M/S.THE CHOMBAL SERVICE CO-OP BANK LTD,KOZHIKKODE vs. THE ITO, WD-2(2), KOZHIKKODE

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 5. Aggrieved by the order of the CIT(A), the assessee has filed this appeal before the Tribunal raising the following grounds:- 3 M/s.The Chombal SCB Ltd. “1) The order of the learned Commissioner of Income tax u/s 154 r.w.s. 250 of the I.T.Act, 1961 dated 21.11.2019 rectifying

MRS SHABANA AKBAR,KOZHIKODE vs. ITO WARD 1(4), KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2017-18

u/s 154. The Commissioner of Income Tax (Appeals) NFAC should have appreciated that the appellant cannot be left high and dry without any remedy for an unauthorized prima facie adjustment made in the intimation and consequent demand raised on him. When the petition for rectification of the intimation has been rejected at the threshold , there is no merger or subsuming

SUD CHEMIE INDIA PRIVATE LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIR 2(1),KOCHI, ERNAKULAM

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

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

rectification proceedings 4 Sud Chemie India Pvt. Ltd. pursuant to the application made by the assessee u/s. 154 of the Act, vide order dated 26.02.2019 passed u/s. 154 the amount of disallowance

BENEDICT WILFRED,THIRUVANANATHAPURAM vs. ITO, WARD 1(1), THIRUVANANATHAPURAM

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

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2012-13 Benedict Wilfred .......... Appellant 513, 350 Punchiri, Kottappuram, Vizhinjam, Thiruvananthapuram-695521. Pan: Ahvpb6093J Vs. Income Tax Officer .......... Respondent Ward-1(1), Thiruvananthapuram. Appellant By: Shri Shaji V Nair, Ca Respondent By: Smt. Leena Lal, Sr. D.R.

disallowance of interest component of Rs. 15,10,743/-. The order of passed U/s. 154 of the Act came to be noticed through ITBA portal. Therefore, it is submitted that the order U/s. 154 of the Act was passed without giving opportunity of being heard to the appellant. Hence, it is the prayer of the appellant that the matter

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC , KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

rectification petition u/s 154 of the I.T.Act and not the intimation u/s 143(1) of the I.T.Act. The CIT(A) further held that the issue of deduction u/s 80P of the I.T.Act is a debatable one and hence beyond the scope of section 154 of the I.T.Act. 6. Aggrieved by the orders of the CIT(A), the assessee has filed

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

rectification petition u/s 154 of the I.T.Act and not the intimation u/s 143(1) of the I.T.Act. The CIT(A) further held that the issue of deduction u/s 80P of the I.T.Act is a debatable one and hence beyond the scope of section 154 of the I.T.Act. 6. Aggrieved by the orders of the CIT(A), the assessee has filed

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

rectification petition u/s 154 of the I.T.Act and not the intimation u/s 143(1) of the I.T.Act. The CIT(A) further held that the issue of deduction u/s 80P of the I.T.Act is a debatable one and hence beyond the scope of section 154 of the I.T.Act. 6. Aggrieved by the orders of the CIT(A), the assessee has filed

M/S.PORKULAM SERVICE CO-OP BANK LTD,THRISSUR vs. THE ITO, GURUVAYOOUR

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. ITA Nos.81-82/Coch/2020 3 M/s.Porkulam SCB Ltd. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following common grounds:- “1) Rectification

M/S.PORKULAM SERVICE CO-OP BANK LTD,THRISSUR vs. THE ITO, GURUVAYOOUR

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. ITA Nos.81-82/Coch/2020 3 M/s.Porkulam SCB Ltd. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following common grounds:- “1) Rectification

M/S.CHATHANNOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Bench: Shri George George K

disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 3 M/s.Chathanoor SCB Ltd. 5. Aggrieved by the order of the CIT(A), the assessee has filed this appeal before the Tribunal raising the following grounds:- 1. The rectification order of the CIT (A) passed u/s. 154

THE PUNUKKANNOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following identical grounds:- “1. The rectification

THE PUNUKKANNOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following identical grounds:- “1. The rectification

THE PUNUKKANNOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following identical grounds:- “1. The rectification

THE PUNUKKANNOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following identical grounds:- “1. The rectification

THE PUNUKKANNOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following identical grounds:- “1. The rectification

THE PUNUKKANNOOR SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

154 of the I.T.Act, disallowing the claim of the assessee u/s 80P(2) of the I.T.Act. 5. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal raising the following identical grounds:- “1. The rectification

N.C.JOHN & SONS PRIVATE LTD,ALLEPPEY vs. ITO, WARD 1 & TPS, ALLEPPEY

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2011-12 N.C. John & Sons Private Ltd. .......... Appellant 16/329, N.C. John Bldgs., Vcnb Raod Vazhicherry, Aleppey 688001 [Pan: Aabcn0264H] Vs. Dcit, Circle-1, Alappuzha .......... Respondent Appellant By: Shri Kirshnakumar A, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 04.06.2025 Date Of Pronouncement: 30.06.2025

disallowed MAT credit of Rs. 13.81 lakhs. 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal including the grounds challenging the limitation. 5. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 6. The learned counsel for the assessee submitted that the AO sought

THE COMMONWEALTH TRUST INDIA LTD,KOZHIKKODE vs. THE JTCIT, SPECIAL RANGE, KOZHIKKODE, KOZHIKKODE

In the result, the appeals as well as Stay Applications filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

rectification passed u/s 154 of the I.T.Act. The assessee has also filed stay applications seeking to stay the recovery of outstanding tax arrears. 2. The assessment u/s 143(3) of the I.T.Act was completed vide order dated 30.12.1998. The Assessing Officer made disallowance

THE COMMONWEALTH TRUST INDIA LTD,KOZHIKKODE vs. THE JTCIT, SPECIAL RANGE, KOZHIKKODE, KOZHIKKODE

In the result, the appeals as well as Stay Applications filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

rectification passed u/s 154 of the I.T.Act. The assessee has also filed stay applications seeking to stay the recovery of outstanding tax arrears. 2. The assessment u/s 143(3) of the I.T.Act was completed vide order dated 30.12.1998. The Assessing Officer made disallowance