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115 results for “house property”+ Section 100clear

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Key Topics

Section 250109Addition to Income32Section 153C30Section 153A20Deduction15Section 143(3)13Section 80I13Section 13212Unexplained Investment12

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

section 54 F of the Act. 6. Aggrieved the assessee filed the appeal before the CIT(A). The assessee submitted before the CIT(A) the property in “Shobha City” is bought fully out of the funds of assessee’s husband and the assessee ITA Nos.613, 566/Coch/2022 Page 6 of 14 has invested the sale proceeds of the land in property

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

Showing 1–20 of 115 · Page 1 of 6

Disallowance11
Section 271(1)(c)10
Section 2639

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

section 54 F of the Act. 6. Aggrieved the assessee filed the appeal before the CIT(A). The assessee submitted before the CIT(A) the property in “Shobha City” is bought fully out of the funds of assessee’s husband and the assessee ITA Nos.613, 566/Coch/2022 Page 6 of 14 has invested the sale proceeds of the land in property

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

100 ITD 87) (Chennai) (TM) condoned more than six hundred days delay. 3.8 In view of the above, we are condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

100 ITD 87) (Chennai) (TM) condoned more than six hundred days delay. 3.8 In view of the above, we are condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare

A K SANTHOSH,KOCHI vs. DCIT, CORPORATE CIRCLE-1(1), KOCHI, KOCHI

In the result, both the appeals of the assessee are partly allowed

ITA 173/COCH/2023[2013-14]Status: DisposedITAT Cochin18 Nov 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Sreenivasan, CAFor Respondent: Smt. V. Swarnalatha, Sr. DR
Section 24Section 40Section 57

section 56, the assessee has correctly shown such income under the head income from other sources. Therefore, this ground of appeal of the assessee is allowed. 10. In the result, the appeal of the assessee is partly allowed “1. The officers below were not justified in confirming the disallowance made u/s 40(a)(ia) of Rs. 11,18,496/- being

A K SANTHOSH,KOCHI vs. DCIT, CORPORATE CIRCLE-1(1), KOCHI, KOCHI

In the result, both the appeals of the assessee are partly allowed

ITA 174/COCH/2023[2015-16]Status: DisposedITAT Cochin18 Nov 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Sreenivasan, CAFor Respondent: Smt. V. Swarnalatha, Sr. DR
Section 24Section 40Section 57

section 56, the assessee has correctly shown such income under the head income from other sources. Therefore, this ground of appeal of the assessee is allowed. 10. In the result, the appeal of the assessee is partly allowed “1. The officers below were not justified in confirming the disallowance made u/s 40(a)(ia) of Rs. 11,18,496/- being

M/S.ABAD BUILDERS,COCHIN vs. THE ACIT, COCHIN

In the result, the appeal by the assessee is allowed

ITA 185/COCH/2017[2010-11]Status: DisposedITAT Cochin19 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2010-11

For Appellant: Shri Tinu Anto, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 80Section 80I

housing project at its own risk and cost. Entire profit flowing therefrom was to be received by the assessee. It is true that the agreement provided that the assessee would receive remuneration. However, such one word used in the agreement cannot be interpreted in isolation out of context. When we read the entire document, and also consider that in form

M/S.THE ERNAKULAM DISTRICT CO-OP BANK LTD,COCHIN vs. THE JT. DIRECTOR OF INCOME TAX (EXEMPTION),, COCHIN

In the result, the appeal filed by the revenue is dismissed

ITA 508/COCH/2015[2010-11]Status: DisposedITAT Cochin22 Mar 2017AY 2010-11

Bench: S/Shri Abraham P George, Am & George George K, Jm & (Asst Year 2010-11)) The Ernakulam Dist Coop Bank Ltd Vs The Jt Director Of Income Tax Kakkanad (Exemption) Kochi Kochi ( Appellant/Respondent) (Respondent/Appellant)

Section 36(1)Section 36(1)(viia)Section 40

100,84,14,242/- u/s 36(1)(viia) of the Act. This claim consists of 7.5% of the total income of the assessee and 10% of the aggregate average rural advances. The Assessing Officer, in the impugned order had rejected the assessee’s claim of 10% of aggregate average rural advances. On further appeal, the CIT(A) confirmed the action

THEACIT, COCHIN vs. THE ERNAKULAM DISTRICT CO-OPERATIVE BANK LTD, COCHIN

In the result, the appeal filed by the revenue is dismissed

ITA 522/COCH/2015[2010]Status: DisposedITAT Cochin22 Mar 2017

Bench: S/Shri Abraham P George, Am & George George K, Jm & (Asst Year 2010-11)) The Ernakulam Dist Coop Bank Ltd Vs The Jt Director Of Income Tax Kakkanad (Exemption) Kochi Kochi ( Appellant/Respondent) (Respondent/Appellant)

Section 36(1)Section 36(1)(viia)Section 40

100,84,14,242/- u/s 36(1)(viia) of the Act. This claim consists of 7.5% of the total income of the assessee and 10% of the aggregate average rural advances. The Assessing Officer, in the impugned order had rejected the assessee’s claim of 10% of aggregate average rural advances. On further appeal, the CIT(A) confirmed the action

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

section 80P(2) is actually divided into six parts, categorised under clauses (a), (b), (c), (d), (e), and (f). Each one of these clauses deal with different types of co-operative societies engaged in different types of activities. The benefit made available to each one of them is also different from the other. Therefore, it may be useful to present

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

section 80P(2) is actually divided into six parts, categorised under clauses (a), (b), (c), (d), (e), and (f). Each one of these clauses deal with different types of co-operative societies engaged in different types of activities. The benefit made available to each one of them is also different from the other. Therefore, it may be useful to present

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

section 80P(2) is actually divided into six parts, categorised under clauses (a), (b), (c), (d), (e), and (f). Each one of these clauses deal with different types of co-operative societies engaged in different types of activities. The benefit made available to each one of them is also different from the other. Therefore, it may be useful to present

HLL BIOTECH LTD,TRIVANDRUM vs. THE ITO, WD-1(1), TRIVANDRUM

In the result, the appeals of the assessee as well as the Stay Petitions filed

ITA 578/COCH/2018[2015-16]Status: DisposedITAT Cochin15 Mar 2019AY 2015-16

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

property was created, this was not diversion at source but only application of income to discharge an obligation which decision is not applicable to the facts of the present case, since in the case of the assessee, there is specific direction from the Govt. of India to utilize the interest earned by way of depositing the equity funds

HLL BIOTECH LTD,TRIVANDRUM vs. THE ITO, WD-1(1), TRIVANDRUM

In the result, the appeals of the assessee as well as the Stay Petitions filed

ITA 576/COCH/2018[2013-14]Status: DisposedITAT Cochin15 Mar 2019AY 2013-14

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

property was created, this was not diversion at source but only application of income to discharge an obligation which decision is not applicable to the facts of the present case, since in the case of the assessee, there is specific direction from the Govt. of India to utilize the interest earned by way of depositing the equity funds

HLL BIOTECH LTD,TRIVANDRUM vs. THE ITO, WD-1(1), TRIVANDRUM

In the result, the appeals of the assessee as well as the Stay Petitions filed

ITA 577/COCH/2018[2014-15]Status: DisposedITAT Cochin15 Mar 2019AY 2014-15

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

property was created, this was not diversion at source but only application of income to discharge an obligation which decision is not applicable to the facts of the present case, since in the case of the assessee, there is specific direction from the Govt. of India to utilize the interest earned by way of depositing the equity funds

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10

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

Section 69

100 cents 3311/06 Rs.18,571/- per cent 36 cents 1755/08 Rs.1,93,543/- per cent 12.91 cents Small plot with house and asphalted roads 129/08 Rs.5,079/- per cent 31.5 cents 1716/09 Rs.99,310/- per cent 7.25 cents Small plot with house and asphalted roads. The Ld. AR submitted that the value of Rs.14,00,000/- as per registered document

MR.BABU MATHEW,COCHIN vs. THE ACIT, COCHIN

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

ITA 96/COCH/2016[2009-10]Status: DisposedITAT Cochin19 Jan 2018AY 2009-10

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

Section 133ASection 139(1)Section 143(3)Section 148Section 271(1)(c)Section 69

House, Income-tax, Circle-1(2), Kochi. Mathewsons building, Kaloor, Kochi-682 017. [PAN:ACHPM 3973H] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri A.S.Narayanamoorthy, CA Revenue by Shri A. Dhanaraj, Sr. DR Date of hearing 15/01/2018 Date of pronouncement 19/01/2018 O R D E R Per CHANDRA POOJARI, ACCOUNTANT MEMBER: These two appeals by the assessee are directed against different

MR.BABU MATHEW,COCHIN vs. THE ACIT, COCHIN

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

ITA 95/COCH/2016[2008-09]Status: DisposedITAT Cochin19 Jan 2018AY 2008-09

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

Section 133ASection 139(1)Section 143(3)Section 148Section 271(1)(c)Section 69

House, Income-tax, Circle-1(2), Kochi. Mathewsons building, Kaloor, Kochi-682 017. [PAN:ACHPM 3973H] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri A.S.Narayanamoorthy, CA Revenue by Shri A. Dhanaraj, Sr. DR Date of hearing 15/01/2018 Date of pronouncement 19/01/2018 O R D E R Per CHANDRA POOJARI, ACCOUNTANT MEMBER: These two appeals by the assessee are directed against different

REENAZ PROPERTIES P. LTD,EDAPALLY, KOCHI vs. THE PR CIT, KOCHI

In the result, the appeal filed by the assessee is dismissed

ITA 137/COCH/2019[2014-15]Status: DisposedITAT Cochin16 Oct 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Sri.Sudhanshu Shekar Jha
Section 143(3)Section 263Section 43CSection 50C

100. In the return of income, the assessee had disclosed business on sale of property (stock in trade). In the assessment completed, the A.O. treated the same as transfer of long term capital asset and applied provisions of section 50C of the I.T.Act. Therefore, the sale consideration received of Rs.2,33,50,000 was replaced by Rs.6

THE ITO,, COCHIN vs. LATE SRI.K.SASIDHARAN REP BY SMT. K.P.SAILAJA, COCHIN

In the result, the appeal filed by the Revenue is partly allowed for

ITA 56/COCH/2017[2006-07]Status: DisposedITAT Cochin10 Jul 2018AY 2006-07

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

Section 10(37)Section 139(1)Section 143(3)Section 263Section 54Section 54FSection 54F(4)

house within three years from the date of transfer (i.e. 01/04/2005) or purchased before one year of transfer or two years after the date of transfer. The CIT(A) observed that the Assessing Officer’s conclusion that the assessee acquired new residential property only on 22/01/2007, i.e., after two years from the date of transfer is factually incorrect. According