VALSAN CHIYYABATH,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

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

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

144B of the Act accepting the returned income. The AO initiated proceedings u/s. 271(1)(c) of the Act by holding that the assessee is guilty of concealing income. Accordingly, a show cause notice was issued to the appellant u/s. 273 r.w.s. 271(1)(c) of the Act. In response to the show notice the appellant submits that the return

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

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

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

144B of the Act accepting the returned income. The AO initiated proceedings u/s. 271(1)(c) of the Act by holding that the assessee is guilty of concealing income. Accordingly, a show cause notice was issued to the appellant u/s. 273 r.w.s. 271(1)(c) of the Act. In response to the show notice the appellant submits that the return

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

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

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

144B of the Act accepting the returned income. The AO initiated proceedings u/s. 271(1)(c) of the Act by holding that the assessee is guilty of concealing income. Accordingly, a show cause notice was issued to the appellant u/s. 273 r.w.s. 271(1)(c) of the Act. In response to the show notice the appellant submits that the return

ATTU PURATTU ISMAIL,THALASSERY vs. INCOME TAX OFFICER, WARD-2, , KANNUR

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

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2013-14 Attupurattu Ismail .......... Appellant Attupuratt House, Thalassesry, Kannur 670676 [Pan: Abfbi7471M] Vs. The Income Tax Officer, Ward-2, Kannur ......... Respondent Assessee By: Shri Ananthakrishnan R. Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi (Nfac) Dated 01.09.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Appellant Is An Individual. The Return Of Income For Ay 2013-14 Was Filed On 22.03.2014 Disclosing Total Income Of Rs. 2,63,300/-. The Search & Seizure Operations U/S. 132 Of The Income Tax Act, 1961 (The Act) Was Conducted In The Business Premises Of Parco Group Of Concerns

144B of the Act at a total income of Rs. 1,70,54,484/-. On further appeal, the CIT(A) deleted the addition made on capital contribution of Rs. 14,00,000/-. However, he confirmed the addition of interest of Rs. 42,184/-. The AO had initiated penalty proceedings u/s. 274 r.w.s. 271(1)(c) of the Act and levied

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”).

u/s. 147 r.w.s. 144 r.w.s. 144B of the Act dated 29.03.2022, the assessee preferred an appeal before the CIT(A)/NFAC 6. The ld. CIT(A)/NFAC dismissed the appeal of the assessee in limine by not condoning the delay of 5 months in filing the appeal as requested by the assessee in column 14 & 15 of form

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

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

144B of the Act. 5. Being aggrieved, an appeal was filed before the CIT(A) contending that the appellant is eligible for deduction u/s. 80P of the Act and the cash deposit s were made out of the money received. All cash deposits are duly recorded in the books of account maintained. The NFAC held that since the appellant

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

144B of the Act. 5. Being aggrieved, an appeal was filed before the CIT(A) contending that the appellant is eligible for deduction u/s. 80P of the Act and the cash deposit s were made out of the money received. All cash deposits are duly recorded in the books of account maintained. The NFAC held that since the appellant

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

144B of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A) contending that the AO had ignored the return of income filed in response to notice u/s. 148 of the Act disclosing income of Rs. 14,54,395/- filed on 24.03.2022 and also challenged the action of the AO in taxing the entire contract receipts

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

144B of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A) contending that the AO had ignored the return of income filed in response to notice u/s. 148 of the Act disclosing income of Rs. 14,54,395/- filed on 24.03.2022 and also challenged the action of the AO in taxing the entire contract receipts