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242 results for “house property”+ Section 143(1)clear

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Key Topics

Section 25067Section 143(3)51Section 26344Addition to Income38Section 153A31Section 153C30Section 115B23Section 13219Section 14714

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,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

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

Showing 1–20 of 242 · Page 1 of 13

...
Disallowance14
Deduction13
House Property11
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 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 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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

house property." 18. The ITAT being the last forum insofar as factual determination is concerned, these findings have attained finality. In any case, as mentioned above, the learned counsel for the appellant did not argue on this aspect and did not make any efforts to show as to how the aforesaid findings were perverse. It was for the appellant

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

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

house property. D. — Profits and gains of business or profession. E. - Capital gains. F. - Income from other sources. ' " D.—Profits and gains of business or profession Profits and gains of business or profession. 28. The following income shall be chargeable to income-tax under the head "Profits and gains of business or profession",- (i) the profits and gains

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

House, Ward 2(2), Kallekundur Road, Vettikattiri Post, Thrissur. Cheruthuruthy, Thrissur – 679 531. PAN : ECBPK 8337R APPELLANT RESPONDENT Assessee by : Shri V Ramnath, CA Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 06.12.2022 Date of Pronouncement : 19.12.2022 O R D E R Per Padmavathy S, Accountant Member: This appeal is against the order of CIT (Appeals

THE DCIT, CALICUT vs. M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST, CALICUT

In the result, the appeal filed by the revenue is dismissed

ITA 336/COCH/2015[2005-06]Status: DisposedITAT Cochin11 Sept 2017AY 2005-06

Bench: S/Shri George George K, Jm & Manjunath. G, Am The Dy Commr Of Income Tax Vs M/S Kunhitharuvai Memorial Central Circle Charitable Trust Kozhikode No.1 Mcc Cross Road Kozhikode 673 001 ( Appellant) (Respondent)

Section 11Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(2)

143(2) and 142(1) were issued. In response to the notices, the authorized representative for the assessee appeared from time to time and furnished the details as called for. During the course of assessment proceedings, the 1 Assessing Officer noticed that the assessee trust has diverted its funds to the persons as specified

SMT.MITHRA PAUL,MUVATTUPUZHA vs. THE ITO,WD-1, THODUPUZHA

In the result, the appeal filed by the assessee is allowed

ITA 421/COCH/2019[2014-15]Status: DisposedITAT Cochin20 Sept 2019AY 2014-15

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

Section 115BSection 143(3)Section 153Section 263Section 44ASection 69B

House, Mekkadampu(PO) Muvattupuzha, Ernakulam- 682316. To, The Income Tax Officer, Ward - 1 Thodupuzha. Dear Sir/Madam Sub: Confirmation of gift to my sister Mithra Paul I hereby confirm the following facts. 1. I am enclosing a copy of legal heirship certificate issued upon demise of my father, Sri. P.V. Paulose (certificate dated 24-07-2001). The legal heirs

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

1. The order dated 28-2-2022 passed by the Commissioner of Income Tax (Appeals)-12 Bengaluru disallowing the exemption claimed under section 54F of the Act by the assessee to the tune of Rs 86,24,063/- being investment in residential house property at ‘Skyline Infinity’, Thrissur for the AY 2015-16.; is illegal, arbitrary and unjustified

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

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

1. The order dated 28-2-2022 passed by the Commissioner of Income Tax (Appeals)-12 Bengaluru disallowing the exemption claimed under section 54F of the Act by the assessee to the tune of Rs 86,24,063/- being investment in residential house property at ‘Skyline Infinity’, Thrissur for the AY 2015-16.; is illegal, arbitrary and unjustified

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 192/COCH/2019[2012-13]Status: DisposedITAT Cochin25 Sept 2023AY 2012-13

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(3)Section 268A

1(2), Knowell Jairaj Building Kochi. NH Byepass, Near Edappally Junction Kochi – 682 024. [PAN: AABCM 6039M] (Appellant) (Respondent) Appellant by: Sri. Santosh P. Abraham, Adv. Respondent by: Smt.J.M.Jamuna Devi, Sr.DR Date of Date of Hearing : 13.07.2023 Pronouncement: 25.09.2023 O R D E R Per Sanjay Arora, AM: These are two Appeals by the Revenue agitating the appellate order dated

THE ACIT, CORP CIRCLE-1(2), KOCHI vs. M/S.KNOWELL REALTORS INDIA P. LTD, KOCHI

In the result, the Revenue’s appeals are allowed

ITA 193/COCH/2019[2015-16]Status: DisposedITAT Cochin25 Sept 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Santosh P. Abraham, AdvFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 143(3)Section 268A

1(2), Knowell Jairaj Building Kochi. NH Byepass, Near Edappally Junction Kochi – 682 024. [PAN: AABCM 6039M] (Appellant) (Respondent) Appellant by: Sri. Santosh P. Abraham, Adv. Respondent by: Smt.J.M.Jamuna Devi, Sr.DR Date of Date of Hearing : 13.07.2023 Pronouncement: 25.09.2023 O R D E R Per Sanjay Arora, AM: These are two Appeals by the Revenue agitating the appellate order dated

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 192Section 199Section 250

house property and interest. In the said return of income the assessee had declared interest income of his deceased wife from SBI and Canara Bank and claimed TDS credit on the same. Intimation under Section 143(1