SONIYA DAVID LATHIKA,THIRUVANANTHAPURAM vs. ITO WARD 2(3), TRIVANDRUM, THIRUVANANTHAPURAM

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

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm Soniya David Lathika The Ito, Ward-2(3) S. S. Nivas, Vizhinjam, Aayakar Bhavan, Kowdiar, Vs. Mukkola, Venganoor, Trivandrum-4 Thiruvananthapuram, Kerala Pan/Gir No. Ajqpl 8228 A (Assessee) : (Respondent)

45 days in filing the physical documents. Delay condoned. 3. The assessee had filed the following grounds of appeal: 2 Soniya David Lathika vs. ITO 1. The order of the learned Assessing officer is against law, facts and circumstances of the case 2. The Officer erred in fixing long term capital gain at Rs 99,39,969 as against

NEW COCHIN REAL ESTATE DEVELOPERS,KOCHI vs. DCIT, CENTRAL CIRCLE 1, KOCHI

The appeal is dismissed both on the grounds of delay and latches and also as defective appeal

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

10,31,95,811/- being expenditure claimed on the following heads based on the confession made by the assessee vide letter dated 21.12.2010: - a) Boundary fixing and fencing Rs. 33,90,300 b) Bund expenses Rs. 76,64,315 c) Site development Rs. 24,06,900 d) Soil cost Rs.8,45,33,580 e) JCB & Truck expenses

NEW COCHIN REAL ESTATE DEVELOPERS,KOCHI vs. DCIT, CENTRAL CIRCLE 1, KOCHI

The appeal is dismissed both on the grounds of delay and latches and also as defective appeal

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

10,31,95,811/- being expenditure claimed on the following heads based on the confession made by the assessee vide letter dated 21.12.2010: - a) Boundary fixing and fencing Rs. 33,90,300 b) Bund expenses Rs. 76,64,315 c) Site development Rs. 24,06,900 d) Soil cost Rs.8,45,33,580 e) JCB & Truck expenses

THE PAVARATTY SERVICE CO OPERATIVE BANK LTD NO 3918,PAVARATTY vs. INCOME TAX OFFICER, GURUVAYUR

In the result, appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

condone the delay of 28 days and admit the appeal for adjudication on merits. 8. We have heard the rival submissions and perused the material on record. The issue in the present appeal relates to eligibility of the appellant cooperative society for deduction u/s. 80P(2)(a)(i) of the Act. The AO as well as learned CIT(A) denied

THE PAVARATTY SERVICE CO OPERATIVE BANK LTD NO 3918,PAVARATTY vs. INCOME TAX OFFICER, GURUVAYUR, THRISSUR

In the result, appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

condone the delay of 28 days and admit the appeal for adjudication on merits. 8. We have heard the rival submissions and perused the material on record. The issue in the present appeal relates to eligibility of the appellant cooperative society for deduction u/s. 80P(2)(a)(i) of the Act. The AO as well as learned CIT(A) denied

THE PAVARATTY SERVICE CO OPERATIVE BANK LTD NO 3918,PAVARATTY vs. INCOME TAX OFFICER, GURUVAYUR

In the result, appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

condone the delay of 28 days and admit the appeal for adjudication on merits. 8. We have heard the rival submissions and perused the material on record. The issue in the present appeal relates to eligibility of the appellant cooperative society for deduction u/s. 80P(2)(a)(i) of the Act. The AO as well as learned CIT(A) denied

THE PAVARATTY SERVICE CO OPERATIVE BANK LTD NO 3918,PAVARATTY vs. INCOME TAX OFFICER, GURUVAYUR, THRISSUR

In the result, appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

condone the delay of 28 days and admit the appeal for adjudication on merits. 8. We have heard the rival submissions and perused the material on record. The issue in the present appeal relates to eligibility of the appellant cooperative society for deduction u/s. 80P(2)(a)(i) of the Act. The AO as well as learned CIT(A) denied

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

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit

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

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit

KULASEKHARAPURAM SERVICE COOPERATIVE BANK LTD NO.995,KOLLAM vs. ITO, WARD-5, ALAPPUZHA

In the result, ITA No. 781/Coch/2024 is dismissed and ITA Nos

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

condoned either by the statutory authorities or by the courts. 13. It is in the backdrop of the aforesaid discussion that we must consider the findings of a Division Bench of this Court in The Chirakkal Service Co-operative Bank Ltd. [supra]. The findings therein, that appear to suggest that a claim for deduction under Section 80P can be entertained

KULASEKHARAPURAM SERVICE COPERATIVE BANK LTD NO.995,KOLLAM vs. ITO, KOLLAM

In the result, ITA No. 781/Coch/2024 is dismissed and ITA Nos

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

condoned either by the statutory authorities or by the courts. 13. It is in the backdrop of the aforesaid discussion that we must consider the findings of a Division Bench of this Court in The Chirakkal Service Co-operative Bank Ltd. [supra]. The findings therein, that appear to suggest that a claim for deduction under Section 80P can be entertained

KULASEKHARAPURAM SERVICE COOPERATIVE BANK LTD NO.995,KOLLAM vs. ITO, WARD-5, ALAPPUZHA

In the result, ITA No. 781/Coch/2024 is dismissed and ITA Nos

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

condoned either by the statutory authorities or by the courts. 13. It is in the backdrop of the aforesaid discussion that we must consider the findings of a Division Bench of this Court in The Chirakkal Service Co-operative Bank Ltd. [supra]. The findings therein, that appear to suggest that a claim for deduction under Section 80P can be entertained

P.K YOOSUF ,THRISSUR vs. THE JCIT RANGE 2 , THRISSUR

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year - 2017-2018 Shri P.K. Yoosuf, Thrissur – 680 703 Pan Afipy1654F C/O. M/S. Arikkat Vijayan Joint Commissioner Of Menon Associates, Vs. Income Tax, Range-2, Advocates, “Pratibha” Thrissur. North Railway Station Road, Ernakulam, Kochi-18. Kerala. (Appellant) (Respondent) Assessee By : Ms. Krishna K. Advocate Revenue By : Smt. V. Swarnalatha, Sr. Dr Date Of Hearing : 22.08.2024 Date Of Pronouncement : 07.11.2024 Order Per Bench : This Assessee’S Appeal, For The Assessment Year 2017-2018, Arise Against The Order Of The Learned Cit(A)- Nfac Vide Din & Order No.Itba/Nfac/S/250/2022- 23/1044931801(1) Dated 25.08.2022, In Proceedings U/S.271D Of The Income-Tax Act, 1961; In Short “The Act”.

Delay of 218 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice. 3. It emerges during the course of hearing

VALLAPUZHA SERVICE CO-OPERATIVE BANK,PALAKKAD vs. ITO, WARD-3, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10,358/- 3 ITA Nos.874-876 & SA Nos.218-220/Coch/2023 Vallapuzha SCB Limited. NON-AGRICULTURAL LOANS Ordinary Loan : Rs. 14,75,45,722/- Gold Loan : Rs. 60,41,14,076/- Total : Rs. 75,16,59,798/- Total Loans & Advances during the year : Rs. 83,14,70,156/- On further verification of the loan documents of the Bank, it is seen that the major

VALLAPUZHA SERVICE CO-OPERATIVE BANK,CHERUPULASSERY vs. ITO, WARD-3, PALAKKAD, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10,358/- 3 ITA Nos.874-876 & SA Nos.218-220/Coch/2023 Vallapuzha SCB Limited. NON-AGRICULTURAL LOANS Ordinary Loan : Rs. 14,75,45,722/- Gold Loan : Rs. 60,41,14,076/- Total : Rs. 75,16,59,798/- Total Loans & Advances during the year : Rs. 83,14,70,156/- On further verification of the loan documents of the Bank, it is seen that the major

VALLAPUZHA SERVICE CO-OPERATIVE BANK,CHERUPULASSERY vs. ITO,WARD-3, PALAKKAD

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

10,358/- 3 ITA Nos.874-876 & SA Nos.218-220/Coch/2023 Vallapuzha SCB Limited. NON-AGRICULTURAL LOANS Ordinary Loan : Rs. 14,75,45,722/- Gold Loan : Rs. 60,41,14,076/- Total : Rs. 75,16,59,798/- Total Loans & Advances during the year : Rs. 83,14,70,156/- On further verification of the loan documents of the Bank, it is seen that the major