EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam vs. Mahatma Gandhi University in ITA Nos. 555 & 556 of 2018 order dated 15th May, 2019. There was a bonafide ITA Nos. 207 to 212/Coch/2021 5 M/s. Edarikode Service Co-operative Bank Ltd. belief

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam vs. Mahatma Gandhi University in ITA Nos. 555 & 556 of 2018 order dated 15th May, 2019. There was a bonafide ITA Nos. 207 to 212/Coch/2021 5 M/s. Edarikode Service Co-operative Bank Ltd. belief

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam vs. Mahatma Gandhi University in ITA Nos. 555 & 556 of 2018 order dated 15th May, 2019. There was a bonafide ITA Nos. 207 to 212/Coch/2021 5 M/s. Edarikode Service Co-operative Bank Ltd. belief

EDARIKODE SERVICE CO-OPERATIVE BANK LTD,MALAPURAM vs. INCOME TAX OFFICER, WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

Section 80C of the Act. He strongly relied on the judgment of the Coordinate Bench of the Tribunal in the caes of ITO (TDS), Kottayam vs. Mahatma Gandhi University in ITA Nos. 555 & 556 of 2018 order dated 15th May, 2019. There was a bonafide ITA Nos. 207 to 212/Coch/2021 5 M/s. Edarikode Service Co-operative Bank Ltd. belief

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS) Bank Ltd. 3rd floor, Aayakar Bhavan (now Kerala State Co-op Bank Ltd.) North Bolck, Mananchira Kalpetta North Kozhikode 673001 Wayanad Dist. 673122 PAN – AAAAW0146N (Appellant) (Respondent) Assessee by: Shri Joseph Markose, Sr. Advocate Revenue by: Smt. J.M. Jammuna Devi, Sr. DR Date of hearing: 27.02.2023 Date of pronouncement: 28.02.2023 O R D E R Per: George George

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS) Bank Ltd. 3rd floor, Aayakar Bhavan (now Kerala State Co-op Bank Ltd.) North Bolck, Mananchira Kalpetta North Kozhikode 673001 Wayanad Dist. 673122 PAN – AAAAW0146N (Appellant) (Respondent) Assessee by: Shri Joseph Markose, Sr. Advocate Revenue by: Smt. J.M. Jammuna Devi, Sr. DR Date of hearing: 27.02.2023 Date of pronouncement: 28.02.2023 O R D E R Per: George George

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS) Bank Ltd. 3rd floor, Aayakar Bhavan (now Kerala State Co-op Bank Ltd.) North Bolck, Mananchira Kalpetta North Kozhikode 673001 Wayanad Dist. 673122 PAN – AAAAW0146N (Appellant) (Respondent) Assessee by: Shri Joseph Markose, Sr. Advocate Revenue by: Smt. J.M. Jammuna Devi, Sr. DR Date of hearing: 27.02.2023 Date of pronouncement: 28.02.2023 O R D E R Per: George George

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

TDS) Bank Ltd. 3rd floor, Aayakar Bhavan (now Kerala State Co-op Bank Ltd.) North Bolck, Mananchira Kalpetta North Kozhikode 673001 Wayanad Dist. 673122 PAN – AAAAW0146N (Appellant) (Respondent) Assessee by: Shri Joseph Markose, Sr. Advocate Revenue by: Smt. J.M. Jammuna Devi, Sr. DR Date of hearing: 27.02.2023 Date of pronouncement: 28.02.2023 O R D E R Per: George George

USHA JOHNSON,KOLLAM vs. ITO, KOLLAM

In the result, the appeals of the assessee are dismissed

Bench: Shri George George K., Jm

TDS was deducted by IOCL and BPCL u/s. 194C of the I.T. Act. Further, the Assessing Officer noticed that the assessee has not included any income from hiring of vehicles in the profit and loss account. After examination of the work order/contract note issued by IOCL to assessee, the Assessing Officer was of the view that the assessee was engaged

USHA JOHNSON,KOLLAM vs. ITO, KOLLAM

In the result, the appeals of the assessee are dismissed

Bench: Shri George George K., Jm

TDS was deducted by IOCL and BPCL u/s. 194C of the I.T. Act. Further, the Assessing Officer noticed that the assessee has not included any income from hiring of vehicles in the profit and loss account. After examination of the work order/contract note issued by IOCL to assessee, the Assessing Officer was of the view that the assessee was engaged

USHA JOHNSON,KOLLAM vs. ITO, KOLLAM

In the result, the appeals of the assessee are dismissed

Bench: Shri George George K., Jm

TDS was deducted by IOCL and BPCL u/s. 194C of the I.T. Act. Further, the Assessing Officer noticed that the assessee has not included any income from hiring of vehicles in the profit and loss account. After examination of the work order/contract note issued by IOCL to assessee, the Assessing Officer was of the view that the assessee was engaged

NEW KABLE POINT,THRISSUR vs. ITO, WARD-2(1), THRISSUR

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

65,285/ being the contribution of PF from employees not paid before the due date for paying the PF under section 36 of the Income Tax Act .Though a petition for rectification was filed before the CPC,CPC had directed the appellant firm to raise this contention before the assessing authority at the time of scrutiny .The learned CIT (Appeals

SRI.ABDUL KAREEM,ERNAKULAM vs. THE ITO, ALUVA

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

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

TDS of Rs.88,29,502 as refund. The assessment was taken up for scrutiny by issuance of notice u/s 143(2) of the I.T.Act and the assessment u/s 143(3) of the I.T.Act was completed vide order dated 11.11.2016 on a total income of Rs.4,16,014. 4. Subsequently the CIT by invoking his revisionary powers issued notice

THE ITO (TDS), KOTTAYAM vs. MAHATMA GANDHI UNIVERSITY, KOTTAYAM

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

65,182/-. 3. The learned Commissioner of Income Tax (Appeals) erred in holding that university employees were to be considered as government employees and were therefore eligible for exemptions under sections 10(10)(i), 10(10A)(i) and 10(AA)(i). 4. The learned Commissioner of Income Tax (Appeals) overlooked that employees of a university are not holders of civil

THE ITO (TDS), KOTTAYAM vs. MAHATMA GANDHI UNIVERSITY, KOTTAYAM

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

65,182/-. 3. The learned Commissioner of Income Tax (Appeals) erred in holding that university employees were to be considered as government employees and were therefore eligible for exemptions under sections 10(10)(i), 10(10A)(i) and 10(AA)(i). 4. The learned Commissioner of Income Tax (Appeals) overlooked that employees of a university are not holders of civil

ITO, TDS, PALAKKAD, PALAKKAD vs. DISTRICT LOTTERY OFFICER PALAKKAD, PALAKKAD

In the result, both the captioned appeals of the revenue are allowed statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

TDS on winnings from lotteries or games). As a result, the Assessing Officer finalized proceedings under Sections 201(1) and 201(1A) of the Act on 08.05.2020, treating the assessee as an assessee-in-default and raising a demand of Rs.2,32,65

ITO, TDS, PALAKKAD, PALAKKAD vs. DISTRICT LOTTERY OFFICER PALAKKAD, PALAKKAD

In the result, both the captioned appeals of the revenue are allowed statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

TDS on winnings from lotteries or games). As a result, the Assessing Officer finalized proceedings under Sections 201(1) and 201(1A) of the Act on 08.05.2020, treating the assessee as an assessee-in-default and raising a demand of Rs.2,32,65

M/S.TRANS MARINE CORPORATION,KOCHI vs. THE ITO, WD-2(5) NON- CORPORATE, KOCHI

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year:2012-13

section 144 of the Income tax. The Assessing Officer estimated the income of the assessee comparing the gross profit ratio of the assessee itself for the A Y 2011-12 by making addition on G.P. For arriving at the 3 I.T.A. No.520/ Coch/2019 correct figure of GP addition, the assessee's gross profit ratio of the itself for the previous