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

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

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: "A bare reading of section 37(1) clearly shows that any expenditure which is not in the nature described

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: "A bare reading of section 37(1) clearly shows that any expenditure which is not in the nature described

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: "A bare reading of section 37(1) clearly shows that any expenditure which is not in the nature described

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 "A bare reading of section 37(1) clearly shows that any expenditure

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 "A bare reading of section 37(1) clearly shows that any expenditure

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 "A bare reading of section 37(1) clearly shows that any expenditure

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 "A bare reading of section 37(1) clearly shows that any expenditure

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 "A bare reading of section 37(1) clearly shows that any expenditure

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 "A bare reading of section 37(1) clearly shows that any expenditure

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

260 & 402/Coch/2015. On perusal of this decision, it is observed that Hon'ble ITAT followed its own decision in the case of Arun Thomas, I.T.A No. 248/Coch/2012, dated 22-03-2013. The relevant part of the decision is as under: I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 "A bare reading of section 37(1) clearly shows that any expenditure

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

SRI.GEORGE M.GEORGE,KOZHENCHERRY, PATHANAMTHITTA vs. THE ACIT, CIR-1, THIRUVALLA, THIRUVALLA

In the result, appeal filed by the assessee is dismissed

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

House Vs. Income-tax, Circle – 1 College Road, Kozhencherry Thiruvalla. Pathanamthitta – 689 641. PAN : ACJPG7312C. (Applicant) (Respondent) Appellant by : Sri.R.Sreenivasan Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 04.10.2018 Date of Hearing : 03.10.2018 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed against CIT(A)’s order dated