M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

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

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

section 153A (r/w s. 153C) r/w ss. 144 and 254 of the Income Tax Act, 1961 (the Act), dated 31.07.2014, for four years, being Assessment Years (AYs.) 2005-06, 2007-08 to 2009-190, of even date, i.e., 31/7/2014, by the Commissioner of Income Tax (Appeals)–3, Kochi (CITA), vide a common order dated 20.06.2022. 2. The appeals are delayed

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

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

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

section 153A (r/w s. 153C) r/w ss. 144 and 254 of the Income Tax Act, 1961 (the Act), dated 31.07.2014, for four years, being Assessment Years (AYs.) 2005-06, 2007-08 to 2009-190, of even date, i.e., 31/7/2014, by the Commissioner of Income Tax (Appeals)–3, Kochi (CITA), vide a common order dated 20.06.2022. 2. The appeals are delayed

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

1. The search having been conducted on 27.03.2015, the\nAssessing Officer has erred in law and facts in completing the\nassessment under section 153C of the Income Tax Act, 1961\nfor Assessment Year 2015-16 as section 153C permits\nassessments under this section only for six assessment years\nimmediately preceding the assessment year relevant to the\nprevious year in which

MR. ANIL,ERNAKULAM vs. ITO NON CORP WARD-1(1), KOCHI

In the result, the appeals of the assessee bearing ITA Nos 614 &

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

1) of the Act. The return was filed in response to notice U/s 148 of the Act. The assessment was completed with addition of Rs.1,50,92,230/- as unexplained cash credit. Being aggrieved, the assessee challenged the impugned assessment order before the Ld. CIT(A). However, the appeal was filed with a delay of 254 days

MR. ANIL,ERNAKULAM vs. ITO, NON CORP WARD-1(10, KOCHI

In the result, the appeals of the assessee bearing ITA Nos 614 &

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

1) of the Act. The return was filed in response to notice U/s 148 of the Act. The assessment was completed with addition of Rs.1,50,92,230/- as unexplained cash credit. Being aggrieved, the assessee challenged the impugned assessment order before the Ld. CIT(A). However, the appeal was filed with a delay of 254 days

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

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

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

Delay condoned. 4. The brief facts are that the assessee is an individual and had filed his return of income on 30.11.2014, declaring total income at Rs.1,75,34,220/-. The assessee’s case was selected for scrutiny and notice u/s. 143(2) and 142(1) of the Act were duly issued and served upon by the assessee

ARYAND SERVICE CO-OPRERATIVE BANK LTD,ARYAND vs. I.T.O, WARD-2(3), KAWDIAR

In the result, the appeal is dismissed and decided as above

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

1), dated 12.08.2022, in proceedings u/s.147 r.w.s. 254 of the Income Tax Act, 1961 (in short “the Act”). 2 ITA.No.597 & SA.No.124/COCH./2024 Heard both the parties. Case files perused. 2. Delay of 622 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji

SUD CHEMIE INDIA PRIVATE LIMITED,ALUVA vs. DCIT, CORPORATE CIRCLE 2(1), ERNAKULAM

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

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

condone the delay of 21 days and proceed to dispose of the same on merits. 3. The grounds raised read as follows: “1. The order passed by the learned Commissioner of Appeals (CIT-A), NFAC to the extent appealed against is against law, equity and justice. 2. The Learned CIT -A grossly erred in partially confirming the disallowance u/s.14A, r.w.r