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

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

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

Section 153C of the Act. The finding of fact recorded by the Commissioner of Income Tax (Appeals) is not on this aspect of the matter. As already excerpted, the Tribunal examined yet another circumstance and recorded a finding in the common order impugned in the appeal. We are pursuaded with the argument of Adv. Navneeth N. Nath that the Tribunal

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

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

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

Section 153C of the Act. The finding of fact recorded by the Commissioner of Income Tax (Appeals) is not on this aspect of the matter. As already excerpted, the Tribunal examined yet another circumstance and recorded a finding in the common order impugned in the appeal. We are pursuaded with the argument of Adv. Navneeth N. Nath that the Tribunal

PULIKKAPARAMBIL GEORGE JACOB,KOZHIKODE vs. ITO WARD 1(1), KOZHIKODE, KOZHIKODE

In the result, assessee’s appeal is allowed for statistical purposes

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

section 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 27/12/2016 for the Assessment Year (AY) 2011-12. 2. The appeal raises a single issue, i.e., the assessment of capital gain, if any, arising to the assessee for the current year. It would be relevant to recount the facts of the case in brief. Shri Jacob George

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Acit, Circle-1, Non-Corporate .......... Appellant Iind Floor, C.R. Building, I.S. Press Road Ernakulam 682018 Vs. Pvr Tourist Home .......... Respondent Palarivattom, Kochi 682025 [Pan: Aadfp3442Q] Appellant By: Shri Suresh Sivanandan, Cit-Dr Respondent By: Shri Mohan Pulickal, Advocate Date Of Hearing: 10.03.2025 Date Of Pronouncement: 21.03.2025

house on July 1, 1979. At the time of constitution of the firm the partners brought the land and the respective portion of the building thereon towards their share capital and the firm for several 6 PVT Tourist Home years claimed ownership of the building and based on the same, depreciation was claimed in respect of the building