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3 results for “house property”+ Section 46Aclear

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Key Topics

Section 153C2Addition to Income2

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM, KOCHI vs. SAMAIRA PROPERTIES PVT.LTD., THIRUVANANTHAPURAM

In the result, the appeal filed by the Revenue stands partly allowed for statistical purposes

ITA 609/COCH/2025[2020-21]Status: DisposedITAT Cochin06 Nov 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2020-21 Acit, Central Circle - 2, Ernakulam .......... Appellant Vs. Samaira Properties Pvt. Ltd .......... Respondent Samaira House, Kra-D6, Kowdiar Thiruvananthapuram 695003 [Pan: Abbcs6500L] Assessee By: Shri Anoop V.Francis, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025

For Appellant: Shri Anoop V.Francis, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 144

House, KRA-D6, Kowdiar Thiruvananthapuram 695003 [PAN: ABBCS6500L] Assessee by: Shri Anoop V.Francis, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 03.11.2025 Date of Pronouncement: 06.11.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi

THE DCIT,CEN-CIRCLE,, THRISSUR vs. SRI.T.G. CHANDRAKUMAR, THRISSUR

In the result, the Appeal by the Revenue is allowed on the aforesaid terms

ITA 67/COCH/2018[2008-09]Status: DisposedITAT Cochin03 Apr 2023AY 2008-09

Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)

For Appellant: Smt. J.M. Jamuna Devi, Sr. DRFor Respondent: Shri C.B.M. Warrier, FCA
Section 132Section 153CSection 268A

section (3) thereof, would have no bearing on the merits of the case. The decision by the first appellate authority for that year, as for the current year, cannot bind this Tribunal, so that the matter cannot be regarded as covered, and would require being adjudicated by it on merits. The same would though be relevant and taken into account

ITO NON CORPORATE WARD 1(1), COCHIN vs. SRI. BABU CHANDRATHIL GEORGE, COCHIN

In the result, the Revenue’s appeal is allowed on the foregoing terms

ITA 64/COCH/2023[2015-16]Status: DisposedITAT Cochin03 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalthe Income Tax Officer Babu Chandrathil George Non Corporate Ward 1(1) 32/1173 Chandrathil House Kochi Vs. Civle Line Road, Palarivattom Kochi 682025 [Pan: Agzpg7680D] (Appellant) (Respondent)

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Divya Ravindran, Advocate
Section 143(3)Section 2(14)(iii)

House Kochi vs. Civle Line Road, Palarivattom Kochi 682025 [PAN: AGZPG7680D] (Appellant) (Respondent) Appellant by: Shri Sanjit Kumar Das, CIT-DR Respondent by: Ms. Divya Ravindran, Advocate Date of Hearing: 12.02.2024 Date of Pronouncement: 03.05.2024 O R D E R Per: Sanjay Arora, AM This is an Appeal by the Revenue directed against the Order dated 30.11.2012 by the Commissioner