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64 results for “house property”+ Section 151(2)clear

Sorted by relevance

Delhi461Mumbai312Bangalore151Chandigarh122Jaipur113Chennai90Cochin64Pune55Hyderabad48Rajkot40Raipur37Guwahati21Ahmedabad20Indore20Lucknow18Nagpur16Visakhapatnam15Agra13SC11Kolkata10Amritsar9Surat7Patna5Cuttack5Jodhpur3Ranchi2Jabalpur1Allahabad1Dehradun1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 250114Section 69C8House Property5Section 694Addition to Income4Section 153C2Section 1482Section 482Capital Gains2Deduction

RAMLA HAMEED,ALAPPUZHA vs. INCOME TAX OFFICER, ALAPPUZHA

The appeal of the assessee is allowed for statistical purposes with the direction that the Assessing

ITA 393/COCH/2025[2018-19]Status: DisposedITAT Cochin12 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 143Section 147Section 148Section 48

2) and 142 (1) of the act where issued, which were partially complied. Since assessee did not comply fully to the notice issued by the A.O therefore show cause notice was issued, and the assessee partially responded. On further enquiry, the Assessing Officer concluded that the assessee failed to substantiate the cost of construction claimed in the computation of capital

SHAJU NINAN JOHN,ERNAKULAM vs. THE DCIT, CIRCLE- INTERNATIONAL TAXATION, KOCHI, KOCHI

In the result, the appeal by the assessee is dismissed

Showing 1–20 of 64 · Page 1 of 4

2
ITA 688/COCH/2022[2017-2018]Status: DisposedITAT Cochin02 Mar 2023AY 2017-2018

Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)

For Appellant: Shri Suresh Kumar Varma K, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 17/12/2019 for Assessment Year (AY) 2017-18. 2. The appeal, even as it projects several grounds, making in fact the Grounds before the first appellate authority as part thereof vide its last Gd. 4, raises a single issue, i.e., the eligibility or otherwise

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 695/COCH/2023[2015-16]Status: DisposedITAT Cochin09 Dec 2024AY 2015-16

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

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

section 69 of the Act. In the present case the assessee had filed cash flow statement showing the source for the cost of construction of the house property. There is no material on record to disbelieve the explanation offered in support of the source for the cost of construction of the property. The AO cannot make additions merely based

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 697/COCH/2023[2017-18]Status: DisposedITAT Cochin09 Dec 2024AY 2017-18

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

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

section 69 of the Act. In the present case the assessee had filed cash flow statement showing the source for the cost of construction of the house property. There is no material on record to disbelieve the explanation offered in support of the source for the cost of construction of the property. The AO cannot make additions merely based

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER , WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 694/COCH/2023[2014-15]Status: DisposedITAT Cochin09 Dec 2024AY 2014-15

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

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

section 69 of the Act. In the present case the assessee had filed cash flow statement showing the source for the cost of construction of the house property. There is no material on record to disbelieve the explanation offered in support of the source for the cost of construction of the property. The AO cannot make additions merely based

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 696/COCH/2023[2016-17]Status: DisposedITAT Cochin09 Dec 2024AY 2016-17

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

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

section 69 of the Act. In the present case the assessee had filed cash flow statement showing the source for the cost of construction of the house property. There is no material on record to disbelieve the explanation offered in support of the source for the cost of construction of the property. The AO cannot make additions merely based

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

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 SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 439/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

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL IRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 437/COCH/2024[2015-2016]Status: DisposedITAT Cochin20 Dec 2024AY 2015-2016

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

In the result, appeal of the assessee is hereby dismissed

ITA 458/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

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

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

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

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

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

In the result, appeal of the assessee is hereby dismissed

ITA 404/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

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

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

In the result, appeal of the assessee is hereby dismissed

ITA 456/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

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

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

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

In the result, appeal of the assessee is hereby dismissed

ITA 457/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

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

In the result, appeal of the assessee is hereby dismissed

ITA 503/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

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

BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

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