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64 results for “TDS”+ Unexplained Moneyclear

Sorted by relevance

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Key Topics

Section 250115Section 409Section 698TDS7Addition to Income7Section 686Section 142(1)5Unexplained Cash Credit5Deduction5Disallowance

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R
Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250

Unexplained money u/s 69A" of the Income Tax Act, 1961. Similarly, the commission 9 A&B Associates income was also received from M/s IDEA Cellular Limited (Vodafone Idea Limited) only with whom the business was done. The data as per Form 26AS, clearly shows that the entire payments u/s 194H of the Act was from "M/s Vodafone Idea Limited" from

Showing 1–20 of 64 · Page 1 of 4

5
Section 1324
Section 153C4

SAMEER MOIDU,CALICUT vs. ITO,WARD 2(3), KOZHIKODE

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

ITA 1110/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Feb 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Sameer Moidu .......... Appellant Noor Mahal, Feroke, Kozhikode 673631 [Pan: Akkpm0266G] Vs. The Income Tax Officer .......... Respondent Ward - 2(3), Kozhikode

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

TDS. The AO presumed that the income which is subject to rental was received through cheque. Thus, only an amount of Rs. 7,02,756/- was considered as explained and the balance of Rs. 6,97,244/- was brought to tax. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order confirmed the action

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

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 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 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

VETTUVANTHODI ABDUL AZEEZ,KOZHIKODE vs. ACIT CIRCLE 2(1), KOZHIKODE

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

ITA 981/COCH/2022[2011-12]Status: DisposedITAT Cochin21 Oct 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.K.Rishal, AdvocateFor Respondent: Ms.Leena Lal, Sr.AR
Section 143(3)Section 40Section 68

unexplained cash credit introduced by the assessee to the tune of Rs.34,49,929 except the sum of Rs.8 lakhs received from his wife. It was submitted by the learned AR that the money was withdrawn by the wife of the assessee in cash, which was introduced as capital contribution by the assessee. The learned AR in support

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT< CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 521/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity

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

unexplained financial discrepancies. The additions made are solely based on the speculative performance report, which lacks any corroborative proof, such as invoices or identification of specific transactions. Furthermore, the AO did not establish a direct connection between the performance report and actual financial misreporting. 79.6 The ld. AR argues that despite written requests, the AO did not provide an opportunity