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12 results for “depreciation”+ Section 249(3)clear

Sorted by relevance

Mumbai466Delhi283Kolkata93Chennai85Bangalore82Chandigarh47Ahmedabad38Jaipur37Indore25Raipur22Hyderabad13Cochin12Pune8Nagpur6Visakhapatnam6Rajkot6Agra4Amritsar4Ranchi4Surat4Varanasi4Patna3Telangana3SC3Lucknow2Panaji2Guwahati2Karnataka2ASHOK BHAN DALVEER BHANDARI1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Jodhpur1

Key Topics

Section 153A21Section 143(3)18Section 143(2)14Section 1489Section 1327Section 139(4)7Section 143(1)7Section 132(4)7Depreciation5Reassessment

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

3 ITANos. 472-474/Coch/ 2022 & 47 to 50/Coch/2022 C.T. Kurian, V.D. Devasia vs. Asst. CIT regards his brother, he had entered into an agreement with him on 15.4.2004 (PB pgs. 14-15, 16-17) to the effect that 8.78 acres of land to be purchased in his name shall in fact belong to the assessee, and the ostensible owner

3
Reopening of Assessment3
Addition to Income3

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

3 ITANos. 472-474/Coch/ 2022 & 47 to 50/Coch/2022 C.T. Kurian, V.D. Devasia vs. Asst. CIT regards his brother, he had entered into an agreement with him on 15.4.2004 (PB pgs. 14-15, 16-17) to the effect that 8.78 acres of land to be purchased in his name shall in fact belong to the assessee, and the ostensible owner

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

3 ITANos. 472-474/Coch/ 2022 & 47 to 50/Coch/2022 C.T. Kurian, V.D. Devasia vs. Asst. CIT regards his brother, he had entered into an agreement with him on 15.4.2004 (PB pgs. 14-15, 16-17) to the effect that 8.78 acres of land to be purchased in his name shall in fact belong to the assessee, and the ostensible owner

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

3 ITANos. 472-474/Coch/ 2022 & 47 to 50/Coch/2022 C.T. Kurian, V.D. Devasia vs. Asst. CIT regards his brother, he had entered into an agreement with him on 15.4.2004 (PB pgs. 14-15, 16-17) to the effect that 8.78 acres of land to be purchased in his name shall in fact belong to the assessee, and the ostensible owner

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

3 ITANos. 472-474/Coch/ 2022 & 47 to 50/Coch/2022 C.T. Kurian, V.D. Devasia vs. Asst. CIT regards his brother, he had entered into an agreement with him on 15.4.2004 (PB pgs. 14-15, 16-17) to the effect that 8.78 acres of land to be purchased in his name shall in fact belong to the assessee, and the ostensible owner

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

3 ITANos. 472-474/Coch/ 2022 & 47 to 50/Coch/2022 C.T. Kurian, V.D. Devasia vs. Asst. CIT regards his brother, he had entered into an agreement with him on 15.4.2004 (PB pgs. 14-15, 16-17) to the effect that 8.78 acres of land to be purchased in his name shall in fact belong to the assessee, and the ostensible owner

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

3 ITANos. 472-474/Coch/ 2022 & 47 to 50/Coch/2022 C.T. Kurian, V.D. Devasia vs. Asst. CIT regards his brother, he had entered into an agreement with him on 15.4.2004 (PB pgs. 14-15, 16-17) to the effect that 8.78 acres of land to be purchased in his name shall in fact belong to the assessee, and the ostensible owner

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 33/COCH/2022[2012-13]Status: DisposedITAT Cochin19 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

Depreciation on van – Rs.2,45,533 (iii) Personal use of car by directors – Rs.1,00,000 (iv) Disallowance of sales promotion expenses – Rs.3.21.911 (v) Adhoc disallowance of goods vehicle expenses u/s.40A(3) – Rs.11,03,020 12. The CIT(A) gave partial by deleting the disallowance of goods vehicle expenses and sustained rest of the disallowances. Aggrieved the assessee

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 34/COCH/2022[2014-15]Status: DisposedITAT Cochin19 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

Depreciation on van – Rs.2,45,533 (iii) Personal use of car by directors – Rs.1,00,000 (iv) Disallowance of sales promotion expenses – Rs.3.21.911 (v) Adhoc disallowance of goods vehicle expenses u/s.40A(3) – Rs.11,03,020 12. The CIT(A) gave partial by deleting the disallowance of goods vehicle expenses and sustained rest of the disallowances. Aggrieved the assessee

MANJILAS AGRO FOODS PVT. LTD,THRISSUR vs. THACIT,CIRCLE-1(1 ), THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 32/COCH/2022[2011-12]Status: DisposedITAT Cochin19 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

Depreciation on van – Rs.2,45,533 (iii) Personal use of car by directors – Rs.1,00,000 (iv) Disallowance of sales promotion expenses – Rs.3.21.911 (v) Adhoc disallowance of goods vehicle expenses u/s.40A(3) – Rs.11,03,020 12. The CIT(A) gave partial by deleting the disallowance of goods vehicle expenses and sustained rest of the disallowances. Aggrieved the assessee

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 192/COCH/2019[2012-13]Status: DisposedITAT Cochin25 Sept 2023AY 2012-13

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

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(3)Section 268A

3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), dated 31.07.2017 and 08.12.2017 for assessment years (AYs.) 2012-2013 and 2015-2016 respectively. The appeals, dismissed earlier by the Tribunal u/s.268A of the Act, were subsequently restored on 16.09.2022 in view of the exception/s listed in the Board Circular No.3/2018, dated 11.07.2018, allowing the Revenue’s miscellaneous applications

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 193/COCH/2019[2015-16]Status: DisposedITAT Cochin25 Sept 2023AY 2015-16

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

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(3)Section 268A

3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), dated 31.07.2017 and 08.12.2017 for assessment years (AYs.) 2012-2013 and 2015-2016 respectively. The appeals, dismissed earlier by the Tribunal u/s.268A of the Act, were subsequently restored on 16.09.2022 in view of the exception/s listed in the Board Circular No.3/2018, dated 11.07.2018, allowing the Revenue’s miscellaneous applications