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88 results for “house property”+ Section 100clear

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Key Topics

Section 250126Section 54F25Addition to Income15Section 153A14Section 80I13Disallowance13Deduction13Section 143(3)10Section 80P9Depreciation

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 88 · Page 1 of 5

9
Section 1328
Section 1546

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 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

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

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

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

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

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

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 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

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

SONIYA DAVID LATHIKA,THIRUVANANTHAPURAM vs. ITO WARD 2(3), TRIVANDRUM, THIRUVANANTHAPURAM

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

ITA 667/COCH/2022[2012-2013]Status: DisposedITAT Cochin07 Jun 2024AY 2012-2013

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm Soniya David Lathika The Ito, Ward-2(3) S. S. Nivas, Vizhinjam, Aayakar Bhavan, Kowdiar, Vs. Mukkola, Venganoor, Trivandrum-4 Thiruvananthapuram, Kerala Pan/Gir No. Ajqpl 8228 A (Assessee) : (Respondent)

For Appellant: Shri Adarsh BFor Respondent: 13.03.2024
Section 10(37)Section 250

House) (ITAT Cochin) dated 06/06/2019 The instant case is relating to the acquisition of the property taken by VISL for vizhinjam port construction is well decided by the ITAT Kochi bench in the case - ITO Vs Smt. Asha Vimala Melpuratharisu Puthen Vecdu.ref: ITA No.568/Coch/2 018 : Asst.Year 2013-2014. "In the relevant case it is held that Character of compulsory acquisition

FRANCIS LISTON,ERNAKULAM vs. INCOME TAX OFFICER, NONCORPORATE WARD 2(1), KOCHI, ERNAKULAM

In the result, the appeal of the assessee bearing ITA No

ITA 673/COCH/2025[2011-12]Status: DisposedITAT Cochin24 Nov 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Anikesh Banerjee

For Appellant: Shri Francis ListonFor Respondent: Smt. Leena Lal. Snr DR
Section 139(1)Section 148Section 24Section 250Section 271(1)(c)Section 274

section 250 of the Income tax Act, 1961 (for brevity, the “the Act”), date of order 22/07/2025 for Assessment year 2011-12. The impugned order emanated from the order of the Learned Income-tax Officer, Non-Corp. Ward-2(1), Kochi (for brevity, the “Ld. AO”) passed u/s 271(1)(c) of the Act, date of order 19/08/2016

BABU CHANDRATHIL GEORGE,PALARIVATTOM vs. ITO, NON-CORP WARD-1 (1), COCHIN

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

ITA 300/COCH/2024[2016-2017]Status: DisposedITAT Cochin28 Mar 2025AY 2016-2017

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 142(1)Section 143Section 143(2)Section 250Section 69B

House v. Non-Corp.Ward -1(1) Civil Line Road Cochin. Palarivattom Ernakulam – 682 025. PAN :AGZPG7680D. (Appellant) (Respondent) Appellant by : --- None --- Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearing :24.03.2025 Pronouncement : 28.03.2025 O R D E R Per Sandeep Singh Karhail, JM : 1. The assessee has filed the present appeal against the impugned order dated 12/02/2024, passed under section

THE DCIT,CEN-CIRCLE,, THRISSUR vs. SRI.T.G. CHANDRAKUMAR, THRISSUR

In the result, the Appeal by the Revenue is allowed on the aforesaid terms

ITA 67/COCH/2018[2008-09]Status: DisposedITAT Cochin03 Apr 2023AY 2008-09

Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)

For Appellant: Smt. J.M. Jamuna Devi, Sr. DRFor Respondent: Shri C.B.M. Warrier, FCA
Section 132Section 153CSection 268A

section (3) thereof, would have no bearing on the merits of the case. The decision by the first appellate authority for that year, as for the current year, cannot bind this Tribunal, so that the matter cannot be regarded as covered, and would require being adjudicated by it on merits. The same would though be relevant and taken into account

CARMEL CONVENT ,THIRUVANANTHAPURAM vs. ITO EXEMPTION WARD, TRIVANDRAM, THIRUVANANTHAPURAM

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

ITA 689/COCH/2022[2016-2017]Status: DisposedITAT Cochin07 Mar 2024AY 2016-2017

Bench: Shri Sanjay Arora & Dr. Seethalakshmi

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 11(1)Section 11(1)(d)Section 12ASection 143(3)

section, are met. Exemptions provisions, as indeed tax statutes, are to be strictly construed: CC v. Dilip Kumar & Co. [2018] 6 GSTR-OL 46 (SC); Banarsi Debi v. ITO [1964] 53 ITR 100 (SC); Ramnath & Co. v. CIT [2020] 425 ITR 337 (SC), affirming [2016] 388 ITR 307 (Ker); Ajmera Housing Corporation

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

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 Director of Keranadu Printing and Publishing (P) Ltd. and Nightingale College

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

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 Director of Keranadu Printing and Publishing (P) Ltd. and Nightingale College

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

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 Director of Keranadu Printing and Publishing (P) Ltd. and Nightingale College

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

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 Director of Keranadu Printing and Publishing (P) Ltd. and Nightingale College