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60 results for “bogus purchases”+ Section 41clear

Sorted by relevance

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Key Topics

Section 250114Addition to Income3Section 1322Section 153A2Section 143(2)2

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

41,977/- AY 2014-15 1,08,37,719/- Hence, it was submitted by the Ld. AR that as per the reasons stated above, the assessments of the above income in the respective assessment years were found without basis and accordingly, the additions may be cancelled. I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019

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 60 · Page 1 of 3

ITAT Cochin
16 Dec 2019
AY 2009-10

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

Section 132Section 143(2)Section 153A

41,977/- AY 2014-15 1,08,37,719/- Hence, it was submitted by the Ld. AR that as per the reasons stated above, the assessments of the above income in the respective assessment years were found without basis and accordingly, the additions may be cancelled. I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019

GARUDA MARKETING ASSOCIATES,THRISSUR vs. THE ITO WARD 2(2), THRISSUR

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

ITA 211/COCH/2023[2014-15]Status: DisposedITAT Cochin13 Feb 2024AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Sri. Narayanan P Potty, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. DR
Section 143(3)Section 28Section 41(1)

section 143(3) of the Income Tax Act, 1961 (the Act) dated 23.11.2016 for Assessment Year (AY) 2014-15. 2. The brief facts of the case are that the assessee-firm’s, a wholesale dealer in food products, etc., balance sheet as at the end of the relevant year reflected sundry credits at Rs.34.73 lakhs comprising 14 creditors, which

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

In the result, appeal of the assessee is hereby dismissed

ITA 523/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue

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

41. The next issue raised by the assessee in its appeal is that the learned CIT(A) erred in confirming the addition made on account of foreign investment. 41.1 At the outset, we note that the issue raised by the assessee in the captioned ground of appeal for A.Ys. 2017-18, 2018-19 & 2020-21 is identical to the issue