SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

credits of Rs 10,77,219 and the unexplained bank deposit of Rs 15,04,891 are explained in the statement of cash flow. That there is no deficiency of Rs 11,69,800/- as given in the assessment order and that the statement of Net wealth was also filed. d) Because the Hon’ble High Court ought to have

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

credits of Rs 10,77,219 and the unexplained bank deposit of Rs 15,04,891 are explained in the statement of cash flow. That there is no deficiency of Rs 11,69,800/- as given in the assessment order and that the statement of Net wealth was also filed. d) Because the Hon’ble High Court ought to have

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

credits of Rs 10,77,219 and the unexplained bank deposit of Rs 15,04,891 are explained in the statement of cash flow. That there is no deficiency of Rs 11,69,800/- as given in the assessment order and that the statement of Net wealth was also filed. d) Because the Hon’ble High Court ought to have

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

credits of Rs 10,77,219 and the unexplained bank deposit of Rs 15,04,891 are explained in the statement of cash flow. That there is no deficiency of Rs 11,69,800/- as given in the assessment order and that the statement of Net wealth was also filed. d) Because the Hon’ble High Court ought to have

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

credits of Rs 10,77,219 and the unexplained bank deposit of Rs 15,04,891 are explained in the statement of cash flow. That there is no deficiency of Rs 11,69,800/- as given in the assessment order and that the statement of Net wealth was also filed. d) Because the Hon’ble High Court ought to have

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

credits of Rs 10,77,219 and the unexplained bank deposit of Rs 15,04,891 are explained in the statement of cash flow. That there is no deficiency of Rs 11,69,800/- as given in the assessment order and that the statement of Net wealth was also filed. d) Because the Hon’ble High Court ought to have

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

credits of Rs 10,77,219 and the unexplained bank deposit of Rs 15,04,891 are explained in the statement of cash flow. That there is no deficiency of Rs 11,69,800/- as given in the assessment order and that the statement of Net wealth was also filed. d) Because the Hon’ble High Court ought to have

MRS. THANKAMANI VARADARAJULU,KOTTAYAM vs. THE DCIT,CEN-CIRCLE-2, TRIVANDRUM

In the result, appeals of the assesses are allowed

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

unexplained deposits in S.B account with Canara Bank, Kottayam amounted to concealment, overlooking the fact that it was appellant's late husband, who was handling the tax affairs and having lost him, there was no way by which the appellant could properly explain the source of deposit with evidence. 4. The learned deputy commissioner of income tax ought to have

SRI. MANZAR ALIKUNJU,KOLLAM vs. THE ACIT, ALAPPUZHA

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

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

cash credits in the account of the assessee’s total income to avoid litigation and for purchase of peace. The assessee submitted that the mutually accepted demand was already paid by the assessee. Hence, it was prayed that the penalty imposed u/s. 271(1)(c) of the Act may be dropped. 5. The CIT(A) observed that the assessee concealed

SRI.GEORGE M.GEORGE,KOZHENCHERRY, PATHANAMTHITTA vs. THE ACIT, CIR-1, THIRUVALLA, THIRUVALLA

In the result, appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

unexplained cash credits u/s 68 of the Income-tax Act under the head income from other sources. Addition comes to Rs.12,36,000/- Penalty proceedings u/s 271

SRI. GEORGE MATHEW,COCHIN vs. THE ITO, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent

u/s 40(a)(ia) of the Income Tax Act, 1961, for not effecting TDS from the expenses under the head -'Design & CAS expenses', Salary & allowances, Godown rent and professional charges. 3. The learned CIT(A) erred in considering the issue on the basis of details provided by the assessee, as the break-up of expenses furnished by the assessee

THE ACIT, COCHIN vs. SRI. GEORGE MATHEW, COCHIN

In the result, appeal of the Revenue as well as the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahuteam Sustain Cr Building Vs. Plot No. 71, Mra I.S. Press Rod Kakkanadu, Kochi 682030 Kochi 682018 Pan – Adwpm1819L Appellant Respondent

u/s 40(a)(ia) of the Income Tax Act, 1961, for not effecting TDS from the expenses under the head -'Design & CAS expenses', Salary & allowances, Godown rent and professional charges. 3. The learned CIT(A) erred in considering the issue on the basis of details provided by the assessee, as the break-up of expenses furnished by the assessee

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

unexplained money of the appellant vide order\ndated 25.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act.\n5.\nBeing aggrieved, an appeal was filed before the CIT(A)\ncontending that the appellant is eligible for deduction u/s. 80P of the\nAct and the cash deposit s were made out of the money received. All\ncash deposits are duly

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

unexplained money of the appellant vide order dated 25.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 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

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

unexplained money of the appellant vide order dated 25.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 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

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited