THE CHORODE SERVICE CO-OP BANK LTD LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

3) are onr different issues and heads and intimation /s 143(1) of the Act stood final after withdrawal of appeal by assessee, on what so ever erroneous belief, there was no merger of two orders." 5.2.6 Respectfully following the aforementioned decisions and considering the supposition of law, as discussed supra, all the grounds of appeal related to addition

AYUR GREEN AYURVEDA HOSPITALS PRIVATE LIMITED,MALAPPURAM vs. DCIT, CPC, BENGALURU, BENGALURU

In the result, the assessee’s appeal is dismissed

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmiayurgreen Ayurveda Hospsitals Vs Dcit, Private Limited Cpc, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi Mlp Edappal, Malappuram-679585. (Appellant) (Respondent) Pan No. Aaica 4294 M

Disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under the heading “C.-Deductions in respect of certain income”, if] the return is furnished beyond the due date specified under sub- section (1) of section 139; or (vi) Addition of income appearing in Form 26AS or Form 16A or Form 16 which

AYYANTHOLE PANCHAYATH SERVICE COOPERATIVE BANK LIMITED 471,KARIYATTUKARA vs. INCOME TAX OFFICER WARD 2(1), THRISSUR

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

143(3)", "Section 80P(2)(c)(ii)", "Section 80P(2)(a)(i)", "Section 80P(4)"], "issues": "Disallowance of deduction under

AYYANTHOLE PANCHAYATH SERVICE COOPERATIVE BANK LIMITED 471,KARIYATTUKARA vs. INCOME TAX OFFICER WARD 2(1), THRISSUR

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

disallowance of\ndeduction claimed under Section 80P of the Income-tax Act, 1961. We\ntake ITA No.208/Coch/2025 as lead case for narration of facts.\nITA No.208/Coch/2025- The assessee filed its return of income for\nAY 2017-18 and the case was selected for complete scrutiny Notices\nunder Sections 143(2) and142(1) were issued. The Assessing Officer\ncompleted the assessment

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

3)", "Section 139(1)", "Section 80IA(4)", "Section 80A(5)", "Section 80AC", "Section 147", "Section 158B", "Section 132", "Section 132A", "Section 143(1)", "Section 44AD", "Section 44AB"], "issues": "Whether a fresh claim for deduction under Section 80IA(4) can be made for the first time in the return filed in response to a notice under Section 153A, in cases

M/S THE REGIONAL AGRO INDUSTRIAL DEVELOPMENT COOPERATIVE OF KERALA LTD,KANNUR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR RANGE

Bench: The Tribunal Within The Time Prescribed. Accordingly, The Delay Of 69 Days In Filing The Present Appeal Is Condoned.

143(3) read with Section 147 of the Income Tax Act, 1961 for the Assessment Year 2010-2011. 1.1. There is a delay of 69 days in filing the present appeal. In the application seeking condonation of delay it has been explained that the Accountants Manager who had been responsible for handling Assessment Year 2010-2011 income tax matters

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.

143(3) by the JAO and remitting the issue to AO for verification. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT having dropped the earlier notice of revision dated 09-03-2023 to disallow deduction u/s. 36(1)(vii) in the order dated 29-03-2023 stating that "the submission made

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter. Heard both the parties at length. Case files perused. 2 ITA Nos.393-399/Coch/2023. Federal Bank Limited. 2. We come to the assessee’s “lead” appeal ITA No.393/Coch/2023 for assessment year 2011-2012, raising inter alia the following substantive grounds:- “I. a) The Ld. CIT(4)) erred in upholding

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter. Heard both the parties at length. Case files perused. 2 ITA Nos.393-399/Coch/2023. Federal Bank Limited. 2. We come to the assessee’s “lead” appeal ITA No.393/Coch/2023 for assessment year 2011-2012, raising inter alia the following substantive grounds:- “I. a) The Ld. CIT(4)) erred in upholding

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter. Heard both the parties at length. Case files perused. 2 ITA Nos.393-399/Coch/2023. Federal Bank Limited. 2. We come to the assessee’s “lead” appeal ITA No.393/Coch/2023 for assessment year 2011-2012, raising inter alia the following substantive grounds:- “I. a) The Ld. CIT(4)) erred in upholding

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter. Heard both the parties at length. Case files perused. 2 ITA Nos.393-399/Coch/2023. Federal Bank Limited. 2. We come to the assessee’s “lead” appeal ITA No.393/Coch/2023 for assessment year 2011-2012, raising inter alia the following substantive grounds:- “I. a) The Ld. CIT(4)) erred in upholding

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter. Heard both the parties at length. Case files perused. 2 ITA Nos.393-399/Coch/2023. Federal Bank Limited. 2. We come to the assessee’s “lead” appeal ITA No.393/Coch/2023 for assessment year 2011-2012, raising inter alia the following substantive grounds:- “I. a) The Ld. CIT(4)) erred in upholding

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

143(3) of the Income-tax Act, 1961; in short “the Act” hereinafter. Heard both the parties at length. Case files perused. 2 ITA Nos.393-399/Coch/2023. Federal Bank Limited. 2. We come to the assessee’s “lead” appeal ITA No.393/Coch/2023 for assessment year 2011-2012, raising inter alia the following substantive grounds:- “I. a) The Ld. CIT(4)) erred in upholding

M/S OLAVANNA SERVICE CO-OP BANK,KOZHIKODE vs. THE ITO WARD 2(3), KOZHIKODE

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

3. The controversy, as explained to us,arises as the amendment to section 143(1)(a)(v) of the Act including within its scope disallowance

THACHANATTUKARA FARMERS PRODUCERS COMPANY,PALAKKAD vs. ITO WARD 1, PALAKKAD

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

3. The controversy, as explained to us,arises as the amendment to section 143(1)(a)(v) of the Act including within its scope disallowance

KOLLAD SERVICE CO-OP BANK LTD,KOTTAYAM vs. ITO WARD 2 , KOTTAYAM

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

3. The controversy, as explained to us,arises as the amendment to section 143(1)(a)(v) of the Act including within its scope disallowance

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

Section 143(3) of the Act for the Assessment Year 2016-2017.\nITA No.569/COCH/2025\nWe would first take up ITA No.569/COCH/2025 which is\naccompanied by application seeking condonation of delay and\naffidavit supporting the same.\n3.\nWe note that the impugned Order was passed by NFAC on\n27/09/2024. The specified period for filing appeal expired on\n26/11/2024. The present appeal

EDATHURUTHYKARAN PAVOO GEORGE,ERNAKULAM vs. THE ACITCIRCLE-1, KOCHI

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

Bench: Shri George George K. & Ms. Padmavathy S.Edathuruthykaran Pavoo George Vs Acit, Circle - 1(1) 40/2102, Market Road Kochi Ernakulam 682035 Pan – Abzpg4486E (Appellant) (Respondent) Assessee By: Smt. Athira Anil, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. Dr Date Of Hearing: 02.03.2023 Date Of Pronouncement: 03.03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 24.11.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2009-10. 2. The Brief Facts Of The Case Are As Follows: - The Assessee Is An Individual, Who Is Running A Proprietary Concern In The Name Of M/S. Novelty Textiles. The Proprietary Concern Is A Wholesale Dealer In Textile Products. For Ay 2009-10 Return Of Income Was Filed On 28.09.2009 Declaring Total Income Of Rs.2,83,44,875/-. The Assessment Was Completed Under Section 143(3) Of The Act Vide Order Dated 26.12.2011 By Assessing The Total Income At Rs.2,89,52,150/-. Subsequently Notice Was Issued

Section 143(3) r.w.s. 147 of the Act on 11.03.2015 by disallowing the said expenditure of Rs.29,40,000/-. 3

THEDCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

disallowance of Rs.71,07,988/- which is only in the nature of a provision. He could hardly dispute the clinching fact that even the learned Assessing Officer’s corresponding assessment in para 2 nowhere raised such an issue of capital write off. We make it clear that we are dealing with an assessment framed u/s. 143(3) r.w.s