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2 results for “house property”+ Section 282(1)clear

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Key Topics

Section 2635Section 143(3)2Section 322Section 54F2Deduction2

BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI

In the result, appeal filed by the assessee stands partly allowed

ITA 1161/COCH/2024[2013-14]Status: DisposedITAT Cochin29 Apr 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2013-14 Beneesh Kumar .......... Appellant Madathuparambu House, Thattzham Road Vaduthala, Kochi 682023 [Pan: Agipb7548Q] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward, Kochi Appellant By: Shri Ramesh Cherian, Advocate Respondent By: Shri Omanakutan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025

For Appellant: Shri Ramesh Cherian, AdvocateFor Respondent: Shri Omanakutan, Sr. D.R
Section 143(3)Section 250Section 282(1)Section 54Section 54F

house property’, ‘income from business, and ‘capital gains’. The return of income for AY 2013-14 was filed on 02.12.2013 declaring total income of Rs. 2 Beneesh Kumar 2, 13,150/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-1(1), NC, Kochi (hereinafter called "the AO") vide order dated 25.02.2016 passed

KERALA TRANSPORT DEVELOPMENT FINANCE CORPORATION LTD,TRIVANDRUM vs. THE PCIT , TRIVANDRUM

In the result, appeal filed by the assessee stands allowed

ITA 443/COCH/2023[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2018-19 Kerala Transport Development Finance .......... Appellant Corporation Limited, Thiruvananthapuram. Pan: Aabck1318F Vs.

For Appellant: Smt. Anoopa, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 115JSection 143(3)Section 263Section 32

282 (SC). The error in the assessment order should be one that it is not debatable or plausible view. In a case where the Assessing Officer examined the claim took one of the plausible views, the assessment order cannot be termed as an “erroneous”. 9. In the present case, it is undisputed that the item sought to be revised