SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)

271(1)(c) of the Act vide notice u/s. 274 of even date: 2 Prakash R. Nair v. Dy.CIT, Central Circle i. Claim for deduction u/s 80IA(Rs.68,82,867/-) was rejected. ii. Bank interest of Rs. 3,13,508/- was assessed as ‘Income from Other Sources’. iii. The claim for deduction u/s 80HHC was restricted with reference to section

JOMON JOHN,BAZAR vs. I. T. O, WARD 2, ALAPPUZHA

In the result, the appeal of the assessee is allowed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

penalty u/s. 271 (1)(d) should not be levied. 8. The ld. DR on the other hand supported the orders of the authorities below. 9. We have heard the rival submissions and perused the material available on record. It is an undisputed fact that the AO has passed the assessment order u/s

THE KATTOOR SERVICE COOPERATIVE BANK LIMITED,THRISSUR vs. INCOME TAX OFFICER, WARD 2(1), THRISSUR, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

penalty show cause notice dated 04.06.2024 issued u/s. 271(1)(c), the appellant came to know about the Order u/s 250. Immediately, on 05.06.2025, meeting of the Board of Directors of the Society was convened and decided to file the appeal before the Hon'ble ITAT, Cochin Bench against the Order of the CIT(A). Within 60 days from

THE KATTOOR SERVICE COOPERATIVE BANK LIMITED,THRISSUR vs. INCOME TAX OFFICER, WARD 2(1), THRISSUR, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

penalty show cause notice dated 04.06.2024 issued u/s. 271(1)(c), the appellant came to know about the Order u/s 250. Immediately, on 05.06.2025, meeting of the Board of Directors of the Society was convened and decided to file the appeal before the Hon'ble ITAT, Cochin Bench against the Order of the CIT(A). Within 60 days from

THE KATTOOR SERVICE COOPERATIVE BANK LIMITED,THRISSUR vs. INCOME TAX OFFICER, WARD 2(1), THRISSUR, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

penalty show cause notice dated 04.06.2024\nissued u/s. 271(1)(c), the appellant came to know about the Order u/s\n250. Immediately, on 05.06.2025, meeting of the Board of Directors\nof the Society was convened and decided to file the appeal before\nthe Hon'ble ITAT, Cochin Bench against the Order of the CIT(A).\nWithin 60 days from

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

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

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2011-12 Christudanam Yassaya .......... Appellant Bathel Kp 17A Maruthoor, Vattapara P.O. Thiruvananthapuram 695028 [Pan: Acmpy4412C] Vs. The Income Tax Officer, Ward-1(1) .......... Respondent Aayakar Bhavan, Kowdiar Thiruvananthapuram 695003

142 of the Act. In the circumstances the AO was constrained to complete the assessment vide order dated 30.12.2018. Against the said assessment order, the appellant preferred revision petition u/s. 264 of the Act before the learned Principal Commissioner of Income Tax, Thiruvananthauram (PCIT). The learned PCIT, vide order dated 26.08.2019, directed the AO to redo the assessment. Pursuant

SHOBHA RAMAKRISHNANA NAIR,ERNAKULAM vs. ITO, WARD 2, ALUVA

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2016-17 Shobha Ramakrishnan Nair Karthika Sebipuram Ito Ernakulam Ward-2 Vs. Manjapra So Aluva Kerala 683581 Pan No :Awrpr5406L Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 22.12.2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1059003947(1) For The Ay 2016- 17 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

142 (1) of the Act, or any other communications, including copy of the assessment order. She realized that an assessment has been completed in her case only when she received a show cause notice dated 04-08-2022, from the Shobha Ramakrishnan Nair, Manjapra, Kerala Page 9 of 12 Income tax Officer, ward 2, Aluva, proposing levy of penalty under

BADER SULTAN KAKAD,PALAKKAD vs. ITO, WARD-1, PALAKKAD

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2016-17 Bader Sultana Kakad .......... Appellant 11/460 Metro Bazar, Market Road Palakkad 678014 [Pan: Agtpb9696A] Vs. The Income Tax Officer, Ward -1, Palakkad ......... Respondent Assesseeby: Shri Sivadas Chettor, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

142(1) on 03/10/2023 & 04/12/2023 but the assessee being an elderly woman had medical issues and was under treatment because of which her travel was restricted. The same was submitted to the Ld. AO in response to one of the notices. Since the assessee couldn't responds to the notices, the Ld. AO passed the penalty order u/s 271 (1

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME TAX, KOCHI, KOCHI

In the result, the appeals filed by the assessee stand partly allowed

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

142(1) of the Act. In the circumstances the AO, had proceeded with framing of best judgement assessment thereby bringing to tax the entire contract receipts of Rs. 3,22,93,096/- vide order dated 28.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A) contending that

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME-TAX, KOCHI, KOCHI

In the result, the appeals filed by the assessee stand partly allowed

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

142(1) of the Act. In the circumstances the AO, had proceeded with framing of best judgement assessment thereby bringing to tax the entire contract receipts of Rs. 3,22,93,096/- vide order dated 28.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A) contending that