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

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

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

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

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

166 CTR 527 > Rajasthan High Court in the case of CIT Vs Hotel Joshi (2000) 242 ITR 478; 3.6 It was submitted that the Assessing Officer had grossly erred in relying on the decision laid down in the case of Messrs Indira Hospital Research and Diagnostic Centre Vs ACIT (2012) 208 Taxman 12 (Karnataka). The ratio laid down

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

condone the delay of 60 days in filing the present appeal and proceed to examine the grounds raised in the present appeal. 2. The Revenue has raised following grounds of appeal : “1. The order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi in DIN and Order No. DIN ITBA/APLS/S/250/2024-25/1074993866(1) dated 25.03.2025 against assessment

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

condone the delay\nin filing the present appeal and proceeded to adjudicated the\nfollowing grounds of appeal raised by the Assessee:\n\"1.\n2.\n3.\nThis is an Appeal by the assessee against the assessment\norder passed u/s 143(3) by the Ld. AO on 21/12/2018 and\ndisallowed the deduction u/s 80 P. The appellant Avinissery\nService Co-operative Bank

KERALA STATE FINANCIAL ENTERPRISES LIMITED,THRISSUR vs. DCIT CIRCLE 1(1) & TPS, THRISSUR

In the result, the assessee’s appeal is dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Daskerala State Financial Dy. Cit, Circle - 1(1) & Tps Enterprises Ltd. Thrissur Bhadratha, Museum Road Vs. Chembukkavu - 680020 Thrissur [Pan:Aabct3817A] (Appellant) (Respondent)

section 143(3) of the Income Tax Act, 1961 (the Act) dated 29.12.2019 for Assessment Year (AY) 2017-18 by the Commissioner of Income Tax (Appeals), Income Tax Department [CITA], vide it’s order dated 16.3.2022. 2. The appeal, filed on 17.10.2022, is time barred by 79 days, which is explained per the accompanying affidavit dated 12.10.2022 by the Principal