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74 results for “capital gains”+ Section 153A(1)(b)clear

Sorted by relevance

Mumbai425Delhi354Jaipur197Chennai162Hyderabad156Bangalore124Ahmedabad98Cochin74Nagpur59Chandigarh44Guwahati30Pune30Indore22Lucknow19Visakhapatnam16Ranchi15Rajkot13Dehradun13Kolkata12Jodhpur11Raipur9Cuttack8Surat8Patna5Amritsar4Jabalpur3Allahabad2

Key Topics

Section 250114Section 153A35Section 143(3)22Section 13214Section 143(2)14Section 139(4)7Section 143(1)7Section 132(4)7Search & Seizure3

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 208/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

153A for the assessment years 2003-04 to 2008- 09 and under Section 143(3) for the assessment year 2009-10 4 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments in consequence to search were

Showing 1–20 of 74 · Page 1 of 4

Penalty2
Addition to Income2

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 209/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

153A for the assessment years 2003-04 to 2008- 09 and under Section 143(3) for the assessment year 2009-10 4 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments in consequence to search were

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 212/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

153A for the assessment years 2003-04 to 2008- 09 and under Section 143(3) for the assessment year 2009-10 4 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments in consequence to search were

MRS.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 207/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

153A for the assessment years 2003-04 to 2008- 09 and under Section 143(3) for the assessment year 2009-10 4 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments in consequence to search were

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 211/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

153A for the assessment years 2003-04 to 2008- 09 and under Section 143(3) for the assessment year 2009-10 4 ITA Nos.207/Coch/2019 & Ors. Reena Jose & Ors. in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments in consequence to search were

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash