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135 results for “house property”+ Section 58clear

Sorted by relevance

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Key Topics

Section 25091Section 143(3)37Addition to Income33Section 153C30Section 37(1)26Section 153A19Section 26315Section 13213Disallowance11

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin

Showing 1–20 of 135 · Page 1 of 7

Section 2(24)(vi)8
Capital Gains8
Depreciation4
17 Jan 2019
AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

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

Section 2(24)(vi)Section 48

house in the said gifted property with assistance from Ismail Sait and utilizing own funds. The landed property was attached by TRO on 10/02/2005 in connection with recovery of tax arrears of the present assessee, Shri Essa Ismail Sait. In the letter written by Smt. Farhana Sait to ACIT, Circle-1(1), Ooty dated 15/12/2004, it was stated that

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

58,800/-) as in the return filed under section 139, when clear suppression of sales was detected during the course of search. 7.9 In reply, the firm, through-its partner Shri Paulson P. Varkey, contended that PC - 1(22), picked up by the search team were erroneous statements and hence, were scored off and were discarded. The Assessing Officer observed

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

58,800/-) as in the return filed under section 139, when clear suppression of sales was detected during the course of search. 7.9 In reply, the firm, through-its partner Shri Paulson P. Varkey, contended that PC - 1(22), picked up by the search team were erroneous statements and hence, were scored off and were discarded. The Assessing Officer observed

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

58,800/-) as in the return filed under section 139, when clear suppression of sales was detected during the course of search. 7.9 In reply, the firm, through-its partner Shri Paulson P. Varkey, contended that PC - 1(22), picked up by the search team were erroneous statements and hence, were scored off and were discarded. The Assessing Officer observed

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

58,800/-) as in the return filed under section 139, when clear suppression of sales was detected during the course of search. 7.9 In reply, the firm, through-its partner Shri Paulson P. Varkey, contended that PC - 1(22), picked up by the search team were erroneous statements and hence, were scored off and were discarded. The Assessing Officer observed

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

58,800/-) as in the return filed under section 139, when clear suppression of sales was detected during the course of search. 7.9 In reply, the firm, through-its partner Shri Paulson P. Varkey, contended that PC - 1(22), picked up by the search team were erroneous statements and hence, were scored off and were discarded. The Assessing Officer observed

DCIT, ERNAKULAM vs. MATHA ENTERPRISES, ANGAMALLY

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

58,800/-) as in the return filed under section 139, when clear suppression of sales was detected during the course of search. 7.9 In reply, the firm, through-its partner Shri Paulson P. Varkey, contended that PC - 1(22), picked up by the search team were erroneous statements and hence, were scored off and were discarded. The Assessing Officer observed

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

58,800/-) as in the return filed under section 139, when clear suppression of sales was detected during the course of search. 7.9 In reply, the firm, through-its partner Shri Paulson P. Varkey, contended that PC - 1(22), picked up by the search team were erroneous statements and hence, were scored off and were discarded. The Assessing Officer observed

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 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

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

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

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

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under