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71 results for “house property”+ Section 123clear

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Key Topics

Section 250115Section 143(3)27Section 37(1)26Section 26315Section 457Section 577Disallowance7Section 53A6Deduction4Section 143(2)

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

Showing 1–20 of 71 · Page 1 of 4

3
Reassessment3
Addition to Income3

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

Properties and Investments Ltd. and Another in ITA Nos. 69 to 72 and 73 to 75/Coch/ dated 21/02/2019 wherein it was held as follows: 4. Since the facts in all these appeals are identical in nature, we consider the facts as narrated in ITA No.69/Coch/2018. The original assessment in this case was completed u/s 143(3) r.ws

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

Properties and Investments Ltd. and Another in ITA Nos. 69 to 72 and 73 to 75/Coch/ dated 21/02/2019 wherein it was held as follows: 4. Since the facts in all these appeals are identical in nature, we consider the facts as narrated in ITA No.69/Coch/2018. The original assessment in this case was completed u/s 143(3) r.ws

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

Properties and Investments Ltd. and Another in ITA Nos. 69 to 72 and 73 to 75/Coch/ dated 21/02/2019 wherein it was held as follows: 4. Since the facts in all these appeals are identical in nature, we consider the facts as narrated in ITA No.69/Coch/2018. The original assessment in this case was completed u/s 143(3) r.ws

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 69/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

SMT.HALIMA ZUBAIR,COCHIN vs. THE ACIT, COCHIN

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

ITA 116/COCH/2016[2011-12]Status: DisposedITAT Cochin01 Apr 2019AY 2011-12

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

For Appellant: Sri.Surendranatha RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 2(14)Section 54F

section 54F for the amount invested in this property.” 3. The brief facts of the case are as follows: The assessee is an individual, who is a dealer in tiles and sanitary items. She is also commission agent of seafood. For the assessment year 2011-2012, the return of income was filed on 30.09.2011 declaring total income at Rs.26

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

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

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed