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73 results for “house property”+ Section 32(1)(ii)clear

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Delhi1,074Mumbai954Bangalore380Jaipur199Hyderabad194Chandigarh158Chennai142Ahmedabad105Kolkata89Indore88Cochin73Pune68Raipur68Rajkot54Amritsar53SC52Nagpur39Lucknow31Visakhapatnam28Surat28Patna26Guwahati21Cuttack13Agra11Jodhpur9Allahabad5Panaji3Dehradun3Varanasi2H.L. DATTU S.A. BOBDE1A.K. SIKRI ROHINTON FALI NARIMAN1T.S. THAKUR ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 250117Section 143(3)18Section 80P9Addition to Income6Section 2635Section 1325Section 153A5Section 153C5Section 2(14)(iii)4

MRS.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 207/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ii) where the capital asset became the property of the assessee by any of the modes specified in sub-section (1) of section 49, and the capital asset became the property of the previous owner before the 1 day of April, 1981, means the cost of the capital asset to the previous owner or the fair market value

Showing 1–20 of 73 · Page 1 of 4

Exemption4
Deduction4
Charitable Trust3

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 211/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ii) where the capital asset became the property of the assessee by any of the modes specified in sub-section (1) of section 49, and the capital asset became the property of the previous owner before the 1 day of April, 1981, means the cost of the capital asset to the previous owner or the fair market value

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 212/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ii) where the capital asset became the property of the assessee by any of the modes specified in sub-section (1) of section 49, and the capital asset became the property of the previous owner before the 1 day of April, 1981, means the cost of the capital asset to the previous owner or the fair market value

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 209/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ii) where the capital asset became the property of the assessee by any of the modes specified in sub-section (1) of section 49, and the capital asset became the property of the previous owner before the 1 day of April, 1981, means the cost of the capital asset to the previous owner or the fair market value

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 208/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ii) where the capital asset became the property of the assessee by any of the modes specified in sub-section (1) of section 49, and the capital asset became the property of the previous owner before the 1 day of April, 1981, means the cost of the capital asset to the previous owner or the fair market value

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

section 32(1)(ii) of the Act. Further, the Pune Bench of the Tribunal in the case of DCIT vs Ashoka Dhankuni Kharagpur Tollway Ltd [2022] 145 taxmann.com 97 (Pune – Trib.), which is authored by the one of the Hon'ble Members of this order (AM), took a view after making a reference of its earlier decisions in the case

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

32,66,045/-. The assessment was completed u/s 143(3) on 16.12.2019. The AO, while completing assessments denied the deduction claimed u/s 80P and treated the interest received on deposits with District Co- operative Banks amounting to Rs.41,68,214/- as income from other sources and consequently denied deduction u/s 80P of the Act on this amount. The assesse filed

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

32,66,045/-. The assessment was completed u/s 143(3) on 16.12.2019. The AO, while completing assessments denied the deduction claimed u/s 80P and treated the interest received on deposits with District Co- operative Banks amounting to Rs.41,68,214/- as income from other sources and consequently denied deduction u/s 80P of the Act on this amount. The assesse filed

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

32,66,045/-. The assessment was completed u/s 143(3) on 16.12.2019. The AO, while completing assessments denied the deduction claimed u/s 80P and treated the interest received on deposits with District Co- operative Banks amounting to Rs.41,68,214/- as income from other sources and consequently denied deduction u/s 80P of the Act on this amount. The assesse filed

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

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

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

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

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 503/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024

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

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

32 Ruchit -do- 2020-21 507/COCH/2024 33 Keeran Muhammed Basheer -do- 2017-18 508/COCH/2024 34 Keeran Muhammed Basheer ACIT, Central 2018-19 Circle -1, 509/COCH/2024 Calicut 35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024