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175 results for “disallowance”+ Undisclosed Incomeclear

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Mumbai2,568 Delhi2,290 Kolkata892 Chennai884 Jaipur713 Bangalore611 Ahmedabad420 Hyderabad360 Pune290 Indore245 Chandigarh236 Cochin175 Surat168 Rajkot162 Raipur119 Nagpur118 Amritsar107 Cuttack104 Visakhapatnam93 Guwahati69 Lucknow57 Allahabad53 Jodhpur46 Calcutta42 Ranchi41 Agra41 Patna37 Karnataka36 Telangana17 Jabalpur10 Varanasi9 Dehradun9 Panaji8 Kerala7 SC6 Orissa3 Gauhati2 Punjab & Haryana2 H.L. DATTU S.A. BOBDE1

Key Topics

Section 153A95 Section 25066 Section 143(3)53 Addition to Income47 Disallowance35 Section 13233 Section 271(1)(c)26 Section 26325 Section 8023 Section 37(1)

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 384/COCH/2016[2006-07]Status: DisposedITAT Cochin14 Dec 2017AY 2006-07

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

income from undisclosed sources and disallowance of income from agriculture, in its penalty order at page Nos.3 to 5 . The relevant

Showing 1–20 of 175 · Page 1 of 9

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DCIT, ERNAKULAM vs. M.A.MOHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 385/COCH/2016[2007-08]Status: DisposedITAT Cochin14 Dec 2017AY 2007-08

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

income from undisclosed sources and disallowance of income from agriculture, in its penalty order at page Nos.3 to 5 . The relevant

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 383/COCH/2016[2005-06]Status: DisposedITAT Cochin14 Dec 2017AY 2005-06

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

income from undisclosed sources and disallowance of income from agriculture, in its penalty order at page Nos.3 to 5 . The relevant

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 381/COCH/2016[2002-03]Status: DisposedITAT Cochin14 Dec 2017AY 2002-03

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

income from undisclosed sources and disallowance of income from agriculture, in its penalty order at page Nos.3 to 5 . The relevant

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 386/COCH/2016[2008-09]Status: DisposedITAT Cochin14 Dec 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

income from undisclosed sources and disallowance of income from agriculture, in its penalty order at page Nos.3 to 5 . The relevant

THE ACIT, ERNAKULAM vs. SRI. M.A. MUHEYIDDIN, PARAVUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 382/COCH/2016[2004-05]Status: DisposedITAT Cochin14 Dec 2017AY 2004-05

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Dhanaraj, Sr.DRFor Respondent: Sri. C.B.M.Warrier, CA

Section 132Section 143(3)Section 153Section 153ASection 271Section 271(1)(c)Section 271A

income from undisclosed sources and disallowance of income from agriculture, in its penalty order at page Nos.3 to 5 . The relevant

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

In the result, appeals of the assessee are allowed and the appeals of the

ITA 36/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Dec 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 132Section 143(2)Section 153A

Income undisclosed in the hands of the Assessee Rs.1,08,37,719 The assessee when pricing the product in the open market would not differentiate between its VAT levied and non levied items and could have priced it at the same rate. VAT rates were 4% for F.Y. 2013-14. Thus, there was an unfair enrichment of Rs.1

THE ACIT, KOCHI vs. M/S.PRINCE ROLLER FLOUR MILLS P. LTD, PALAKKAD

In the result, appeals of the assessee are allowed and the appeals of the

ITA 21/COCH/2019[2009-10]Status: DisposedITAT Cochin16 Dec 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 132Section 143(2)Section 153A

Income undisclosed in the hands of the Assessee Rs.1,08,37,719 The assessee when pricing the product in the open market would not differentiate between its VAT levied and non levied items and could have priced it at the same rate. VAT rates were 4% for F.Y. 2013-14. Thus, there was an unfair enrichment of Rs.1

DR. K.E. MOORTHY,PATHANAMTHITTA vs. DCIT, KOLLAM

In the result, the appeals of the assessee in ITA Nos

ITA 637/COCH/2008[2000-01]Status: DisposedITAT Cochin18 Jul 2019AY 2000-01

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153ASection 250Section 271(1)(c)

undisclosed income in the earlier years. Hence, the CIT(A) deleted the penalty for A.Y.’s 2003- 04 & 2004-05 and confirmed the imposition of penalty for A.Y.’s 2000-01 to 2002- 03. I.T.A. Nos.637 to 643/Coch/2008 and 246 to 248/Coch/2019 11. Against this, the assessee is in appeal before us. The Ld. AR submitted that the sworn statement

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

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

ABC BUILDWARES INDIA (P) LIMITED,PARIYARAM vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 533/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

ABC BUILDWARE INDIA (P) LIMITED,PARIYARAM vs. ACIT CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 531/COCH/2024[2015-16]Status: DisposedITAT Cochin20 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

In the result, appeal of the assessee is hereby dismissed

ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income

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

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances without corroborative material. Revenue authorities must substantiate . ITA No.404 & others/Coch/2024 Page 18 of 165 their findings with additional evidence to make their case legally sustainable. 13.4 Moving further, we note that the presence of undisclosed income