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9 results for “disallowance”+ Section 215clear

Sorted by relevance

Mumbai894Delhi709Chennai297Bangalore210Ahmedabad128Kolkata122Jaipur103Agra78Hyderabad74Chandigarh57Pune39Indore35Raipur32Surat31Rajkot28Visakhapatnam20Amritsar17Lucknow17Karnataka15Panaji11Jabalpur10Cochin9Jodhpur9Cuttack8SC8Guwahati6Telangana4Dehradun4Allahabad3Varanasi2Himachal Pradesh1Nagpur1Orissa1ASHOK BHAN DALVEER BHANDARI1Patna1Calcutta1Rajasthan1

Key Topics

Section 153D12Section 1329Addition to Income9Section 408Section 698Disallowance7Section 153A5Search & Seizure5Section 153C4Section 142(1)

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

In the result, appeal of the assessee is dismissed

ITA 517/COCH/2023[2007-08]Status: DisposedITAT Cochin04 Aug 2025AY 2007-08
For Appellant: \nShri Arun Raj S, AdvocateFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

215 (Ker.)] and CIT vs. Hotel Meriya [332 ITR 537].\nThus, the learned CIT(A) dismissed the appeal of the assessee.\n7.\nAggrieved by the order of the learned CIT(A), the assessee is in\nappeal before this Tribunal.\n8.\nThe assessee raised grounds of appeal Nos. 1 & 2 challenging the\nvery validity of assessment order on the ground that

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

4
Section 684
Unexplained Cash Credit4

In the result, appeal of the assessee is dismissed

ITA 518/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10
For Respondent: \nShri Arun Raj S, Advocate
Section 132Section 153ASection 153DSection 69C

215 (Ker.)] and CIT vs. Hotel Meriya [332 ITR 537].\nThus, the learned CIT(A) dismissed the appeal of the assessee.\n7. Aggrieved by the order of the learned CIT(A), the assessee is in\nappeal before this Tribunal.\n8. The assessee raised grounds of appeal Nos. 1 & 2 challenging the\nvery validity of assessment order on the ground that

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 220/COCH/2023[2005-06]Status: DisposedITAT Cochin06 Aug 2024AY 2005-06

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

disallowing the advertisement expenses for not deducting the TDS. We find that the said amount was added based on the figures found place in the books of account and not based on the incriminating materials seized during the search. Therefore, when the AO made an assessment u/s. 153C of the Act, he cannot make addition u/s. 68 or 69 since

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 221/COCH/2023[2006-07]Status: DisposedITAT Cochin06 Aug 2024AY 2006-07

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

disallowing the advertisement expenses for not deducting the TDS. We find that the said amount was added based on the figures found place in the books of account and not based on the incriminating materials seized during the search. Therefore, when the AO made an assessment u/s. 153C of the Act, he cannot make addition u/s. 68 or 69 since

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 222/COCH/2023[2007-08]Status: DisposedITAT Cochin06 Aug 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

disallowing the advertisement expenses for not deducting the TDS. We find that the said amount was added based on the figures found place in the books of account and not based on the incriminating materials seized during the search. Therefore, when the AO made an assessment u/s. 153C of the Act, he cannot make addition u/s. 68 or 69 since

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

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

ITA 223/COCH/2023[2008-09]Status: DisposedITAT Cochin06 Aug 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

disallowing the advertisement expenses for not deducting the TDS. We find that the said amount was added based on the figures found place in the books of account and not based on the incriminating materials seized during the search. Therefore, when the AO made an assessment u/s. 153C of the Act, he cannot make addition u/s. 68 or 69 since

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 237/COCH/2023[2012-13]Status: DisposedITAT Cochin01 Aug 2025AY 2012-13

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

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

Disallowance of depreciation 6,26,61,743 6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D of the Act and the additions cannot be made

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 236/COCH/2023[2011-12]Status: DisposedITAT Cochin01 Aug 2025AY 2011-12

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

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

Disallowance of depreciation 6,26,61,743 6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D of the Act and the additions cannot be made

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 235/COCH/2023[2010-2011]Status: DisposedITAT Cochin01 Aug 2025AY 2010-2011

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

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

Disallowance of depreciation 6,26,61,743 6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D of the Act and the additions cannot be made