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Section 115B12 Section 2638 Section 688 Section 271(1)(c)2 Section 139(1)2 Section 242 Section 3(1)(b)2 Unexplained Cash Credit2 Unexplained Investment

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR

Section 115BSection 263Section 3(1)(b)Section 68

302 & 303/Coch/2020 shortcomings in investments made in the earlier years and hence the income declared as a result of survey has to be taxed under section 115BBE r.w.s 69 of the act. Further after going through the facts of the case it is seen that the assessee has derived income from House Property

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

SHRI.P.V. RAVEENDRAN,KANNUR vs. THE ITO, KANNUR

FRANCIS LISTON,ERNAKULAM vs. INCOME TAX OFFICER, NONCORPORATE WARD 2(1), KOCHI, ERNAKULAM