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

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

disallowances, which was made Reena Engineers and Contractors Pvt. Ltd. in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A

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

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

disallowances, which was made Reena Engineers and Contractors Pvt. Ltd. in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A

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

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

disallowances, which was made Reena Engineers and Contractors Pvt. Ltd. in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A

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

Section 153A, in cases of unabated assessments?"}} Whether labour charge disallowances made on an ad-hoc basis without rejecting the books

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

disallowed as per the proviso to section 69C.", "result": "Dismissed", "sections": ["132", "153A", "69C", "153D", "143(3)"], "issues": "Whether the approval

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

disallowed.", "result": "Dismissed", "sections": [ "132", "153A", "69C", "153D", "143(3)" ], "issues": "1. Whether the approval granted by the JCIT under

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

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

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

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

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

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

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

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

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

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

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

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

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

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

Bench: Smt. Beena Pillai & Ms. Padmavathy S

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash