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98 results for “house property”+ Section 10(34)clear

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Key Topics

Section 250115Section 153A37Section 143(3)28Section 13219Section 12A19Addition to Income19Section 143(2)15Section 1111Disallowance10

PALLATH NAFEESA,MALAPPURAM vs. ITO, TIRUR

In the result, appeal filed by the assessee allowed

ITA 118/COCH/2023[2015-16]Status: DisposedITAT Cochin03 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Pallath Nafeesa The Income Tax Officer Poolakkodan House Tirur Athirumada, Punnathala Vs. Tirur, Malappuram 676552 [Pan: Alipn9300R] (Appellant) (Respondent)

For Appellant: Shri Shaji Paulose, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(37)Section 145ASection 194ASection 197Section 28Section 34Section 56(2)(viii)Section 57

House Tirur Athirumada, Punnathala vs. Tirur, Malappuram 676552 [PAN: ALIPN9300R] (Appellant) (Respondent) Appellant by: Shri Shaji Paulose, CA Respondent by: Smt. Girly Albert, Sr. D.R. Date of Hearing: 01.10.2024 Date of Pronouncement: 03.10.2024 O R D E R Per Bench This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi

Showing 1–20 of 98 · Page 1 of 5

Section 143(1)9
Depreciation9
Exemption9

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

KUMAR MADHAVANPILLAI.S,THIRUVANANTHAPURAM vs. ITO, WARD-1(4), TRIVANDRUM

In the result, the appeal of the assessee is hereby allowed

ITA 461/COCH/2024[2017-2018]Status: DisposedITAT Cochin03 Oct 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kumar Madhavanpillai S. Income Tax Officer -1(4) Chandra Press & Book Depot Aayakar Bhavan, Kowdiar P.O. Manjalikulam Road Thiruvananthapuram 695003 Vs. Thampanoor Thiruvananthapuram 695001 [Pan: Ajxps9299P] (Appellant) (Respondent)

For Appellant: Shri Anil Krishnan, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 50Section 54

10. The learned AR before us filed a paper book running from pages 1 to 66 and contended that the investment was made by the assessee in the residential property. Therefore, the same is eligible for deduction under section 50/54F of the Act. It was also contended by the learned AR that the depreciable assets, if the period of holding

MR.P.C.JOSE,,COCHIN vs. DCIT, COCHIN

In the result, the assessee’s appeal is dismissed, and the Revenue’s appeal is partly allowed and partly allowed for statistical purposes

ITA 54/COCH/2012[2008-09]Status: DisposedITAT Cochin23 Apr 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Dasp.C. Jose Deputy Commissioner Of Prop. Brothers Agencies Income Tax, Circle-2(1) Jews Street Vs. Kochi Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent) Deputy Commissioner Of P.C. Jose Income Tax, Circle-2(1) Prop. Brothers Agencies Kochi Vs. Jews Street Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent)

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

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 29.12.2010 for Assessment Year (AY) 2008-09. ITA Nos. 54& 84/Coch/2012 (AY: 2008-09) P.C. Jose v. Dy CIT / Dy. CIT v. P.C. Jose Ex-parte Order 2. The appeals were heard at length on 10.08.2023, covering all the issues, including the principal one, being the assessment

M/S PERINGATTU HEALTH FOUNDATION PRIVATE,ERNAKULAM vs. ITO CORPORATE WARD 2(3), KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 23/COCH/2023[2014-15]Status: DisposedITAT Cochin28 Nov 2023AY 2014-15

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Smt. Parvathi Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 12Section 143(3)Section 22Section 24(1)(b)

10 and 11 of the Judgment. Apart from the fact that the said decision is by a higher Court, which would therefore prevail over the decision by the Tribunal on the strength of judicial precedence, the premise of the decision in Premsudha Exports Pvt. Ltd. (supra) is, with respect, flawed. This is as the words “actual rent

K P MUHAMMED ALI,CALICUT vs. ITO ( INTERNATIONAL TAXATION), KOZHIKODE

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

ITA 1008/COCH/2022[2012-13]Status: DisposedITAT Cochin12 Jan 2024AY 2012-13

Bench: Shri Sanjay Arora & Manomohan Dask.P. Muhammed Ali Income Tax Officer K.P. House: 19/1866 (International Taxation) Chalappuram Vs. Kozhikode Calicut 673002 [Pan:Agnpm9397F] (Appellant) (Respondent)

For Appellant: Shri Raghunathan Palakkal, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 2(47)Section 2(47)(vi)Section 53A

House: 19/1866 (International Taxation) Chalappuram Vs. Kozhikode Calicut 673002 [PAN:AGNPM9397F] (Appellant) (Respondent) Appellant by: Shri Raghunathan Palakkal, Advocate Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 16.10.2023 Date of Pronouncement: 12.01.2024 O R D E R Per: Sanjay Arora, AM This is an Appeal by the Assessee arising out of order dated 25.11.2022 by the Commissioner

PANICHIKANDY MOHANDASAN,KASARGOD vs. ACIT, CIRCLE-1,KANNUR RANGE, KANNUR

In the result, appeal of the assessee is partly allowed

ITA 605/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Apr 2025AY 2015-16

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 40A(3)

10,64,649/-, disallowance of interest on loan availed for construction of Multiplex of Rs. 7,88,919/- and interest on loan credited to Kerala Finance Corporation (KFC) for construction of Mall of Rs. 30,99,044/-. The AO disallowed electricity charges paid to KSEB in cash by invoking provisions of section 40A(3) of the Act. While making

JAGADISH KUMAR P.V (LEGAL HEIR OF LATE REMA PADMAJA BAI),TRIVANDRUM vs. ACIT CIRCLE 2(1) , TRIVANDRUM

In the result, the assessee’s appeal is partly allowed and partly allowed for statistical purposes

ITA 376/COCH/2023[2016-17]Status: DisposedITAT Cochin11 Mar 2024AY 2016-17

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmijagadish Kumar P.V. Asst. Cit, Circle - 2(1) (L/H Of Rema Padmaja Bai) Thiruvananthapuram Sree, T.C. 50/899(1), Kalady Vs. Hsra A-56, Karamana P.O. Thiruvananthapuram [Pan:Aempp5283J] (Appellant) (Respondent)

For Appellant: Shri Raja Kannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)Section 69

section 143(3) of the Income Tax Act, 1961 (the Act) vide order dated 19.12.2018 for Assessment Year (AY) 2016-17. 2. The appeal is delayed by 26 days. The accompanying affidavit by the assessee’s spouse, her legal representative (LR), not seriously contested by the Revenue, suitably explains the delay. Further, Shri Kannan, the learned counsel for the assessee

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

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

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan group on 05.05.2016 and the assessee is wife of Shri Vinod Kumar Kuttappan. The assessee is the Managing

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

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

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan group on 05.05.2016 and the assessee is wife of Shri Vinod Kumar Kuttappan. The assessee is the Managing

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

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

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan group on 05.05.2016 and the assessee is wife of Shri Vinod Kumar Kuttappan. The assessee is the Managing

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

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

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan group on 05.05.2016 and the assessee is wife of Shri Vinod Kumar Kuttappan. The assessee is the Managing

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

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

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan group on 05.05.2016 and the assessee is wife of Shri Vinod Kumar Kuttappan. The assessee is the Managing

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

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

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan group on 05.05.2016 and the assessee is wife of Shri Vinod Kumar Kuttappan. The assessee is the Managing

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

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

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan group on 05.05.2016 and the assessee is wife of Shri Vinod Kumar Kuttappan. The assessee is the Managing

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 472/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

10(37) are applicable in case of agricultural lands. But in the present case, the property under transfer is a building with the appurtenant agricultural land. Hence the appellant's ground is rejected and the addition made by the Assessing Officer is upheld for the A.Y 2011-12.” (emphasis, ours) 10.3 Even before us there has been no improvement

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 48/COCH/2022[2012-2013]Status: DisposedITAT Cochin29 Sept 2023AY 2012-2013

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

10(37) are applicable in case of agricultural lands. But in the present case, the property under transfer is a building with the appurtenant agricultural land. Hence the appellant's ground is rejected and the addition made by the Assessing Officer is upheld for the A.Y 2011-12.” (emphasis, ours) 10.3 Even before us there has been no improvement

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 50/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

10(37) are applicable in case of agricultural lands. But in the present case, the property under transfer is a building with the appurtenant agricultural land. Hence the appellant's ground is rejected and the addition made by the Assessing Officer is upheld for the A.Y 2011-12.” (emphasis, ours) 10.3 Even before us there has been no improvement