BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

32 results for “depreciation”+ Cash Depositclear

Sorted by relevance

Mumbai904Delhi764Bangalore229Chennai171Kolkata159Jaipur148Ahmedabad144Hyderabad107Raipur87Chandigarh85Amritsar65Pune51Surat47Visakhapatnam35Indore34Cochin32Lucknow28Rajkot19Cuttack13Nagpur13Allahabad10Agra9Telangana8Guwahati7SC7Jodhpur6Karnataka6Ranchi5Patna4Panaji3Varanasi3Jabalpur2Dehradun2Calcutta2

Key Topics

Section 143(3)25Section 153A21Section 15418Section 143(2)16Section 25012Section 220(2)12Section 244A12Section 14810Addition to Income10Rectification u/s 154

QUADISIYYA HAJJ CELL,KOLLAM vs. THE INCOME TAX OFFICER, WARD 3, KOLLAM

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

ITA 578/COCH/2023[2017-18]Status: DisposedITAT Cochin28 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear: 2017-18 Quadisiyya Hajj Cell Quadisiyya Complex Thazhuthala Ito Vs. Mukathala Po Ward-3 Kollam 691 577 Kollam Pan No :Aaafq3277H Appellant Respondent

For Appellant: Shri R. Krishnan, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 142(1)Section 144Section 250Section 69A

cash deposited in the bank accounts amounting to Rs.3,35,25,792/-, the ld. CIT(A) concluded that the assessee failed to discharge the onus and therefore, he did not find any reason to interfere with the findings/observation of the AO made in the assessment order and accordingly addition of Rs.3,35,25,792/- made by AO was ITANo. 578/Coch/2023

Showing 1–20 of 32 · Page 1 of 2

8
Cash Deposit7
Disallowance7

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

deposits in both the accounts are from the receipts of cash from members pertains to loan repayments and payments or gas cylinder.’Thus to the extent of ₹ 99,73,924/- which comprises of providing credit facilities to its members is allowed under section 80P(2)(a)(i) of the Act. However for the rest of the ITA Nos.408 & 409/Coch/2024 Thrissur

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

deposits in both the accounts are from the receipts of cash from members pertains to loan repayments and payments or gas cylinder.’Thus to the extent of ₹ 99,73,924/- which comprises of providing credit facilities to its members is allowed under section 80P(2)(a)(i) of the Act. However for the rest of the ITA Nos.408 & 409/Coch/2024 Thrissur

PARACKAL KRISHNAKUTTY PRASAD,ERNAKULAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX , KOCHI-1 , KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 468/COCH/2022[2016-2017]Status: DisposedITAT Cochin16 Jun 2023AY 2016-2017

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

For Appellant: Sri.Kuriachan, CAFor Respondent: Sri.Prasanth V.K., CIT-DR
Section 142(1)Section 143(3)Section 263

cash deposit, and which in fact could not be inasmuch as the bank statements were called for, for the first time, only per the said notice. No further inquiry stands made by the AO thereafter nor does the assessment order reflect any such verification by him. The objection is valid in law. J.Issue #10: Non-inquiry of claim of interest

THE DCIT, CIRCLE-2(1), THRISSUR vs. SRI.K.P. JOHNY, THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 254/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

deposit to Rs.76.24 lakhs. Be that it as may, we confirm the impugned addition for Rs.70.50 lakhs. We decide accordingly. This decides Grounds 2 to 4 of the assessee’s appeal; Gd. 1 being general in nature warranting no adjudication. (also refer para 10.1) Page 3 ITANos. 206 & 254/Coch/2019 (AY: 2014-15) K.P. Johny vs. Asst. CIT 6. The assessee

SRI.K.P. JOHNY,THRISSUR vs. THE DCIT, CIRCLE-2(1), THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 206/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

deposit to Rs.76.24 lakhs. Be that it as may, we confirm the impugned addition for Rs.70.50 lakhs. We decide accordingly. This decides Grounds 2 to 4 of the assessee’s appeal; Gd. 1 being general in nature warranting no adjudication. (also refer para 10.1) Page 3 ITANos. 206 & 254/Coch/2019 (AY: 2014-15) K.P. Johny vs. Asst. CIT 6. The assessee

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 472/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

deposits. Hence the financial transactions carried out by Smt. Mercy Kurian and Sri Sunny Kutty Thomas cannot be clubbed in the cash flow statements of the appellant. Hence the appellant's grounds are rejected and the additions made by the Assessing Officer on account cash deficits found after such exclusion of financial transactions carried out by Smt. Mercy Kurian

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 50/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

deposits. Hence the financial transactions carried out by Smt. Mercy Kurian and Sri Sunny Kutty Thomas cannot be clubbed in the cash flow statements of the appellant. Hence the appellant's grounds are rejected and the additions made by the Assessing Officer on account cash deficits found after such exclusion of financial transactions carried out by Smt. Mercy Kurian

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 473/COCH/2022[ 2012-2013]Status: DisposedITAT Cochin29 Sept 2023

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

deposits. Hence the financial transactions carried out by Smt. Mercy Kurian and Sri Sunny Kutty Thomas cannot be clubbed in the cash flow statements of the appellant. Hence the appellant's grounds are rejected and the additions made by the Assessing Officer on account cash deficits found after such exclusion of financial transactions carried out by Smt. Mercy Kurian

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 47/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

deposits. Hence the financial transactions carried out by Smt. Mercy Kurian and Sri Sunny Kutty Thomas cannot be clubbed in the cash flow statements of the appellant. Hence the appellant's grounds are rejected and the additions made by the Assessing Officer on account cash deficits found after such exclusion of financial transactions carried out by Smt. Mercy Kurian

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 474/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

deposits. Hence the financial transactions carried out by Smt. Mercy Kurian and Sri Sunny Kutty Thomas cannot be clubbed in the cash flow statements of the appellant. Hence the appellant's grounds are rejected and the additions made by the Assessing Officer on account cash deficits found after such exclusion of financial transactions carried out by Smt. Mercy Kurian

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 49/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Sept 2023AY 2013-2014

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

deposits. Hence the financial transactions carried out by Smt. Mercy Kurian and Sri Sunny Kutty Thomas cannot be clubbed in the cash flow statements of the appellant. Hence the appellant's grounds are rejected and the additions made by the Assessing Officer on account cash deficits found after such exclusion of financial transactions carried out by Smt. Mercy Kurian

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 48/COCH/2022[2012-2013]Status: DisposedITAT Cochin29 Sept 2023AY 2012-2013

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

deposits. Hence the financial transactions carried out by Smt. Mercy Kurian and Sri Sunny Kutty Thomas cannot be clubbed in the cash flow statements of the appellant. Hence the appellant's grounds are rejected and the additions made by the Assessing Officer on account cash deficits found after such exclusion of financial transactions carried out by Smt. Mercy Kurian

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

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

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

deposits, as apparent from Table A above, and which also puts the cash profit, i.e., prior to depreciation, in perspective

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

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

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

deposits, as apparent from Table A above, and which also puts the cash profit, i.e., prior to depreciation, in perspective

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

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

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

deposits, as apparent from Table A above, and which also puts the cash profit, i.e., prior to depreciation, in perspective

GOOD SHEPHERED CENTRAL SCHOOL TRUST,THRISSUR vs. ITO, EXEMPTION WARD, THRISSUR

In the result, the appeals filed by the assessee stand allowed

ITA 327/COCH/2025[2015-16]Status: DisposedITAT Cochin23 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri C.J. Romid, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12ASection 139(1)Section 143(3)Section 148

cash deposit of Rs. 44,88,000/- in current account maintained with South Indian Bank Ltd. and Rs. 19,68,000/- in the account maintained with Catholic Syrian Bank Ltd., formed an opinion that income escaped assessment to tax. Therefore, proceedings u/s. 148 were initiated. Accordingly, a notice u/s. 148 of the Act was issued. In reply to the notice

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -2, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 372/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

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

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

cash deposits in the bank account during demonetisation period, formed an opinion that income escaped assessment to tax. Accordingly, notice u/s. 143(1) of the Act was issued calling upon the appellant to file return of income. The appellant had not complied with the notice u/s. 142(1) of the Act. In the circumstances, the AO proceeded to hold that

THE AROOR CENTRAL SERVICE CO-OPERATIVE BANK LIMITED,ALAPPUZHA vs. ITO, WARD -5, ALAPPUZHA

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 371/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

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

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

cash deposits in the bank account during demonetisation period, formed an opinion that income escaped assessment to tax. Accordingly, notice u/s. 143(1) of the Act was issued calling upon the appellant to file return of income. The appellant had not complied with the notice u/s. 142(1) of the Act. In the circumstances, the AO proceeded to hold that

GOOD SHEPHERED CENTRAL SCHOOL TRUST,THRISSUR vs. ITO, EXEMPTION WARD, THRISSUR

In the result, the appeals filed by the assessee stand allowed

ITA 328/COCH/2025[2018-19]Status: DisposedITAT Cochin23 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri C.J. Romid, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12ASection 139(1)Section 143(3)Section 148

cash deposit of Rs. 44,88,000/- in current account maintained with South Indian Bank Ltd. and Rs. 19,68,000/- in the account maintained with Catholic Syrian Bank Ltd., formed an opinion that income escaped assessment to tax. Therefore, proceedings u/s. 148 were initiated. Accordingly, a notice u/s. 148 of the Act was issued. In reply to the notice