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149 results for “disallowance”+ Unexplained Cash Creditclear

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Key Topics

Section 250104Section 80P46Addition to Income36Section 143(3)35Section 153C35Disallowance28Section 6825Deduction25Section 6924Section 142(1)

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallowing the deduction u/s. 80P without considering the CBDT Circular 133 of 2007 dated 09/05/2007). 2. Assessing Officer has erred in treating the deposits received from members as ‘unexplained cash credit

Showing 1–20 of 149 · Page 1 of 8

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21
Section 153A21
Unexplained Cash Credit15

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 93/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallowing the deduction u/s. 80P without considering the CBDT Circular 133 of 2007 dated 09/05/2007). 2. Assessing Officer has erred in treating the deposits received from members as ‘unexplained cash credit

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 563/COCH/2018[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallowing the deduction u/s. 80P without considering the CBDT Circular 133 of 2007 dated 09/05/2007). 2. Assessing Officer has erred in treating the deposits received from members as ‘unexplained cash credit

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 141/COCH/2017[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallowing the deduction u/s. 80P without considering the CBDT Circular 133 of 2007 dated 09/05/2007). 2. Assessing Officer has erred in treating the deposits received from members as ‘unexplained cash credit

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 47/COCH/2019[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallowing the deduction u/s. 80P without considering the CBDT Circular 133 of 2007 dated 09/05/2007). 2. Assessing Officer has erred in treating the deposits received from members as ‘unexplained cash credit

MR.SEEGLIN JOSE MORAIS OUSEPH,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 472/COCH/2018[2009-10]Status: DisposedITAT Cochin13 Jan 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2009-10

Section 131Section 17Section 68Section 91

disallowed. The registration of documents as per the land rate fixed by the revenue authorities ought to have been upheld by the First Appellate Authority allowing the receipt of total consideration as stated in agreement for sale sustainable and conclusive as per sec. 91 & 92 of Evidence Act. The agreement for sale and the terms contained therein should have been

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 79/COCH/2016[2008-09]Status: DisposedITAT Cochin11 Dec 2017AY 2008-09

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

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

disallowance of expenditure u/s 40(a)(ia) for failure to deduct tax at source u/s 194C and additional made by the A.O. towards unexplained cash credits

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 80/COCH/2016[2007-08]Status: DisposedITAT Cochin11 Dec 2017AY 2007-08

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

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

disallowance of expenditure u/s 40(a)(ia) for failure to deduct tax at source u/s 194C and additional made by the A.O. towards unexplained cash credits

M/S. PENTAGON BUILDERS,CALICUT vs. THE DCIT, CALICUT

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 81/COCH/2016[2010-11]Status: DisposedITAT Cochin11 Dec 2017AY 2010-11

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

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

disallowance of expenditure u/s 40(a)(ia) for failure to deduct tax at source u/s 194C and additional made by the A.O. towards unexplained cash credits

JANATHA TRADING CORPORATION,ALUVA vs. THE DCIT, ALUVA

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

ITA 303/COCH/2014[2008-09]Status: DisposedITAT Cochin17 Aug 2018AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.303/Coch/2014 & 128/ Coch/2016 Assessment Year : 2008-09 & 2010-11 M/S. Janatha Trading Vs. The Deputy Commissioner Of Corporation, Market Road, Income-Tax, Circle-1, Aluva. Aluva. [Pan: Aabfj 8478K]

disallowance made by the AO was appropriate and upheld the addition made by the AO. 9.3 Against this, the assessee is in appeal before us. The Ld. AR submitted that the assessee had given the names of loan creditors who were very much existing. According to the Ld. AR, these are not unexplained cash credits

M/S.JANATHA TRADING CORPORATION,ERNAKULAM vs. THE ACIT, ALUVA

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

ITA 128/COCH/2016[2010-11]Status: DisposedITAT Cochin17 Aug 2018AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.303/Coch/2014 & 128/ Coch/2016 Assessment Year : 2008-09 & 2010-11 M/S. Janatha Trading Vs. The Deputy Commissioner Of Corporation, Market Road, Income-Tax, Circle-1, Aluva. Aluva. [Pan: Aabfj 8478K]

disallowance made by the AO was appropriate and upheld the addition made by the AO. 9.3 Against this, the assessee is in appeal before us. The Ld. AR submitted that the assessee had given the names of loan creditors who were very much existing. According to the Ld. AR, these are not unexplained cash credits

M/S. V.S. TIMBERS P. LTD,MUVATTUPUZHA vs. THE ACIT, KOCHI

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

ITA 180/COCH/2021[2007-08]Status: DisposedITAT Cochin30 Jun 2022AY 2007-08

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(3)

disallowing credit of Rs.15 lakh and assessing the same as unexplained cash credit. 5. Aggrieved by the order of the Assessing

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 694/COCH/2024[2011-12]Status: DisposedITAT Cochin10 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

disallowances:- (i) Addition of undisclosed advertisement & slot income. Rs.5,22,344 (ii) Addition on account of unexplained cash credit Rs.8

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 690/COCH/2024[2006-07]Status: DisposedITAT Cochin10 Feb 2025AY 2006-07

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

disallowances:- (i) Addition of undisclosed advertisement & slot income. Rs.5,22,344 (ii) Addition on account of unexplained cash credit Rs.8

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 691/COCH/2024[2007-08]Status: DisposedITAT Cochin10 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

disallowances:- (i) Addition of undisclosed advertisement & slot income. Rs.5,22,344 (ii) Addition on account of unexplained cash credit Rs.8

TRIVANDRUM CABLE NETWORK(P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE -1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 693/COCH/2024[2010-11]Status: DisposedITAT Cochin10 Feb 2025AY 2010-11

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

disallowances:- (i) Addition of undisclosed advertisement & slot income. Rs.5,22,344 (ii) Addition on account of unexplained cash credit Rs.8

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 689/COCH/2024[2005-06]Status: DisposedITAT Cochin10 Feb 2025AY 2005-06

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

disallowances:- (i) Addition of undisclosed advertisement & slot income. Rs.5,22,344 (ii) Addition on account of unexplained cash credit Rs.8

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE -1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 692/COCH/2024[2008-09]Status: DisposedITAT Cochin10 Feb 2025AY 2008-09

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

disallowances:- (i) Addition of undisclosed advertisement & slot income. Rs.5,22,344 (ii) Addition on account of unexplained cash credit Rs.8

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

cash credit/ unexplained investment and as such he ought not to have invoked section 115BBE of the IT Act, 1961. 6. For the above and other reasons to be urged at the time of hearing, it is prayed that the learned ITAT may be Page 3 ITA Nos. 302 & 303/Coch/2020 pleased to cancel the order under section 263 passed

SHRI.P.V. RAVEENDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

ITA 303/COCH/2020[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

cash credit/ unexplained investment and as such he ought not to have invoked section 115BBE of the IT Act, 1961. 6. For the above and other reasons to be urged at the time of hearing, it is prayed that the learned ITAT may be Page 3 ITA Nos. 302 & 303/Coch/2020 pleased to cancel the order under section 263 passed