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12 results for “reassessment”+ Section 119clear

Sorted by relevance

Mumbai267Delhi267Chennai128Chandigarh100Jaipur89Hyderabad75Bangalore73Raipur63Kolkata42Pune39Ahmedabad38Nagpur37Guwahati35Indore30Patna27Ranchi25Surat21Allahabad20Cuttack13Lucknow12Cochin12Rajkot11Agra6Jodhpur4Dehradun4Amritsar2

Key Topics

Section 153D26Section 153A19Addition to Income12Section 13211Search & Seizure11Section 69C8Undisclosed Income7Section 132(4)4Section 143(3)3

SRI.PARAYARUKANDY VETTATH GANGADHARAN,CALICUT vs. THE DCIT CIRCLE-1(1), CALICUT

In the result, the instant appeal by the assessee is dismissed

ITA 157/COCH/2023[2007-08]Status: DisposedITAT Cochin12 Apr 2024AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Dasparayarukandy Vettath Gangadharan Dy. Cit, Circle - 1(1) Kerala Transport Company (Decd., Calicut Vs. Represented By Lrs.) K.T.C. Building, Ymca Calicut 673001 [Pan: Adhpg8318B] (Appellant) (Respondent)

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148Section 149Section 150(1)Section 153Section 2(22)(e)Section 268A

reassessment may be made shall apply to a re-assessment made under section 27 or to an assessment or re-assessment made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 31, section 33, section 33-A, section 33-B, section 66 or section

Depreciation3
Disallowance3
Section 1472

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 518/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10
For Respondent: \nShri Arun Raj S, Advocate
Section 132Section 153ASection 153DSection 69C

119 (Pune – Trib.).\nOn the other hand, ld. CIT-DR vehemently opposed the above\nsubmissions and submitted that search and seizure operations were\ncontinuously monitored by JCIT and, therefore, it cannot be said that JCIT\naccorded the approval u/s. 153D mechanically. He further submitted that\nthere is no material brought on record to show that JCIT had given\nmechanical approval

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 498/COCH/2023[2011-12]Status: DisposedITAT Cochin04 Aug 2025AY 2011-12

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 495/COCH/2023[2008-09]Status: DisposedITAT Cochin04 Aug 2025AY 2008-09

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 496/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 499/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 237/COCH/2023[2012-13]Status: DisposedITAT Cochin01 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 235/COCH/2023[2010-2011]Status: DisposedITAT Cochin01 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 236/COCH/2023[2011-12]Status: DisposedITAT Cochin01 Aug 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 519/COCH/2023[2010-11]Status: DisposedITAT Cochin04 Aug 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given mechanical approval

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 520/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13
For Appellant: \nShri Arun Raj S, AdvocateFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

119 (Pune – Trib.).\nOn the other hand, ld. CIT-DR vehemently opposed the above\nsubmissions and submitted that search and seizure operations were\ncontinuously monitored by JCIT and, therefore, it cannot be said that JCIT\naccorded the approval u/s. 153D mechanically. He further submitted that\nthere is no material brought on record to show that JCIT had given\nmechanical approval

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 517/COCH/2023[2007-08]Status: DisposedITAT Cochin04 Aug 2025AY 2007-08
For Appellant: \nShri Arun Raj S, AdvocateFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

119 (Pune – Trib.).\nOn the other hand, ld. CIT-DR vehemently opposed the above\nsubmissions and submitted that search and seizure operations were\ncontinuously monitored by JCIT and, therefore, it cannot be said that JCIT\naccorded the approval u/s. 153D mechanically. He further submitted that\nthere is no material brought on record to show that JCIT had given\nmechanical approval