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143 results for “disallowance”+ Section 132clear

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Key Topics

Section 25087 Addition to Income47 Section 153A41 Section 153C32 Section 32(1)(iia)30 Section 12A28 Section 13224 Section 1121 Section 139(1)18 Disallowance

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

section 132, also cannot be utilized by the assessee to seek relief not claimed earlier. The department, while disallowing such

Showing 1–20 of 143 · Page 1 of 8

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REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

section 132, also cannot be utilized by the assessee to seek relief not claimed earlier. The department, while disallowing such

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

section 132, also cannot be utilized by the assessee to seek relief not claimed earlier. The department, while disallowing such

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

section 132, also cannot be utilized by the assessee to seek relief not claimed earlier. The department, while disallowing such

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

section 132, also cannot be utilized by the assessee to seek relief not claimed earlier. The department, while disallowing such

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT< CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

KODIYIL MUHAMMED MADANI, PARTNER(ABC SALAES CORPORATION),TALIPARAMBA vs. ACIT , CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 523/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 132(4) of the Income Tax Act that sales had been suppressed in the audited financial statements. Based on this, the learned AR contended that no addition to the assessee's income is warranted under the given facts and circumstances. 12. On the other hand, the learned DR before us filed written submission by reiterating the findings contained