SHAHUL HAMEED,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

In the result, the appeal by the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

143(3) read with section 147 of the Act, treated the income declared under the head “Income from Other Sources” as an unexplained investment under section 69 of the Act, and therefore, applied the provisions of section 115-BBE for computing the tax liability of the assessee. It is evident from the record that while assessing the total income

PLANT LIPIDS (P) LTD.,KADAYIRUPPU vs. DCIT , CORPORATE CIRCLE-2(1), KOCHI

In the result appeal filed by assessee stands allowed

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2020-21 Plant Lipids (P) Ltd. Kadayiruppu Po Kolenchery Dcit, Vs. Kerala 682 311 Corporate Circle-2(1) Kochi Pan No : Aabcp6061C Appellant Respondent Appellant By : Shri Thomson Thomas, A.R. Respondent By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 20.02.2025 Date Of Pronouncement : 19.05.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ao, Assessment Unit, Income Tax Department Dated 19.6.2024 Vide Din No.Itba/Ast/S/143(3)/2024- 25/1065876641(1) For The Ay 2020-21 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (In Short “The Act”). 2. The Assessee Has Raised Following Grounds Of Appeal: Plant Lipids (P) Ltd., Kolencherry, Kerala Page 2 Of 8

143(3) r.w.s. 144C(13) r.w.s. 144B of the Act. 4. Being aggrieved by the disallowance of deduction u/s 80Gof the Act by the Assessing officer the assessee has filed the present appeal before this Tribunal. 5. Thus, the solitary issue raised before us is whether the AO justified in rejecting claim u/s 80G of the Act on the expenses

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. PCIT, , THRISSUR

In the result, the appeal by the assessee is allowed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Pcit, Aayakar Bhavan, North Block, ……………… Respondent New Annex Building Mananchira, Kozhikode Kerala.

2)(v) reads as under: where such debts or part of debt relates to advances made by an assesse to which clause(viia) of sub-section (1) applies, no such deduction shall be allowed unless the assesse has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

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

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

143(3) of the Income-tax Act, 1961 (‘the Act’ hereinafter) for the relevant years in first appeal by the Commissioner of Income-tax (Appeals)-2, Kochi [‘CIT(A)’ for short], vide his separate orders of even date (30.5.2014). The appeals raising the same issues; also decided likewise, were heard together, and are being disposed per a common order

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

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

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

143(3) of the Income-tax Act, 1961 (‘the Act’ hereinafter) for the relevant years in first appeal by the Commissioner of Income-tax (Appeals)-2, Kochi [‘CIT(A)’ for short], vide his separate orders of even date (30.5.2014). The appeals raising the same issues; also decided likewise, were heard together, and are being disposed per a common order

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

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

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

143(3) of the Income-tax Act, 1961 (‘the Act’ hereinafter) for the relevant years in first appeal by the Commissioner of Income-tax (Appeals)-2, Kochi [‘CIT(A)’ for short], vide his separate orders of even date (30.5.2014). The appeals raising the same issues; also decided likewise, were heard together, and are being disposed per a common order

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

In the result, the assessee’s appeal is allowed

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmithe Nehru Memorial The Income Tax Officer Education Society (Exemptions), Kannur Lakshmi Nivas Vs. Kanhangad - 671315 Kasaragod [Pan:Aabtt0633M] (Appellant) (Respondent)

section 10(23C)(iiiab) on the ground that the same was not made in the return of income. Commissioner of Income Tax (Appeals) failed to appreciate that his powers are co-terminus with that of the assessing authority and claim other than by a return of income could be entertained by him. 6. Without prejudice to the above arguments

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

2% instead of 3%. c) The section under which MAT credit has been allowed has been wrongly mentioned as 115AA instead of 115JAA. d) After 'balance payable', the section under which interest has been levied has been wrongly mentioned as 234D instead of 234B. e) The date of the last payment of tax has been wrongly mentioned

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

143(3) r.w.s147 r.w.s 144B of the Act on 26.03.2022, the assesseepreferred an appeal before the ld. CIT (Appeals)/NFAC. 6. The ld. CIT(A)/NFAC partly allowed the appeal of the assessee after calling for the remand report from the LJAO.Regarding the addition made u/s 69A of the Act, the ld. CIT(A)/NFAC observed that the burden

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

143(3) r.w.s147 r.w.s 144B of the Act on 26.03.2022, the assesseepreferred an appeal before the ld. CIT (Appeals)/NFAC. 6. The ld. CIT(A)/NFAC partly allowed the appeal of the assessee after calling for the remand report from the LJAO.Regarding the addition made u/s 69A of the Act, the ld. CIT(A)/NFAC observed that the burden

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

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)

143(3) of the Income Tax Act, 1961 (hereinafter "the Act") dated 14.12.2017 for Assessment Year (AY) 2014-15. 2. The background facts of the case are that the assessee, a dealer in old vehicles, was issued and served a notice u/s.148(1) of the Act on 20.03.2017, consequent to the survey under section 133A

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

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)

143(3) of the Income Tax Act, 1961 (hereinafter "the Act") dated 14.12.2017 for Assessment Year (AY) 2014-15. 2. The background facts of the case are that the assessee, a dealer in old vehicles, was issued and served a notice u/s.148(1) of the Act on 20.03.2017, consequent to the survey under section 133A

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed

Bench: Shri Sanjay Arora & Shri Manomohan Das

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year); Page 3 ITANos. 139 & 140/Coch/ 2020 (AYs 2009-10 & 2011-12) CO Nos. 02 & 03/Coch/2020 Asst. CIT vs. Apollo Tyres Ltd. Provided that where an assessment under

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed

Bench: Shri Sanjay Arora & Shri Manomohan Das

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year); Page 3 ITANos. 139 & 140/Coch/ 2020 (AYs 2009-10 & 2011-12) CO Nos. 02 & 03/Coch/2020 Asst. CIT vs. Apollo Tyres Ltd. Provided that where an assessment under

APTIV CONNECTION SYSTEMS INDIA PRIVATE LIMITED,KOCHI, KERALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI, KERALA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) r.w.s.263 29.08.2023 Aptiv Connection Systems India P. Ltd. Heard both parties. Case files perused. We proceed assessment year-wise for the sake of convenience and brevity. ITA.735/Coch./2023 – [AY 2009-2010] : 2. Coming to the assessee’s first and foremost substantive ground seeking to annul the reopening herein, learned counsel refers to the Assessing Officer’s reopening reasons

APTIV CONNECTION SYSTEMS INDIA PRIVATE LIMITED,KOCHI, KERALA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), ERNAKULAM, KERALA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) r.w.s.263 29.08.2023 Aptiv Connection Systems India P. Ltd. Heard both parties. Case files perused. We proceed assessment year-wise for the sake of convenience and brevity. ITA.735/Coch./2023 – [AY 2009-2010] : 2. Coming to the assessee’s first and foremost substantive ground seeking to annul the reopening herein, learned counsel refers to the Assessing Officer’s reopening reasons

APTIV CONNECTION SYSTEMS INDIA PRIVATE LIMITED,KOCHI, KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), KOCHI, ERNAKULAM, KERALA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) r.w.s.263 29.08.2023 Aptiv Connection Systems India P. Ltd. Heard both parties. Case files perused. We proceed assessment year-wise for the sake of convenience and brevity. ITA.735/Coch./2023 – [AY 2009-2010] : 2. Coming to the assessee’s first and foremost substantive ground seeking to annul the reopening herein, learned counsel refers to the Assessing Officer’s reopening reasons

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

143(3) r.w.s. 263 of the Income-tax Act, 1961 (the Act) dated 26.12.2011 passed by the ACIT, Circle 2(2), Ernakulam [ld. AO] was partly allowed. ITA Nos.268 & 269/COCH/2023 Page 2 of 9 2. The assessee is aggrieved with the same and has preferred this appeal raising the following grounds: - “1. The order of the CIT(A), National Faceless

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

143(3) r.w.s. 263 of the Income-tax Act, 1961 (the Act) dated 26.12.2011 passed by the ACIT, Circle 2(2), Ernakulam [ld. AO] was partly allowed. ITA Nos.268 & 269/COCH/2023 Page 2 of 9 2. The assessee is aggrieved with the same and has preferred this appeal raising the following grounds: - “1. The order of the CIT(A), National Faceless