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69 results for “TDS”+ Section 92clear

Sorted by relevance

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Key Topics

Section 250114Section 153C40Section 234E18Section 15316Section 200A15Section 1328Addition to Income8Search & Seizure8Undisclosed Income8Limitation/Time-bar

MOHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX CENTRE CIRCLE-2, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 25/COCH/2025[2016-17]Status: DisposedITAT Cochin27 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

92,990/-. Subsequently, during the course of search and seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return

MOHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2, KOZHIKODE, KOZHIKODE

Showing 1–20 of 69 · Page 1 of 4

8
TDS4
Section 201(1)2

In the result, all the appeals filed by the assessee stand partly allowed

ITA 24/COCH/2025[2015-16]Status: DisposedITAT Cochin27 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

92,990/-. Subsequently, during the course of search and seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return

MUHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 23/COCH/2025[2014-15]Status: DisposedITAT Cochin27 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

92,990/-. Subsequently, during the course of search and seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return

MUHAMMADALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX , KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 14/COCH/2025[2013-14]Status: DisposedITAT Cochin27 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

92,990/-. Subsequently, during the course of search and seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return

MOHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-2, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 26/COCH/2025[2017-18]Status: DisposedITAT Cochin27 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

92,990/-. Subsequently, during the course of search and seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return

MUHAMMAD ALI,KOZHIKODE vs. ASST. COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-2, KOZHIKODE

In the result, all the appeals filed by the assessee stand partly allowed

ITA 27/COCH/2025[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Am

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 132Section 153Section 153C

92,990/-. Subsequently, during the course of search and seizure proceedings under the provisions of section 132 of the Income Tax Act, 1961 (the Act) in the case of Malabar Group of concerns, the AO of the said group recorded satisfaction that the assessee received undisclosed income from the said Malabar group of companies in the form of return

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)

TDS by the assessee. However, the CIT(A) has though admitted that the claim of the assessee needs factual examination, concluded the assessment without examining the facts of the case and rejected the appeal of the assessee. The learned DR relied on the order of the CIT(A). 5. We heard the rival submissions and perused the material on record

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

ITA 218/COCH/2021[2015-16]Status: DisposedITAT Cochin30 Jun 2022AY 2015-16

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

For Appellant: Sri.Anand Kumar V.K., AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

92,360 3. 2015-2016 Q2-26Q 68,100 4. Aggrieved by the orders of the Assessing Officer, the assessee filed appeals before the first appellate authority. The CIT(A) confirmed the A.O.’s orders for levying fees u/s 234E of the I.T.Act. The CIT(A) relied on the judgment of the Hon’ble Kerala High Court in the case

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

ITA 196/COCH/2021[2014-15]Status: DisposedITAT Cochin30 Jun 2022AY 2014-15

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

For Appellant: Sri.Anand Kumar V.K., AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

92,360 3. 2015-2016 Q2-26Q 68,100 4. Aggrieved by the orders of the Assessing Officer, the assessee filed appeals before the first appellate authority. The CIT(A) confirmed the A.O.’s orders for levying fees u/s 234E of the I.T.Act. The CIT(A) relied on the judgment of the Hon’ble Kerala High Court in the case

CORPORATION ENGINEER LSGD ,CALICUT vs. ITO, KOZHIKKODE

In the result, the appeals filed by the assessee are allowed

ITA 219/COCH/2021[2015-16]Status: DisposedITAT Cochin30 Jun 2022AY 2015-16

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

For Appellant: Sri.Anand Kumar V.K., AdvocateFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

92,360 3. 2015-2016 Q2-26Q 68,100 4. Aggrieved by the orders of the Assessing Officer, the assessee filed appeals before the first appellate authority. The CIT(A) confirmed the A.O.’s orders for levying fees u/s 234E of the I.T.Act. The CIT(A) relied on the judgment of the Hon’ble Kerala High Court in the case

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/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

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

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

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 SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

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

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

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

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

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

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

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

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

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

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

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

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

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

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

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