Search: condonation of delay

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Section 143(3)7 Section 43B6 Section 80P5 Section 10B5 Section 139(1)5 Section 404 Section 40A(3)4 Addition to Income4 Disallowance

P V MERCY,THRISSUR vs. ITO, W-1, GURUVAYOOR

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

ITA 824/COCH/2023[2013-2014]Status: DisposedITAT Cochin04 Feb 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2013-14 P.V. Mercy .......... Appellant Aiswarya Traders, Nhamangad P.O. Vylathur, Thrissur 680307 [Pan: Acwpv0753D] Vs. The Income Tax Officer .......... Respondent Ward - 1, Guruvayur Appellant By: Ms. Tesin Mathew, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 23.01.2025 Date Of Pronouncement: 04.02.2025

For Appellant: Ms. Tesin Mathew, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 40A(3)

Section 40A(3) particularly when he admitted and accepted various cash payments and receipts out of business expediency made between the appellant and the sister concern, M/s Vellara Communications. 3 P.V. Mercy v] The learned assessing officer erred in adding back Rs 491877 (166026+325851) to business income as unconfirmed creditors without having any material on hand as evidence against

P V MERCY,THRISSUR vs. ITO, W-1, GURUVAYOOR

P V MERCY,THRISSUR vs. ITO, W-1, GURUVAYOOR

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

SHEEJAMOL SAINABABEEVI ALIYARUKUNJU,TRIVANDRUM vs. THE INCOME TAX OFFICER, WARD 1(3), TRIVANDRUM

THE BANK EMPLOYEES COOPERATIVE CREDIT SOCIETY,KOZHIKODE vs. ITO, WARD 1(3), KOZHIKODE

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

KERALA TRANSPORT DEVELOPMENT FINANCE CORPORATION LIMITED ,THIRUVANANTHAPURAM vs. ACIT,CIRCLE 1(1), THIRUVANANTHAPURAM

M/S KANAKA POLYPACK PRIVATE LIMITED,ALUVA vs. ACIT CORPORATE CIRCLE 1(1), KOCHI