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

section 139(1) of the Income Tax Act, 1961 (the Act) was filed by the assessee. The AO conducted survey operations u/s. 133A of the Act, wherein certain incriminating material was stated to have been found. Accordingly, a notice u/s. 148 of the Act was issued on 01.04.2009. In response to the notice the appellant filed return of income

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

section 139(1) of the Income Tax Act, 1961 (the Act) was filed by the assessee. The AO conducted survey operations u/s. 133A of the Act, wherein certain incriminating material was stated to have been found. Accordingly, a notice u/s. 148 of the Act was issued on 01.04.2009. In response to the notice the appellant filed return of income

SERVICE CO-OPERATIVE BANK LIMITED R-83,ALUVA, ERNAKULAM vs. ITO WARD 2, ALUVA

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

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

90,708/-. While doing so, the AO disallowed the claim for deduction u/s. 80P by holding that it is a cooperative bank hit by section 80P(4) of the Act. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order dismissed the appeal exparte for non prosecution. 6. Being aggrieved, the appellant society

SERVICE CO-OPERATIVE BANK LTD R-83,ALUVA vs. ITO, WARD 2, ALUVA

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

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

90,708/-. While doing so, the AO disallowed the claim for deduction u/s. 80P by holding that it is a cooperative bank hit by section 80P(4) of the Act. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order dismissed the appeal exparte for non prosecution. 6. Being aggrieved, the appellant society

SERVICE CO-OPERATIVE BANK LTD R-83,ALUVA, ERNAKULAM vs. ITO, WARD 2, ALUVA

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

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

90,708/-. While doing so, the AO disallowed the claim for deduction u/s. 80P by holding that it is a cooperative bank hit by section 80P(4) of the Act. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide impugned order dismissed the appeal exparte for non prosecution. 6. Being aggrieved, the appellant society

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

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

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

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

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

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

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

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

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)

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 Nil claimed by the appellant. The appellant

CHERUVARAKONAM SERVICE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. I.T.O, WARD-2(1), TRIVANDRUM

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section(s) 68 & 69C addition(s) thereby involving varying sum(s), without dealing 2 ITA No. 579 & SA No. 78/Coch/2024 Cheruvarakonam Service Co-op. Bank Ltd. with the relevant factual matrix as contemplated u/s. 250(6) of the Act requiring him to frame points of determination followed by a detailed discussion thereupon. We further note that the Assessing Officer

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

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 270A(6)(a) of the Act. We accordingly delete all these penalties levied in assessee’s case. Necessary computation shall follow as per law. We clarify before parting that we have uphold only the quarterly NP estimation @ 2.4% and partly confirmed Rs. 90,00,000/- addition to the extent of Rs.50,00,000/- (supra) in AY 2017-18 only

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 270A(6)(a) of the Act. We accordingly delete all these penalties levied in assessee’s case. Necessary computation shall follow as per law. We clarify before parting that we have uphold only the quarterly NP estimation @ 2.4% and partly confirmed Rs. 90,00,000/- addition to the extent of Rs.50,00,000/- (supra) in AY 2017-18 only

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 270A(6)(a) of the Act. We accordingly delete all these penalties levied in assessee’s case. Necessary computation shall follow as per law. We clarify before parting that we have uphold only the quarterly NP estimation @ 2.4% and partly confirmed Rs. 90,00,000/- addition to the extent of Rs.50,00,000/- (supra) in AY 2017-18 only

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 270A(6)(a) of the Act. We accordingly delete all these penalties levied in assessee’s case. Necessary computation shall follow as per law. We clarify before parting that we have uphold only the quarterly NP estimation @ 2.4% and partly confirmed Rs. 90,00,000/- addition to the extent of Rs.50,00,000/- (supra) in AY 2017-18 only

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

section 270A(6)(a) of the Act. We accordingly delete all these penalties levied in assessee’s case. Necessary computation shall follow as per law. We clarify before parting that we have uphold only the quarterly NP estimation @ 2.4% and partly confirmed Rs. 90,00,000/- addition to the extent of Rs.50,00,000/- (supra) in AY 2017-18 only