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72 results for “house property”+ Section 41(1)clear

Sorted by relevance

Delhi1,085Mumbai1,002Bangalore361Jaipur214Hyderabad208Chandigarh159Chennai152Ahmedabad133Indore81Kolkata77Cochin72Pune71Raipur64Rajkot52SC44Nagpur34Lucknow33Surat31Amritsar28Agra22Guwahati22Patna21Visakhapatnam21Cuttack13Jodhpur5Allahabad5Dehradun4Varanasi3Jabalpur2Ranchi1H.L. DATTU S.A. BOBDE1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 250116Addition to Income9Section 1478Section 143(3)8Section 69A6Section 1546Section 133A4Section 694Section 1484Survey u/s 133A

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

house property incomeare not covered under the provision of section 80P(2)(a)(i) of Act as these incomesare not earned by providing credit facilities to its members. ii) The assessee society regularly invested funds not immediately required for business purposes. Interest on such investments, therefore could not fall within the meaning of the expression ‘ profits and gains of business

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

Showing 1–20 of 72 · Page 1 of 4

4
Limitation/Time-bar4
Charitable Trust3

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

house property incomeare not covered under the provision of section 80P(2)(a)(i) of Act as these incomesare not earned by providing credit facilities to its members. ii) The assessee society regularly invested funds not immediately required for business purposes. Interest on such investments, therefore could not fall within the meaning of the expression ‘ profits and gains of business

SRI UMA MAHESHWARA RAO CHINNI,GUNTUR vs. ASST COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

ITA 895/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 115BSection 132ASection 143(3)Section 147Section 148Section 153ASection 69A

Property Transactions Act, etc., with a view to curb the mischief of subsequently disclosing the undisclosed cash/entries/assets of earlier years in return of income filed for current year in the garb of regular business income or income from other sources and paying much less taxes and that too without paying any penalty also. This was also intended to prevent such

SRI SRAVAN KUMAR NEELA,NALGONDA vs. ACIT CENTRAL CIRCLE 1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

ITA 899/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 115BSection 132ASection 143(3)Section 147Section 148Section 153ASection 69A

Property Transactions Act, etc., with a view to curb the mischief of subsequently disclosing the undisclosed cash/entries/assets of earlier years in return of income filed for current year in the garb of regular business income or income from other sources and paying much less taxes and that too without paying any penalty also. This was also intended to prevent such

THE DCIT, CIRCLE-2(1), THRISSUR vs. SRI.K.P. JOHNY, THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 254/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

House Aayakar Bhavan Hospital Road, Chalakkudy vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [PAN: ACGPJ4958G] (Appellant) (Respondent) Assessee by: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him) Revenue by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 13.07.2023 Date of Pronouncement:09.10.2023 O R D E R Per Sanjay Arora, AM These are cross

SRI.K.P. JOHNY,THRISSUR vs. THE DCIT, CIRCLE-2(1), THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 206/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

House Aayakar Bhavan Hospital Road, Chalakkudy vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [PAN: ACGPJ4958G] (Appellant) (Respondent) Assessee by: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him) Revenue by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 13.07.2023 Date of Pronouncement:09.10.2023 O R D E R Per Sanjay Arora, AM These are cross

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

ITA 428/COCH/2015[2012-13]Status: DisposedITAT Cochin21 Mar 2025AY 2012-13

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

For Appellant: Shri Suresh Sivanandan, CIT-DRFor Respondent: Shri Mohan Pulickal, Advocate
Section 143(3)Section 45(4)Section 48Section 50Section 50(1)Section 50A

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

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

property’ (IFHP), and cannot be treated as business income. Reliance stood also placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust

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

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

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

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

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

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

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

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

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

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

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

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

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

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani

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

41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor -do- 2019-20 . ITA No.404 & others/Coch/2024 Page 3 of 165 517/COCH/2024 43 Abdul Gafoor -do- 2020-21 518/COCH/2024 44 Muhammed Jabir -do- 2017-18 519/COCH/2024 45 Muhammed Jabir -do- 2018-19 520/COCH/2024 46 Muhammed Jabir -do- 2019-20 521/COCH/2024 47 Muhammed Jabir -do- 2020-21 522/COCH/2024 48 Muhammed Madani