25,959 2005-06 41,82,731 1,36,73,316 I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 2006-07 64,91,222 1,42,03,803 2007-08 2,40,34,444 1