M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income or fifteen thousand rupees, whichever is less, Explanation

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income or fifteen thousand rupees, whichever is less, Explanation

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38; I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 (iia) in the case of income in the nature of family pension, a deduction of a sum equal to thirty-three and one-third per cent of such income

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.02.2022 O R D E R Per Shri Ramit Kochar, AM : These five appeals, filed by Revenuebeing ITA Nos.400 to 404/Coch/2020

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.02.2022 O R D E R Per Shri Ramit Kochar, AM : These five appeals, filed by Revenuebeing ITA Nos.400 to 404/Coch/2020

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ERNAKULAM

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.02.2022 O R D E R Per Shri Ramit Kochar, AM : These five appeals, filed by Revenuebeing ITA Nos.400 to 404/Coch/2020

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.02.2022 O R D E R Per Shri Ramit Kochar, AM : These five appeals, filed by Revenuebeing ITA Nos.400 to 404/Coch/2020

THE DCIT, KOCHI vs. M/S.SFO TECHNOLOGIES P. LTD, ALUVA

In the result, this appeal filed by Revenue in ITA

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am

C R Building I.S. Press Road, Kochi- 403/Coch/2020 2014-15 [PAN: AADCS3318K] 682018 404/Coch/2020 2016-17 Appellant by: Smt. Jamunna Devi, Sr.DR Respondent by: Shri Anil D. Nair& Smt. Telma Date of Hearing: 22.02.2022& 24.02.2022 Date of Pronouncement: 24.02.2022 O R D E R Per Shri Ramit Kochar, AM : These five appeals, filed by Revenuebeing ITA Nos.400 to 404/Coch/2020

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

c)) The ld.CIT(A) ought to have noticed that the re-opening of assessment is done on the basis of change of opinion on same set of facts. The Ld. CIT(A) ought to have noticed that all the disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

c)) The ld.CIT(A) ought to have noticed that the re-opening of assessment is done on the basis of change of opinion on same set of facts. The Ld. CIT(A) ought to have noticed that all the disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

c)) The ld.CIT(A) ought to have noticed that the re-opening of assessment is done on the basis of change of opinion on same set of facts. The Ld. CIT(A) ought to have noticed that all the disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

c)) The ld.CIT(A) ought to have noticed that the re-opening of assessment is done on the basis of change of opinion on same set of facts. The Ld. CIT(A) ought to have noticed that all the disallowances made in the assessment-u/s 144, section 36 (I)(vii) and 36 (I)(vii)) were only based