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9 results for “house property”+ Section 133Aclear

Sorted by relevance

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Key Topics

Section 115B12Section 2638Section 688Survey u/s 133A8Section 697Section 1477Section 133A6Section 153C6Addition to Income6Section 143(3)

SHAHUL HAMEED,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

In the result, the appeal by the assessee is allowed

ITA 355/COCH/2024[2014-2015]Status: DisposedITAT Cochin27 Mar 2025AY 2014-2015

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 115Section 133ASection 143(3)Section 147Section 148Section 154Section 250Section 69

House Property” against the addition 2 ITA No.355/Coch/2024. Sri.Sahul Hameed. made under section 69 of the Act by applying the provisions of section 115-BBE(2) of the Act. 3. The brief facts of the case pertaining to this issue, as emanating from the record, are: The assessee is one of the partners of the building named “Double Seven Plaza

5
Unexplained Investment5
Natural Justice2

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

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

ITA 303/COCH/2020[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

133A. Accordingly the assessment was completed accepting the income declared by the assessee. It is to be seen that the assessee offered said income of Rs. 6,00,000 which is comprised of income from House Property of Rs. 72,000/- and income from toddy trading activity of Rs.5,28,000. Since the assessee has made certain investments which

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

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

ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

133A. Accordingly the assessment was completed accepting the income declared by the assessee. It is to be seen that the assessee offered said income of Rs. 6,00,000 which is comprised of income from House Property of Rs. 72,000/- and income from toddy trading activity of Rs.5,28,000. Since the assessee has made certain investments which

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE DCIT, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 463/COCH/2016[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

house property. Since the learned CIT-DR has not controverted the above submission made by the appellant, we direct the AO to delete the addition of Rs. 20,952/-. 12. Accordingly the appeal filed by the assessee stands allowed. 13. The appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE ACIT, CENTRAL CIRCLE, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 102/COCH/2023[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

house property. Since the learned CIT-DR has not controverted the above submission made by the appellant, we direct the AO to delete the addition of Rs. 20,952/-. 12. Accordingly the appeal filed by the assessee stands allowed. 13. The appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi

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

SRI.K.P. JOHNY,THRISSUR vs. THE DCIT, CIRCLE-2(1), THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 206/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

House Aayakar Bhavan Hospital Road, Chalakkudy vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [PAN: ACGPJ4958G] (Appellant) (Respondent) Assessee by: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him) Revenue by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 13.07.2023 Date of Pronouncement:09.10.2023 O R D E R Per Sanjay Arora, AM These are cross

THE DCIT, CIRCLE-2(1), THRISSUR vs. SRI.K.P. JOHNY, THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 254/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

House Aayakar Bhavan Hospital Road, Chalakkudy vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [PAN: ACGPJ4958G] (Appellant) (Respondent) Assessee by: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him) Revenue by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 13.07.2023 Date of Pronouncement:09.10.2023 O R D E R Per Sanjay Arora, AM These are cross

P. K JAYAPRAKASAN,VALAPPAD vs. INCOME TAX OFFICE WARD 1, GURUVAYUR

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

ITA 528/COCH/2023[2015-16]Status: DisposedITAT Cochin24 Apr 2025AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2015-16 Panakkal Kumaran Jayaprakasan Panakkal House Valappad Beach Valapad Cit(A) Vs. Thrissur 680 567 Thrissur Kerala Pan No : Afrpj2700A Appellant Respondent Appellant By : N O N E Respondent By : Shri Sanjit Kumar Das, Cit-Dr. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 24.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A), Thrissur Dated 12.08.2020 For The Ay 2015- 16 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). 2. The Assessee Has Raised The Following Grounds Of Appeal: Mr. P.K. Jayaprakasan, Thrissur Page 2 Of 5 Mr. P.K. Jayaprakasan, Thrissur Page 3 Of 5

For Appellant: N o n eFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 133ASection 144Section 250Section 69

House Valappad Beach Valapad CIT(A) Vs. Thrissur 680 567 Thrissur Kerala PAN NO : AFRPJ2700A APPELLANT RESPONDENT Appellant by : N o n e Respondent by : Shri Sanjit Kumar Das, CIT-DR. Date of Hearing : 19.02.2025 Date of Pronouncement : 24.04.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against