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Section 153A9 Section 54F8 Section 1474 Section 1484 Section 143(3)4 Section 69A4 Section 115B4 Section 133A2 Survey u/s 133A2 Limitation/Time-bar

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

ITA 428/COCH/2015[2012-13]Status: DisposedITAT Cochin21 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Acit, Circle-1, Non-Corporate .......... Appellant Iind Floor, C.R. Building, I.S. Press Road Ernakulam 682018 Vs. Pvr Tourist Home .......... Respondent Palarivattom, Kochi 682025 [Pan: Aadfp3442Q] Appellant By: Shri Suresh Sivanandan, Cit-Dr Respondent By: Shri Mohan Pulickal, Advocate Date Of Hearing: 10.03.2025 Date Of Pronouncement: 21.03.2025

For Appellant: Shri Suresh Sivanandan, CIT-DRFor Respondent: Shri Mohan Pulickal, Advocate

Section 143(3)Section 45(4)Section 48Section 50Section 50(1)Section 50A

Assessing Officer or the Commissioner of Income Tax (appeals) nor considered by them? (ii) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the transfer of the depreciable capital assets attracted capital gains tax under Sec.45(4) of the Act, in the absence of distribution of any capital

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

ANNAMMA RAJIVE,KOLLAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL, KOLLAM

GOOD HOMES PVT LTD,KOCHI vs. DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), KOCHI

AJIT ASSOCIATES PRIVATE LIMITED,ERNAKULAM vs. JCIT, CORPORATE RANGE - 1, KOCHI

RAPHAEL JOHN (DECEASED),THRISSUR vs. ITO, WARD-2(3), THRISSUR

SRI SRAVAN KUMAR NEELA,NALGONDA vs. ACIT CENTRAL CIRCLE 1, KOZHIKODE

SRI UMA MAHESHWARA RAO CHINNI,GUNTUR vs. ASST COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, KOZHIKODE