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59 results for “condonation of delay”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai518Kolkata405Pune305Chennai237Ahmedabad177Delhi158Hyderabad142Chandigarh112Jaipur85Bangalore77Raipur73Surat65Cochin59Visakhapatnam55Cuttack53Amritsar49Calcutta39Nagpur34Rajkot32Indore24Lucknow23Guwahati18Patna15SC14Varanasi10Allahabad8Karnataka7Jodhpur6Dehradun5Telangana4Panaji3Agra2Jabalpur2Ranchi2Rajasthan1A.K. SIKRI ROHINTON FALI NARIMAN1Himachal Pradesh1Andhra Pradesh1

Key Topics

Section 26355Condonation of Delay36Section 143(3)31TDS25Section 201(1)24Section 13122Section 142A11Section 271(1)(c)10Limitation/Time-bar

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv
Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, or sub-section (1) [or sub-section (3)] of section 74,[or sub-section (3) of section 74A], he may furnish, within the time allowed under sub-section (1)[***], a return of loss in the prescribed form and verified in the prescribed manner

Showing 1–20 of 59 · Page 1 of 3

8
Section 72A6
Section 36(1)(va)6
Disallowance6

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

loss of Rs. 3,36,17,037/- carried forward from previous years. 6. The Hon'ble jurisdictional High Court in the case of M/s. 3 M/s. Extraweave Pvt. Ltd. Patspin India Limited (245 CTR 97 (Ker.) has held that the business profit is to be computed necessarily after setting off unabsorbed depreciation carried forward from previous years. For these

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 108/COCH/2019[2011-12]Status: DisposedITAT Cochin20 May 2019AY 2011-12

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

Section 249(3)

delay was only for a very short period and the assessee was not going to gain anything from it. 4.2 It is to be noted that the landmark decision on the issue of condonation by the Apex Court in the case of Collector Land Acquisition vs. Mst. Katigi (167 ITR 471) wherein the Apex Court has given guidelines that courts

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 109/COCH/2019[2012-13]Status: DisposedITAT Cochin20 May 2019AY 2012-13

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

Section 249(3)

delay was only for a very short period and the assessee was not going to gain anything from it. 4.2 It is to be noted that the landmark decision on the issue of condonation by the Apex Court in the case of Collector Land Acquisition vs. Mst. Katigi (167 ITR 471) wherein the Apex Court has given guidelines that courts

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 107/COCH/2019[2010-11]Status: DisposedITAT Cochin20 May 2019AY 2010-11

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

Section 249(3)

delay was only for a very short period and the assessee was not going to gain anything from it. 4.2 It is to be noted that the landmark decision on the issue of condonation by the Apex Court in the case of Collector Land Acquisition vs. Mst. Katigi (167 ITR 471) wherein the Apex Court has given guidelines that courts

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT(, TRIVANDRUM

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

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

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

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

SHASTHA ENTERPRISES,KOLLAM vs. ITO, WARD 3, KOLLAM

The appeal is dismissed

ITA 304/COCH/2025[2019-2020]Status: DisposedITAT Cochin13 Jun 2025AY 2019-2020

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Sabu, CA
Section 139(1)Section 143(1)Section 36(1)(va)

condone the delay in filing the appeals and proceed to dispose of the matters on merits. 5. The assessee filed its return of income for A.Y. 2019–20. The intimation under Section 143(1) of the Act was issued by the CPC, Bengaluru on 22.02.2020, wherein the employees’ contribution to PF and ESI amounting to Rs.19,02,852 was disallowed

JAGS IMPEX,VENNALA vs. ITO, WARD-2(1), RANGE-2, KOCHI

In the result, appeal filed by the assessee is dismissed

ITA 434/COCH/2025[2009-10]Status: DisposedITAT Cochin31 Jul 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2012-13 Jags Impex, Cc/1806 B, .......... Appellant Arakkakadav Road, Thaikkavu Junction, Vennala P.O. – 682 028 [Pan: Aaefj 8325 K] Vs. Ito, Ward-2(1), .......... Respondent Range-2, Kochi

For Appellant: Smt. Divya Ravindran, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR
Section 139(1)Section 143(3)

delay in filing this appeal is hereby condoned. However, I do not find any merit in the grounds of appeal raised by the assessee as there is no order determining the loss for the A.Y. 2008-09. Accordingly, the AO had rightly denied the set off of carry-forward

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. DCIT, PATHANAMTHITTA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 186/COCH/2019[2000-01]Status: DisposedITAT Cochin14 Feb 2020AY 2000-01

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

carrying out the regular work. (viii) The Honorable High Court of Kerala through its' order dated 20th March 2018 in W.P. ( C ) No. 17019 of 2014 allowed one Shri. George Thomas Alias Tony, son of Mohan K Varkey to acquire the property of the Company. A copy of the order is annexed and this order clearly demonstrates the difficulties faced

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. THE ACIT CIR-1, THIRUVALLA , THIRUVALLA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 189/COCH/2019[2003-04]Status: DisposedITAT Cochin14 Feb 2020AY 2003-04

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

carrying out the regular work. (viii) The Honorable High Court of Kerala through its' order dated 20th March 2018 in W.P. ( C ) No. 17019 of 2014 allowed one Shri. George Thomas Alias Tony, son of Mohan K Varkey to acquire the property of the Company. A copy of the order is annexed and this order clearly demonstrates the difficulties faced