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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

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

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

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. It is prayed that the orders of the learned Commissioner of Income Tax (Appeals) be reversed and that of the Assessing Officer restored

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

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

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. The case laws relied upon by the CIT(Appeals) are distinguishable on facts, since a particulars case has to be viewed

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

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

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. The case laws relied upon by the CIT(Appeals) are distinguishable on facts, since a particulars case has to be viewed

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

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

section 56(2)(ii) in its spirit and substance and held the impugned lease rent as chargeable to tax under the head "Income from Other Sources" as laid down u/s.56(1)(U) of the Act. 6. The case laws relied upon by the CIT(Appeals) are distinguishable on facts, since a particulars case has to be viewed

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

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

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. 2

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

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

254 ITR 377) (Del.). 10. CIT vs. Malayalam Plantations Ltd. (53 ITR 140) (SC) 6. We have heard the rival submissions and perused the record. We find that the assessee has not established in the cash flow statements about the availability of enough own funds at the time of making investments in the exempted income yielding assets. Hence

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

254 only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals). Both the assessee as well as the Department have a right to file an appeal/cross-objections before the Tribunal. The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, although not raised earlier. . ITA No.404 & others/Coch/2024 Page