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63 results for “TDS”+ Unexplained Investmentclear

Sorted by relevance

Mumbai604Delhi450Chennai256Hyderabad179Bangalore178Kolkata148Jaipur116Ahmedabad115Indore66Cochin63Chandigarh51Raipur49Surat48Pune35Rajkot31Nagpur26Lucknow23Guwahati23Visakhapatnam21Cuttack19Agra16Amritsar15Jodhpur11Patna10Varanasi9Allahabad5Dehradun4Telangana3Jabalpur2Karnataka2Punjab & Haryana1Panaji1

Key Topics

Section 250114Section 6911Section 688Section 408Section 142(1)6Unexplained Cash Credit5Unexplained Investment5TDS5Addition to Income5Section 132

BHIMA JEWELLERS,SULTHAN BATHERY, WAYANAD vs. THE PR CIT, KOZHIKKODE, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 208/COCH/2018[2013-14]Status: DisposedITAT Cochin17 Aug 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.208/Coch/2018 Assessment Year : 2013-14 M/S. Bhima Jewellers, Vs. The Pr. Commissioner Of Income- 6/785 Ai, Tax, Kozhikode. Mysore Road, Chungum Junction, Sulthan Bathery, Wayanad-673 592. [Pan: Aakfb 9817C] (Assessee-Appellant) (Revenue-Respondent) Revenue By Shri Dhanaraj A. Sr. Dr Assessee By Shri R. Krishnan, Ca Date Of Hearing 05/07/2018 Date Of Pronouncement 20/08/2018

Section 115BSection 14Section 143(3)Section 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

Showing 1–20 of 63 · Page 1 of 4

4
Section 153C4
Section 194C4

TDS) in ITA Nos. 4010&4011/Mum/2014 dated 19/02/2016 (ITAT, Mumbai Benches) iv) Lakshya Seth vs. ITO in ITA No. 218/Del/2015 dated 07/10/2015 (ITAT, Delhi Benches) 4 v) Akr Poly Industries vs. Department of Income Tax in ITA No.1042/Mds/2012 dated 29/01/2013 (ITAT, Chennai Benches) 5. On the other hand, the Ld. DR relied on the judgment on the Kerala High Court

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 221/COCH/2023[2006-07]Status: DisposedITAT Cochin06 Aug 2024AY 2006-07

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

unexplained investment u/s 69 without appreciating the fact that the appellant is engaged in growing and sale of herbal plants and that the income derived is agricultural income which shall not include total by virtue of section 10(1). He ought to have appreciated that this claim was made in the return filed on 31/12/2010; this position was found

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 220/COCH/2023[2005-06]Status: DisposedITAT Cochin06 Aug 2024AY 2005-06

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

unexplained investment u/s 69 without appreciating the fact that the appellant is engaged in growing and sale of herbal plants and that the income derived is agricultural income which shall not include total by virtue of section 10(1). He ought to have appreciated that this claim was made in the return filed on 31/12/2010; this position was found

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 222/COCH/2023[2007-08]Status: DisposedITAT Cochin06 Aug 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

unexplained investment u/s 69 without appreciating the fact that the appellant is engaged in growing and sale of herbal plants and that the income derived is agricultural income which shall not include total by virtue of section 10(1). He ought to have appreciated that this claim was made in the return filed on 31/12/2010; this position was found

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 223/COCH/2023[2008-09]Status: DisposedITAT Cochin06 Aug 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

unexplained investment u/s 69 without appreciating the fact that the appellant is engaged in growing and sale of herbal plants and that the income derived is agricultural income which shall not include total by virtue of section 10(1). He ought to have appreciated that this claim was made in the return filed on 31/12/2010; this position was found

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

In the result, appeal of the assessee is hereby dismissed

ITA 389/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

In the result, appeal of the assessee is hereby dismissed

ITA 449/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given