KALLULLATHIL THAZHATHEVEETIL NASIR,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

115 BBE of the Act, ignoring the loss relating to house property. The appellant humbly submit that the provisions relating to not granting the los relating to house property if income is liable to tax under section

KALLULLATHIL THAZHATHEVEETIL NASIR,MANATHAVADY vs. ITO,WARD-2, KALPETTA

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

115 BBE of the Act, ignoring the loss relating to house property. The appellant humbly submit that the provisions relating to not granting the los relating to house property if income is liable to tax under section

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

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

115 BBE r.w.s 69 of the Act. For the sake of clarity the same is reproduced as under “(1) Where the total income of an assessee.— (a) includes any income referred to in section 68, section 69, section 69A. section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b) determined

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

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

115 BBE r.w.s 69 of the Act. For the sake of clarity the same is reproduced as under “(1) Where the total income of an assessee.— (a) includes any income referred to in section 68, section 69, section 69A. section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b) determined

SRI UMA MAHESHWARA RAO CHINNI,GUNTUR vs. ASST COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

115 BBE as amended by the Finance Act. 2017 reads as under: Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115BBE. (1) Where the total income of an assessee, - (a) includes any income referred to in section 68, section 69, section 69A, section 69B, section

SRI SRAVAN KUMAR NEELA,NALGONDA vs. ACIT CENTRAL CIRCLE 1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

115 BBE as amended by the Finance Act. 2017 reads as under: Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115BBE. (1) Where the total income of an assessee, - (a) includes any income referred to in section 68, section 69, section 69A, section 69B, section

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring

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

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

115 BBE of the Act. It is on record that no evidence of any investment or return have been obtained from outside India, after detailed enquiry for more than one year. . 12. CITATIONS: All the citations relied by the appellant are seen interpreted by CIT (A) by considering part of fin dings in the same found suitable to him, ignoring