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10 results for “house property”+ Section 69Cclear

Sorted by relevance

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Key Topics

Section 115B16Section 143(3)8Section 69C8Section 698Section 2638Section 688Section 1477Addition to Income6House Property5Section 69A

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

69C and 69D alone. Moreover, such income should be reflected in the return of income furnished u/s 139 or the income determined by the Assessing Officer should include any income referred to in the aforementioned Sections of the Act. In such an event, the calculation of income tax is specifically governed by the provisions of Sec.115BBE. It is submitted that

4
Unexplained Investment4
Survey u/s 133A3

SHRI.P.V. RAVEENDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

ITA 303/COCH/2020[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

69C and 69D alone. Moreover, such income should be reflected in the return of income furnished u/s 139 or the income determined by the Assessing Officer should include any income referred to in the aforementioned Sections of the Act. In such an event, the calculation of income tax is specifically governed by the provisions of Sec.115BBE. It is submitted that

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

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

SHAHUL HAMEED,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

In the result, the appeal by the assessee is allowed

ITA 355/COCH/2024[2014-2015]Status: DisposedITAT Cochin27 Mar 2025AY 2014-2015

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 115Section 133ASection 143(3)Section 147Section 148Section 154Section 250Section 69

House Property” instead of setting off the same against the income added under section 69 of the Act by placing reliance upon the provisions of section 115-BBE(2) of the Act. It is the plea of the assessee that the amendment, whereby the set-off of any loss is denied against the income, inter-alia, referred to in section

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 697/COCH/2023[2017-18]Status: DisposedITAT Cochin09 Dec 2024AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

house property. However, the CIT(A) held that the assessee had failed in explaining the source of the investment. 5. Being aggrieved, the assessee is in appeal before us in the present appeal. 6. We have carefully perused the orders of the lower authorities. At the outset we find the AO had erred in applying the provisions of section 69C

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 695/COCH/2023[2015-16]Status: DisposedITAT Cochin09 Dec 2024AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

house property. However, the CIT(A) held that the assessee had failed in explaining the source of the investment. 5. Being aggrieved, the assessee is in appeal before us in the present appeal. 6. We have carefully perused the orders of the lower authorities. At the outset we find the AO had erred in applying the provisions of section 69C

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER , WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 694/COCH/2023[2014-15]Status: DisposedITAT Cochin09 Dec 2024AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

house property. However, the CIT(A) held that the assessee had failed in explaining the source of the investment. 5. Being aggrieved, the assessee is in appeal before us in the present appeal. 6. We have carefully perused the orders of the lower authorities. At the outset we find the AO had erred in applying the provisions of section 69C

BINDHU THOTTUNGAL GEORGE,THRISSUR vs. INCOME TAX OFFICER, WARD-1(1), THRISSUR

In the result, the appeals filed by the assessee are allowed

ITA 696/COCH/2023[2016-17]Status: DisposedITAT Cochin09 Dec 2024AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 69Section 69C

house property. However, the CIT(A) held that the assessee had failed in explaining the source of the investment. 5. Being aggrieved, the assessee is in appeal before us in the present appeal. 6. We have carefully perused the orders of the lower authorities. At the outset we find the AO had erred in applying the provisions of section 69C

SHEEJAMOL SAINABABEEVI ALIYARUKUNJU,TRIVANDRUM vs. THE INCOME TAX OFFICER, WARD 1(3), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infrutuous

ITA 758/COCH/2023[AY 2015-16]Status: DisposedITAT Cochin11 Dec 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Jaikrishnan, AdvocateFor Respondent: Smt. Girly Albert, Snr.DR
Section 131Section 142(1)Section 143(2)Section 143(3)

Section 143(3) of the Income Tax Act, by make an addition of Rs 76,74,400 to the total income as the alleged unexplained investment in the residential building. Hence this appeal” 3. The assessee also filed a condonation application to condone the delay of 31 days in filing this appeal and enclosed an affidavit in support