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80 results for “disallowance”+ Section 153(1)clear

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Key Topics

Section 250124Section 153A39Section 143(3)20Section 8020Section 15418Addition to Income14Disallowance13Section 13212Section 220(2)12Section 244A

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

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013
For Appellant: \nShri G. Surendranath Rao, CAFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

153, in the case of a person where a search is initiated under section 132, or\nbooks of account or other documents, or any assets are requisitioned under section\n132A, after 31-5-2003, the Assessing Officer shall issue notice to such person\nrequiring him to furnish, within such period, as may be specified in the notice, the\nreturn

Showing 1–20 of 80 · Page 1 of 4

12
Rectification u/s 1548
Deduction7

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

ITA 285/COCH/2024[2013-2014]Status: DisposedITAT Cochin23 Oct 2024AY 2013-2014

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

153 categorically provides that effect of any order referred to any Sub-section (5) is given by the AO and if such order has been received before the 1st day of June 2016, then the Assessing officer shall give effect to such order on or before 31/03/2017. Thus, the ld. AO was required to give interest as provided u/s. 244A

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

153 categorically provides that effect of any order referred to any Sub-section (5) is given by the AO and if such order has been received before the 1st day of June 2016, then the Assessing officer shall give effect to such order on or before 31/03/2017. Thus, the ld. AO was required to give interest as provided u/s. 244A

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 233/COCH/2024[2006-2007]Status: DisposedITAT Cochin23 Oct 2024AY 2006-2007

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

153 categorically provides that effect of any order referred to any Sub-section (5) is given by the AO and if such order has been received before the 1st day of June 2016, then the Assessing officer shall give effect to such order on or before 31/03/2017. Thus, the ld. AO was required to give interest as provided u/s. 244A

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

Appeal is allowed

ITA 286/COCH/2024[2014-2015]Status: DisposedITAT Cochin23 Oct 2024AY 2014-2015

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

153 categorically provides that effect of any order referred to any Sub-section (5) is given by the AO and if such order has been received before the 1st day of June 2016, then the Assessing officer shall give effect to such order on or before 31/03/2017. Thus, the ld. AO was required to give interest as provided u/s. 244A

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

Appeal is allowed

ITA 283/COCH/2024[2008-2009]Status: DisposedITAT Cochin23 Oct 2024AY 2008-2009

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

153 categorically provides that effect of any order referred to any Sub-section (5) is given by the AO and if such order has been received before the 1st day of June 2016, then the Assessing officer shall give effect to such order on or before 31/03/2017. Thus, the ld. AO was required to give interest as provided u/s. 244A

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

Appeal is allowed

ITA 288/COCH/2024[2019-2020]Status: DisposedITAT Cochin23 Oct 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

153 categorically provides that effect of any order referred to any Sub-section (5) is given by the AO and if such order has been received before the 1st day of June 2016, then the Assessing officer shall give effect to such order on or before 31/03/2017. Thus, the ld. AO was required to give interest as provided u/s. 244A

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

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

153, in the case of a person where a search is initiated under section 132, or books of account or other documents, or any assets are requisitioned under section 132A, after 31-5-2003, the Assessing Officer shall issue notice to such person requiring him to furnish, within such period, as may be specified in the notice, the return

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

disallowance made. 10. The Ld.DR relied on the order of CIT(A). 11. We have heard the rival submissions and perused the material on record. We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

disallowance made. 10. The Ld.DR relied on the order of CIT(A). 11. We have heard the rival submissions and perused the material on record. We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

disallowance made. 10. The Ld.DR relied on the order of CIT(A). 11. We have heard the rival submissions and perused the material on record. We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

disallowance made. 10. The Ld.DR relied on the order of CIT(A). 11. We have heard the rival submissions and perused the material on record. We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

disallowance made. 10. The Ld.DR relied on the order of CIT(A). 11. We have heard the rival submissions and perused the material on record. We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

disallowance made. 10. The Ld.DR relied on the order of CIT(A). 11. We have heard the rival submissions and perused the material on record. We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

disallowance made. 10. The Ld.DR relied on the order of CIT(A). 11. We have heard the rival submissions and perused the material on record. We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that – 60. In Kabul Chawla (supra), the Court also took note of the decision

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C

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 250

153(1)(a) It is a settled law that the time limit applicable to assessments under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C