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113 results for “house property”+ Section 73(4)clear

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Key Topics

Section 250102Section 143(3)32Addition to Income29Section 37(1)26Section 26319Section 14A14Disallowance14Section 2(15)9Section 457

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

In the result, appeal in ITA No

ITA 613/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

4. The CIT (Appeals) erred in issuing notice for enhancing the assessment and thereby disallowing the alternate claim of Rs 73,80,778/- granted by the assessing officer in respect of residential property at Shobha. 5. The CIT (Appeals) thoroughly went wrong in holding that the assessee is not entitled for relief under section

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

Showing 1–20 of 113 · Page 1 of 6

Section 577
Deduction7
Exemption6

In the result, appeal in ITA No

ITA 566/COCH/2022[2015-2016]Status: DisposedITAT Cochin02 Jan 2023AY 2015-2016

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Arun Raj S, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr AR
Section 250Section 271(1)(c)Section 54F

4. The CIT (Appeals) erred in issuing notice for enhancing the assessment and thereby disallowing the alternate claim of Rs 73,80,778/- granted by the assessing officer in respect of residential property at Shobha. 5. The CIT (Appeals) thoroughly went wrong in holding that the assessee is not entitled for relief under section

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

DCIT, THIRUVALLA vs. MUTHOOT PROPERTIES & INVESTMENTS,, KOZHENCHERRY

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

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 72/COCH/2018[2007-08]Status: HeardITAT Cochin21 Feb 2019AY 2007-08

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 70/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

DCIT, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, KOZHENCHERRY

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

ITA 71/COCH/2018[2004-05]Status: HeardITAT Cochin21 Feb 2019AY 2004-05

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

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

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

THE ACIT, THIRUVALLA vs. M/S.MUTHOOT PROPERTIES & INVESTMENTS, KOZHENCHERRY

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

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

THE ACIT, CIRCLE-1, THIRUVALLA, THIRUVALLA vs. MAR GREGORIOUS MEMORIAL MUTHOOT MEDICAL CENTRE, PATHANAMTHITTA

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

ITA 69/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

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

Section 143(3)Section 37(1)Section 45Section 57

Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Pathanamthitta. [PAN:AACFM7321G] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri R. Srinivasan, CA Date of hearing 18/12/2018 Date of pronouncement 21/02/2019 I.T.A. Nos. 69-72/Coch/2018 & 73-75/Coch/2018 O R D E R Per CHANDRA POOJARI, AM: These appeals filed

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)

4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee is providing credit facilities only to its members. Further the assessee co-operative society is also running a departmental store

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)

4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee is providing credit facilities only to its members. Further the assessee co-operative society is also running a departmental store

THE ACIT CIR-1(1), THRISSUR vs. SOUTH INDIAN BANK LTD, THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 219/COCH/2018[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13

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

Section 14ASection 36(1)(viii)

73,33,833/- as deduction u/s.36(1)(viii) of the IT Act. However, while completing the assessment, the Assessing Officer restricted the same to Rs. 45,93,784/-. For restricting the deduction, the Assessing Officer held that the assesse is not entitled for deduction in respect of the loans for hospital construction, educational institutions, industrial purposes, small scale projects. According

SOUTH INDIAN BANK LTD,THRISSUR vs. THE ACIT CIR-1(1), THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 215/COCH/2018[2012-13]Status: DisposedITAT Cochin21 Mar 2019AY 2012-13

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

Section 14ASection 36(1)(viii)

73,33,833/- as deduction u/s.36(1)(viii) of the IT Act. However, while completing the assessment, the Assessing Officer restricted the same to Rs. 45,93,784/-. For restricting the deduction, the Assessing Officer held that the assesse is not entitled for deduction in respect of the loans for hospital construction, educational institutions, industrial purposes, small scale projects. According

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

house of Shri Rajendran, are now unavailable and the learned counsel for the Revenue has no answer for the same. On these premise, the assessment order made for the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed. 13.2 The above finding of the Hon’ble High Court was affirmed