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68 results for “house property”+ Search & Seizureclear

Sorted by relevance

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Key Topics

Section 250114Section 12A16Section 153C10Search & Seizure9Section 1328Section 118Section 153A7Addition to Income7Section 143(3)4Section 13

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM, KOCHI vs. SAMAIRA PROPERTIES PVT.LTD., THIRUVANANTHAPURAM

In the result, the appeal filed by the Revenue stands partly allowed for statistical purposes

ITA 609/COCH/2025[2020-21]Status: DisposedITAT Cochin06 Nov 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2020-21 Acit, Central Circle - 2, Ernakulam .......... Appellant Vs. Samaira Properties Pvt. Ltd .......... Respondent Samaira House, Kra-D6, Kowdiar Thiruvananthapuram 695003 [Pan: Abbcs6500L] Assessee By: Shri Anoop V.Francis, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025

For Appellant: Shri Anoop V.Francis, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 144

House, KRA-D6, Kowdiar Thiruvananthapuram 695003 [PAN: ABBCS6500L] Assessee by: Shri Anoop V.Francis, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 03.11.2025 Date of Pronouncement: 06.11.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi

Showing 1–20 of 68 · Page 1 of 4

4
Charitable Trust4
Exemption4

AYANA CHARITABLE TRUST,THIRUVALLA vs. DCIT(EXEMPTION), TRIVANDRUM

In the result, all the appeals filed by the assessees stand allowed

ITA 14/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

LOVE INDIA MINISTRIES,THIRUVALLA vs. THE DCIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 13/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

M/S.BELIEVERS EASTERN CHURCH,THIRUVALLA vs. THE CIT (EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 15/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

LAST HOUR MINISTRY,THIRUVALLA vs. ACIT(EXEMPTION), KOCHI

In the result, all the appeals filed by the assessees stand allowed

ITA 12/COCH/2021[2020-21]Status: DisposedITAT Cochin04 Aug 2025AY 2020-21

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

For Appellant: Shri B. Ramakrishnan, &For Respondent: Smt. Veni Raj, CIT-DR
Section 11Section 12ASection 13Section 132

housing project, education to poor children, community development etc. The assessee filed its returns of income after claiming exemption u/s. 11 of the Act and the same was allowed by the AO. The search and seizure operations u/s. 132 of the Act were conducted on 05/11/2020 in the premises of appellant-society. It was stated that when the search

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE ACIT, CENTRAL CIRCLE, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 102/COCH/2023[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

search and seizure operations on Shri E. Shemsudeen. Therefore, we proceed to dispose of the grounds of appeal raised by the assessee as under. 6. Ground of appeal No. 1 is not pressed and dismissed as such. 7. Ground of appeal No. 2 challenges the addition made by the AO on account of low gross profit. The appellant submits that

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE DCIT, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 463/COCH/2016[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

search and seizure operations on Shri E. Shemsudeen. Therefore, we proceed to dispose of the grounds of appeal raised by the assessee as under. 6. Ground of appeal No. 1 is not pressed and dismissed as such. 7. Ground of appeal No. 2 challenges the addition made by the AO on account of low gross profit. The appellant submits that

MOHAMMED KUTTY PUDUKKUDI,KOZHIKODE vs. ACIT CENTRAL CIRCLE 2, KOZHIKODE

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

ITA 732/COCH/2025[2011-12]Status: DisposedITAT Cochin19 Nov 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2011-12 Mohammed Kutty Pudukkudi .......... Appellant 4/61, Pudukkudi House, Ponmundam P.O. Tirur, Malappuram 676106 [Pan: Afepp4646J] Vs. Acit, Central Circle-2, Kozhikode ......... Respondent Assessee By: Shri C.B.M. Warrier, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 06.11.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 131Section 132Section 143(3)Section 153A

House, Ponmundam P.O. Tirur, Malappuram 676106 [PAN: AFEPP4646J] vs. ACIT, Central Circle-2, Kozhikode ......... Respondent Assessee by: Shri C.B.M. Warrier, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 06.11.2025 Date of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order

SMT.KOMALAM VIJAYAN W/O LATE P.M. VIJAYAN,THRISSUR vs. THE ACIT, THRISSUR

In the result, the appeals filed by the assessees stand partly allowed for statistical purposes

ITA 36/COCH/2021[2008-09]Status: DisposedITAT Cochin06 Nov 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2008-09 A.A. Balachandran .......... Appellant Ayyappanparambil House, Mulumkunnathukavi, P.O., Thrissur 680581 [Pan: Abxpb2391K] Vs. Acit, Centralcircle, Thrissur ......... Respondent Assessee By: ------- None ------- Revenue By: Shri Sanjit Kumar Das, Cit-Dr Assessment Year: 2008-09 Komalam Vijayan (L/H Of Late P.M. Vijayan) .......... Appellant Punchadat House, Kolazhy, Moorkkanikkara,Thrissur 680581 [Pan: Abopv0517A] Vs. Acit, Centralcircle, Thrissur ......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 153C

House, Kolazhy, Moorkkanikkara,Thrissur 680581 [PAN: ABOPV0517A] vs. ACIT, CentralCircle, Thrissur ......... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.11.2025 Date of Pronouncement: 06.11.2025 2 A.A. Balachandran O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessees are directed against the orders of the Commissioner of Income

SHRI.A.A. BALACHANDRAN,THRISSUR vs. THE ACIT, THRISSUR

In the result, the appeals filed by the assessees stand partly allowed for statistical purposes

ITA 35/COCH/2021[2008-09]Status: DisposedITAT Cochin06 Nov 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2008-09 A.A. Balachandran .......... Appellant Ayyappanparambil House, Mulumkunnathukavi, P.O., Thrissur 680581 [Pan: Abxpb2391K] Vs. Acit, Centralcircle, Thrissur ......... Respondent Assessee By: ------- None ------- Revenue By: Shri Sanjit Kumar Das, Cit-Dr Assessment Year: 2008-09 Komalam Vijayan (L/H Of Late P.M. Vijayan) .......... Appellant Punchadat House, Kolazhy, Moorkkanikkara,Thrissur 680581 [Pan: Abopv0517A] Vs. Acit, Centralcircle, Thrissur ......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 153C

House, Kolazhy, Moorkkanikkara,Thrissur 680581 [PAN: ABOPV0517A] vs. ACIT, CentralCircle, Thrissur ......... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.11.2025 Date of Pronouncement: 06.11.2025 2 A.A. Balachandran O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessees are directed against the orders of the Commissioner of Income

MOHAMMED KUTTY PUDUKKUDI,MALAPPURAM vs. ACIT,CENTRAL CIRCLE-2, KOZHIKODE

In the result, the appeal filed by the assessee stands allowed

ITA 774/COCH/2025[2013-14]Status: DisposedITAT Cochin19 Nov 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2013-14 Mohammed Kutty Pudukkudi .......... Appellant 4/61, Pudukkudi House, Ponmundam P.O. (Via) Tirur 676106 [Pan: Afepp4646J] Vs. Acit, Central Circle-2, Kozhikode ......... Respondent Assessee By: Shri C.B.M. Warrier, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 06.11.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 153A

House, Ponmundam P.O. (via) Tirur 676106 [PAN: AFEPP4646J] vs. ACIT, Central Circle-2, Kozhikode ......... Respondent Assessee by: Shri C.B.M. Warrier, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 06.11.2025 Date of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order

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

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were

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

Section 250

seizure or impounding of any kind relating to the so called foreign income from the appellant during the proceedings under section 132 of the Act. 2. The appellant affirms that the investment made by Shri P.A. Ibrahim, in another company , which is not related or connected to the appellant, and its extension by A.O. by making unheard presumptions, were