THE KAREEPPA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.D,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year : 2017-18

TDS payments made to non-members. 3. The Revenue vehemently argued during the course of hearing that the assessee viz., Kareeppa Panchayat Service Co-op. Bank Ltd. is in fact a cooperative bank covered u/sec.80P(4) of the Act than a cooperative credit society eligible for the impugned detailed discussion u/sec.80P(2)(a)(i) of the Act. We sought

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

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

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

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

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

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

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

4) of ss. 234A / 234B, itself contemplates consequential amendment in interest, i.e., corresponding to the change in demand, is that the charge of interest could only be pursuant to a valid demand notice, the basis of which is a valid assessment order. Reference here may also be drawn to sub-section (1A) of sec. 220, inserted on the statue w.e.f

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

Section 143(1) of the Act was issued on 13.02.2013, disallowing TDS credit in the name of assessee’s wife. 4

INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

4. Vide order dated 31/07/2021 passed under section 201(1) & 201(1A) of the Act, the Assessing Officer [hereinafter referred to as 2 Assessment Year 2018-2019 ‘AO’] concluded that the payments made by the Assessee to the Doctors were subject to withholding the tax under section 194(2) of the Act. Since the Assessee had failed to deduct

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

Section 40(a)(ia) of the Act was done on the ground that the assessee had not collected TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

Section 40(a)(ia) of the Act was done on the ground that the assessee had not collected TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4

M/S EDAVANAKKAD SERVICE CO-OP BANK LTD NO 1,ERNAKULAM vs. THE ITO WARD 2(5) NON CORPORATE, KOCHI

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

Section 40(a)(ia) of the Act was done on the ground that the assessee had not collected TDS for the amount paid to the collection agents and for the maintenance charges which amounts to Rs.8,07,914/-. The deduction u/s 80P of the Act was disallowed by AO mainly 4

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL IRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 BUILDWARE INDIA (P) LIMITED,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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 BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

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