BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

121 results for “house property”+ Section 139(9)clear

Sorted by relevance

Delhi1,068Mumbai888Karnataka516Jaipur406Bangalore404Chennai230Ahmedabad226Hyderabad187Chandigarh187Surat160Kolkata154Indore122Cochin121Pune107Visakhapatnam104Amritsar85Telangana55Raipur54Calcutta52Rajkot48Lucknow39Nagpur35Guwahati29Allahabad26Jodhpur18Cuttack17Patna17Agra15SC14Rajasthan9Varanasi6Dehradun5Orissa2Jabalpur2Andhra Pradesh1Punjab & Haryana1Himachal Pradesh1Kerala1

Key Topics

Section 25094Addition to Income39Section 153C30Section 115B19Section 153A14Section 409Section 2639Capital Gains9Section 2(24)(vi)8

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 121 · Page 1 of 7

Section 488
Deduction4
Undisclosed Income4

SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

House, Central Circle-1, Mekkadambu – P.O. Ernakulam. Muvattupuzha. PAN:AAFPE 4655 C (Appellant) (Respondent) Appellant by Shri T. M. Sreedharan Respondent by Shri Sudhanshu Shekhar, CIT, D.R. Date of hearing 27/09/2017 Date of pronouncement 04/10/2017 ORDER PER P. K. BANSAL, V.P. All these appeals have been filed by the assessee against the consolidated order of CIT(A) dated 31/03/2016

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

139(1) of the Act in an account in any such bank or institution as specified and utilized in accordance with any scheme which the Central Government may, by notification in the official gazette framed in this behalf. Sub-section (4) is attracted only to a case where the sale consideration is not utilized either for purchase or for construction

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

9. The next question arises for consideration is whether the second proviso to section 40(a)(ia) as incorporated by Finance Act, 2012 is retrospective in operation or prospective in operation. We are conscious that some of the benches of this Tribunal in the country has taken the view that the second proviso to section 40(a)(ia) is retrospective

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

139 of the Act. The computation is as under: Full value of consideration on transfer of 87.99 cents of land being the amount Recorded in the books of firm as per section 45(3) 2,75,00,000 Less: Expense 5,000 Net consideration 2,74,95,000 Less: Indexed cost of acquisition 2,47,07,662 Capital gains

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

139(1) for the asst.year 2014-15 had already had expired at the time of survey u/s. 133A. Subsequently, the assessee filed the return of income for A.Y 2014-15 on 31-03-2017 by declaring an income of Rs. 6.00,000/- lakhs. Subsequently, notice u/s. 143(2) of the I.T. Act were issued on 12/09/2017. The Assessing Officer completed

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

139(1) for the asst.year 2014-15 had already had expired at the time of survey u/s. 133A. Subsequently, the assessee filed the return of income for A.Y 2014-15 on 31-03-2017 by declaring an income of Rs. 6.00,000/- lakhs. Subsequently, notice u/s. 143(2) of the I.T. Act were issued on 12/09/2017. The Assessing Officer completed

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

9. Paulson P. Varkey 19 10. Jobby Mathew 10 7.3 Shri Paulson P. Varkey, JohnyKuriakose and Paul Mathew were the working partners. The assessee firm ran Hotel Hill Park consisting of 3 non- A/c bars on the first floor, one A/c bar in the III floor, two Restaurants, one in first floor and one in third floor and lodging section

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

9. Paulson P. Varkey 19 10. Jobby Mathew 10 7.3 Shri Paulson P. Varkey, JohnyKuriakose and Paul Mathew were the working partners. The assessee firm ran Hotel Hill Park consisting of 3 non- A/c bars on the first floor, one A/c bar in the III floor, two Restaurants, one in first floor and one in third floor and lodging section

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

9. Paulson P. Varkey 19 10. Jobby Mathew 10 7.3 Shri Paulson P. Varkey, JohnyKuriakose and Paul Mathew were the working partners. The assessee firm ran Hotel Hill Park consisting of 3 non- A/c bars on the first floor, one A/c bar in the III floor, two Restaurants, one in first floor and one in third floor and lodging section

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

9. Paulson P. Varkey 19 10. Jobby Mathew 10 7.3 Shri Paulson P. Varkey, JohnyKuriakose and Paul Mathew were the working partners. The assessee firm ran Hotel Hill Park consisting of 3 non- A/c bars on the first floor, one A/c bar in the III floor, two Restaurants, one in first floor and one in third floor and lodging section

DCIT, ERNAKULAM vs. MATHA ENTERPRISES, ANGAMALLY

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

9. Paulson P. Varkey 19 10. Jobby Mathew 10 7.3 Shri Paulson P. Varkey, JohnyKuriakose and Paul Mathew were the working partners. The assessee firm ran Hotel Hill Park consisting of 3 non- A/c bars on the first floor, one A/c bar in the III floor, two Restaurants, one in first floor and one in third floor and lodging section

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

9. Paulson P. Varkey 19 10. Jobby Mathew 10 7.3 Shri Paulson P. Varkey, JohnyKuriakose and Paul Mathew were the working partners. The assessee firm ran Hotel Hill Park consisting of 3 non- A/c bars on the first floor, one A/c bar in the III floor, two Restaurants, one in first floor and one in third floor and lodging section