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64 results for “bogus purchases”+ Section 13(1)(e)clear

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Mumbai3,353Delhi1,595Kolkata550Chennai468Ahmedabad357Jaipur318Bangalore310Surat291Indore175Chandigarh167Hyderabad123Karnataka120Rajkot93Pune93Raipur87Nagpur85Visakhapatnam71Cochin64Lucknow61Cuttack50Guwahati49Calcutta41Jodhpur37Allahabad35Agra30Amritsar28Patna22Ranchi20Telangana12Jabalpur8Varanasi7SC6Dehradun6Gauhati2Panaji2Orissa2ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 250115Section 80I12Addition to Income7Section 801B6Section 69C3Bogus Purchases3Disallowance3Section 1322Section 153A2

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

In the result, appeals of the assessee are allowed and the appeals of the

ITA 36/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

E R PerCHANDRA POOJARI, AM: These cross appeals filed by the assessee and the revenue are directed against the common order of the CIT(A)-III, Kochi dated 17/10/2018 and pertain to assessment years 2009-10 to 2014-15. I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 2. The assessee has raised the following common grounds of appeals

THE ACIT, KOCHI vs. M/S.PRINCE ROLLER FLOUR MILLS P. LTD, PALAKKAD

In the result, appeals of the assessee are allowed and the appeals of the

ITA 21/COCH/2019[2009-10]Status: Disposed

Showing 1–20 of 64 · Page 1 of 4

Section 143(2)2
Section 692
Condonation of Delay2
ITAT Cochin
16 Dec 2019
AY 2009-10

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

Section 132Section 143(2)Section 153A

E R PerCHANDRA POOJARI, AM: These cross appeals filed by the assessee and the revenue are directed against the common order of the CIT(A)-III, Kochi dated 17/10/2018 and pertain to assessment years 2009-10 to 2014-15. I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 2. The assessee has raised the following common grounds of appeals

INDITRADE BUSINESS CONSULTANTS LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIRCLE 1(1), KOCHI

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

ITA 655/COCH/2024[2018-19]Status: DisposedITAT Cochin28 Mar 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanthan, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 250Section 69C

e-filing account, the assessee came to know about the impugned order passed on 31/03/2024, and thereafter, the necessary steps were taken for filing the present appeal. Accordingly, the assessee prayed for the condonation of the delay in filing the present appeal. Having considered the submissions of the assessee in its application seeking condonation of delay

SRI.C.SHAJI,TRIVANDRUM vs. THE ITO, WARD-2(1), TRIVNDRUM

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

ITA 505/COCH/2017[2013-14]Status: DisposedITAT Cochin20 Sept 2019AY 2013-14

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

For Appellant: Dr.Pradeep K.P., AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR

1) Poduval Legal Advocates Thiruvananthapuram. Golden Jubilee Chambers High Court Road Kochi – 31. TAN : AFCPC2031A. (Appellant) (Respondent) Appellant by : Dr.Pradeep K.P., Advocate Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 20.09.2019 Date of Hearing : 28.08.2019 O R D E R Per Chandra Poojari, AM : This appeal by the assessee is directed against the order of the CIT(A) dated

SRI.NAVAS M.MEERAN,ADIMALY vs. THE DCIT, ERNAKULAM, ERNAKULAM

In the result, the appeals of the assessee are partly allowed for statistical

ITA 326/COCH/2017[2006-07]Status: DisposedITAT Cochin01 Mar 2019AY 2006-07

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

Section 69Section 801BSection 80I

E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee are directed against separate orders of the CIT(A)-I, Kochi and pertain to the assessment years 2005-06 and 2006-07. 2. The assessee raised the following grounds of appeal: 1. The learned Commissioner (Appeals) erred in sustaining the disallowance made by the Assessing Officer in respect

SRI.NAVA M.MEERAN,ADIMALY vs. THE ACIT, ERNAKULAM, ERNAKULAM

In the result, the appeals of the assessee are partly allowed for statistical

ITA 325/COCH/2017[2005-06]Status: DisposedITAT Cochin01 Mar 2019AY 2005-06

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

Section 69Section 801BSection 80I

E R Per CHANDRA POOJARI, AM: These appeals filed by the assessee are directed against separate orders of the CIT(A)-I, Kochi and pertain to the assessment years 2005-06 and 2006-07. 2. The assessee raised the following grounds of appeal: 1. The learned Commissioner (Appeals) erred in sustaining the disallowance made by the Assessing Officer in respect

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

In the result, appeal of the assessee is hereby dismissed

ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above

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

e have been signed in all pages, filed together with detailed argument note, needs no separate authentication for acceptance and also that the absence of separate authentication if any , do not make the register documents and confirmation filed invalid and not suitable for consideration during appeal proceeding. . ITA No.404 & others/Coch/2024 Page 6 of 165 Without prejudice to the above