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164 results for “house property”+ Section 56clear

Sorted by relevance

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Key Topics

Section 25079Section 143(3)43Section 26337Addition to Income30Section 37(1)26Deduction18Section 14A15Disallowance15Section 80P11Section 40

SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

ITA 132/COCH/2023[2016-17]Status: DisposedITAT Cochin19 Nov 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

For Appellant: Shri P. M. Veeramani, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2(47)Section 2(47)(V)Section 250Section 50CSection 53ASection 56(2)(vii)

House, Munnar Road Thodupuzha vs. Nedumkandom P.O. [PAN: AFOPJ8789C] (Appellant) (Respondent) Appellant by: Shri P. M. Veeramani, CA Respondent by: Smt. V. Swarnalatha, Sr. D.R. Date of Hearing: 22.08.2024 Date of Pronouncement: 19.11.2024 O R D E R Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for A.Y. 2016-17 arises against the CIT(A)/National Faceless Appeal

Showing 1–20 of 164 · Page 1 of 9

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Section 153A9
Revision u/s 2637

M/S.SAHYADRI AGENCIES LTD,KANDNASSERY, THRISSUR vs. THE ITO, WD-1(3), THRISSUR

In the result, the appeal filed by the assessee is dismissed

ITA 439/COCH/2019[2014-15]Status: DisposedITAT Cochin05 Nov 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Bomi Daruwala, AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(1)Section 143(3)Section 14ASection 263Section 56(2)(viib)Section 68

House Vs. Ward 1(3) Kandanisseri Trichur. Thrissur – 680 102. PAN : AAICS5338J. (Appellant) (Respondent) Appellant by : Sri.Bomi Daruwala, Advocate Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 05.11.2019 Date of Hearing : 15.10.2019 O R D E R Per George George K, JM This appeal at the instance of the assessee is directed against CIT’s order dated 29.03.2019 passed

PALLATH NAFEESA,MALAPPURAM vs. ITO, TIRUR

In the result, appeal filed by the assessee allowed

ITA 118/COCH/2023[2015-16]Status: DisposedITAT Cochin03 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Pallath Nafeesa The Income Tax Officer Poolakkodan House Tirur Athirumada, Punnathala Vs. Tirur, Malappuram 676552 [Pan: Alipn9300R] (Appellant) (Respondent)

For Appellant: Shri Shaji Paulose, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(37)Section 145ASection 194ASection 197Section 28Section 34Section 56(2)(viii)Section 57

House Tirur Athirumada, Punnathala vs. Tirur, Malappuram 676552 [PAN: ALIPN9300R] (Appellant) (Respondent) Appellant by: Shri Shaji Paulose, CA Respondent by: Smt. Girly Albert, Sr. D.R. Date of Hearing: 01.10.2024 Date of Pronouncement: 03.10.2024 O R D E R Per Bench This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeal filed by the Revenue is dismissed

ITA 84/COCH/2020[2014-15]Status: DisposedITAT Cochin06 Jul 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mritunjaya Sharma, CIT-DRFor Respondent: S/Sri.Joseph Marcose, Sr.Advocate &
Section 56(2)(ii)

Properties and Investments Ltd. (supra) which are subsequent to the decisions of Tribunal holding income to be income from other sources, the income from arrangement with Apollo is business income. 8.21 Moreover it is also seen that the Assessing Officer has invoked section 56(2)(ii) of the Act and not section 22 of the Act which reads as under

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

ITA 162/COCH/2017[2013-14]Status: DisposedITAT Cochin06 May 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

Properties and Investments Ltd. (supra) which are subsequent to the decisions of Tribunal holding income to be income from other sources, the income from arrangement with Apollo is business income. 8.21 Moreover it is also seen that the Assessing Officer has invoked section 56(2)(ii) of the Act and not section 22 of the Act which reads as under

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

ITA 160/COCH/2017[2011-12]Status: DisposedITAT Cochin06 May 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

Properties and Investments Ltd. (supra) which are subsequent to the decisions of Tribunal holding income to be income from other sources, the income from arrangement with Apollo is business income. 8.21 Moreover it is also seen that the Assessing Officer has invoked section 56(2)(ii) of the Act and not section 22 of the Act which reads as under

THE ACIT, COCHIN vs. M/S.PTL ENTERPRISES LTD, COCHIN

In the result, the appeals filed by the Revenue are dismissed

ITA 161/COCH/2017[2012-13]Status: DisposedITAT Cochin06 May 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

Properties and Investments Ltd. (supra) which are subsequent to the decisions of Tribunal holding income to be income from other sources, the income from arrangement with Apollo is business income. 8.21 Moreover it is also seen that the Assessing Officer has invoked section 56(2)(ii) of the Act and not section 22 of the Act which reads as under

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 460/COCH/2018[2013-14]Status: DisposedITAT Cochin20 Dec 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

56, deductions, so far as may be, in accordance with the provisions of sub-clause(ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KOLLAM vs. THE DCIT, , ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 461/COCH/2018[2014-15]Status: DisposedITAT Cochin20 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

56, deductions, so far as may be, in accordance with the provisions of sub-clause(ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 616/COCH/2017[2012-13]Status: DisposedITAT Cochin20 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

56, deductions, so far as may be, in accordance with the provisions of sub-clause(ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated

M/S.WARRIERS HOSPITAL & PANCHAKARMA CENTRE,KAYAMKULAM vs. THE DCIT, CIRCLE-1, ALAPPUZHA

In the result, the appeals of the assessee are partly allowed for statistical

ITA 615/COCH/2017[2011-12]Status: DisposedITAT Cochin20 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 24Section 30Section 31Section 32Section 38Section 56Section 56(2)(iii)Section 57

56, deductions, so far as may be, in accordance with the provisions of sub-clause(ii) of clause (a) and clause (c) of section 30, section 31 and sub-sections (1) and (2) of section 32 and subject to the provisions of section 38”. 4.2 Further, the assessee filed additional evidence as follows: 1. Lease agreement dated

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

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56

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

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56

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

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56

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

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56

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

house property; D. Profits and gains of business or profession; E. Capital gains; F. income from other sources unless otherwise, provided in the Act. (15) Section 56

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 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

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

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

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

house property; (D) Profits and gains of business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56

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

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

house property; (D) Profits and gains of business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56