SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

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

long term capital gain u/s 10(37) of the I.T.Act. In the revisionary order passed u/s 263 of the I.T.Act, the CIT set aside the reassessment

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

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

reassessment of the connected person, was the period of twenty one months from the end of the financial year in which the last of authorizations for search u/s 132 was executed or nine months from the end of the financial year in which the books of account of documents or assets seized or requisitioned are handed over u/s 153C

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

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

reassessment of the connected person, was the period of twenty one months from the end of the financial year in which the last of authorizations for search u/s 132 was executed or nine months from the end of the financial year in which the books of account of documents or assets seized or requisitioned are handed over u/s 153C

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

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

reassessment of the connected person, was the period of twenty one months from the end of the financial year in which the last of authorizations for search u/s 132 was executed or nine months from the end of the financial year in which the books of account of documents or assets seized or requisitioned are handed over u/s 153C

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

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

reassessment of the connected person, was the period of twenty one months from the end of the financial year in which the last of authorizations for search u/s 132 was executed or nine months from the end of the financial year in which the books of account of documents or assets seized or requisitioned are handed over u/s 153C

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

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

reassessment of the connected person, was the period of twenty one months from the end of the financial year in which the last of authorizations for search u/s 132 was executed or nine months from the end of the financial year in which the books of account of documents or assets seized or requisitioned are handed over u/s 153C

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

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

reassessment of the connected person, was the period of twenty one months from the end of the financial year in which the last of authorizations for search u/s 132 was executed or nine months from the end of the financial year in which the books of account of documents or assets seized or requisitioned are handed over u/s 153C

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

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

reassessment of the connected person, was the period of twenty one months from the end of the financial year in which the last of authorizations for search u/s 132 was executed or nine months from the end of the financial year in which the books of account of documents or assets seized or requisitioned are handed over u/s 153C

THE ITO,, TRIVANDRUM vs. SMT.PADMAJA DEVI AMMA, CALICUT

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

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

capital gains tax for land sold to Vizhinjam International Seaport Limited. The assessee filed letter stated that the original return filed may be taken as one filed in response to notice u/s 148 of the I.T.Act. During the course of reassessment proceedings, the assessee had stated that the land was compulsorily acquired and the same being an agricultural land, coming

THE ITO,, TRIVANDRUM vs. SRI.HARIMURALI SREEDHARA PANICKER, TRIVANDRUM

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

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

capital gains tax for land sold to Vizhinjam International Seaport Limited. The assessee filed letter stated that the original return filed may be taken as one filed in response to notice u/s 148 of the I.T.Act. During the course of reassessment proceedings, the assessee had stated that the land was compulsorily acquired and the same being an agricultural land, coming

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

CLINT MARTEL WILFRED,ERNAKULAM vs. COMMISSIONER OF INCOME TAX APPEAL CIT (A) BENGALURU - 12, BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Clint Martel Wilfred Dcit (Interational Taxation) Clint Dale, Moolankuzhy Kochi Vs. Nazreth, Ernakulam 682002 [Pan: Abnpw6970H] (Appellant) (Respondent)

reassessment or recomputation under Section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section(1),- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative

VIMALA HARIHARAN,ERNAKULAM vs. INCOME TAX OFFICER, NON CORP WARD 1(1), COCHIN

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

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

long term capital 2 ITA No.276/Coch/2024. Vimala Hariharan. gains on the sale of immovable property situated at Survey No.429, M.G.Road, Kochi, in which the appellant was holding share of 16.07%. Subsequently, the AO issued a notice u/s.148A of the Act. The order u/s.148A was passed on 23rd July, 2022, based on the information that excess deduction was allowed u/s.54F