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79 results for “house property”+ Section 64clear

Sorted by relevance

Delhi847Mumbai778Bangalore281Jaipur192Hyderabad130Ahmedabad129Chennai123Chandigarh113Cochin79Kolkata64Indore61Pune60Raipur58Rajkot40SC27Guwahati22Nagpur20Lucknow16Cuttack16Surat16Visakhapatnam11Patna10Amritsar8Jodhpur8Agra7Varanasi3Jabalpur3Allahabad2Dehradun1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1Ranchi1

Key Topics

Section 250116Section 153A35Section 143(3)18Section 13214Section 143(2)14Addition to Income13Section 648Depreciation8Disallowance8Section 139(4)

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 is to be excluded & treated under respective heads? 11. We have heard the rival submissions and perused the materials available on record. It is an undisputed fact that the assessee is a cooperative Society registered under the Kerala Co- operative societies act & providing credit facilities to its members only. Further, the assessee society also runscooperativedepartment stores

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

Showing 1–20 of 79 · Page 1 of 4

7
Section 143(1)7
Exemption4

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 is to be excluded & treated under respective heads? 11. We have heard the rival submissions and perused the materials available on record. It is an undisputed fact that the assessee is a cooperative Society registered under the Kerala Co- operative societies act & providing credit facilities to its members only. Further, the assessee society also runscooperativedepartment stores

PUTHIRI VINCENT THOMAS ,THODUPUZHA vs. INCOME TAX OFFICER, THODUPUZHA

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

ITA 246/COCH/2024[2010-11]Status: DisposedITAT Cochin27 Mar 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2010-11 Puthiri Vincent Thomas .......... Appellant Xxiii/249 A, Puthiri House Thodupuzha P.O., Idukki 685584 [Pan: Agwpv7187P] Vs. The Income Tax Officer, Ward-2, Thodupuzha .......... Respondent

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 64

house property’ assessed 50% of income from property. Thus he made addition of Rs. 2,40,000/-. 4. Being aggrieved, an appeal was filed before the CIT(A) contending that the entire property was settled to two sons and daughter- in-law. The share of income derived from this was offered to tax in the hands of the two sons

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

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

PANICHIKANDY MOHANDASAN,KASARGOD vs. ACIT, CIRCLE-1,KANNUR RANGE, KANNUR

In the result, appeal of the assessee is partly allowed

ITA 605/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Apr 2025AY 2015-16

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 40A(3)

64,649/-, disallowance of interest on loan availed for construction of Multiplex of Rs. 7,88,919/- and interest on loan credited to Kerala Finance Corporation (KFC) for construction of Mall of Rs. 30,99,044/-. The AO disallowed electricity charges paid to KSEB in cash by invoking provisions of section 40A(3) of the Act. While making the disallowance

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 473/COCH/2022[ 2012-2013]Status: DisposedITAT Cochin29 Sept 2023

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 472/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 50/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 49/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Sept 2023AY 2013-2014

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 47/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts

V D DEVASIA,KOTTAYAM vs. ACIT, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 48/COCH/2022[2012-2013]Status: DisposedITAT Cochin29 Sept 2023AY 2012-2013

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 474/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts

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

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

64,110 2012-13 26.10.2012 9,53,770 2013-14 01.07.2014 10,50,610 2014-15 27.03.2015 10,34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

64,110 2012-13 26.10.2012 9,53,770 2013-14 01.07.2014 10,50,610 2014-15 27.03.2015 10,34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

64,110 2012-13 26.10.2012 9,53,770 2013-14 01.07.2014 10,50,610 2014-15 27.03.2015 10,34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

64,110 2012-13 26.10.2012 9,53,770 2013-14 01.07.2014 10,50,610 2014-15 27.03.2015 10,34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

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

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

64,110 2012-13 26.10.2012 9,53,770 2013-14 01.07.2014 10,50,610 2014-15 27.03.2015 10,34,550 2015-16 02.08.2018 10,70,390 2016-17 02.08.2018 61,100 2017-18 19.10.2018 2,62,690 4. There was a search u/s. 132 of the IT Act (“the Act”) was carried out in the case of Shri Vinodkumar Kuttappan