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38 results for “reassessment”+ Section 132Aclear

Sorted by relevance

Delhi580Mumbai465Chennai221Hyderabad180Jaipur146Bangalore111Chandigarh100Ahmedabad86Amritsar59Kolkata42Guwahati42Pune40Cochin38Visakhapatnam35Agra28Raipur26Nagpur24Allahabad23Patna18Jodhpur18Lucknow17Cuttack16Indore14Ranchi11Rajkot8Dehradun6Surat6Jabalpur2

Key Topics

Section 153A89Section 153C55Section 13246Addition to Income36Section 153D26Section 143(3)23Search & Seizure22Section 8019Section 132A19Section 69C

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013
For Appellant: \nShri G. Surendranath Rao, CAFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassessment, if any, relating to any assessment year\nfalling within the period of six assessment years referred to in this section pending\non the date of initiation of such search under section 132 or making of a requisition\nunder section 132A

Showing 1–20 of 38 · Page 1 of 2

14
Disallowance13
Undisclosed Income13

ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

ITA 575/COCH/2025[2015-16]Status: DisposedITAT Cochin22 Sept 2025AY 2015-16
Section 144Section 153CSection 15CSection 250Section 292B

reassessment under Section 153C. The assessment order was quashed.", "result": "Partly Allowed", "sections": [ "Section 144", "Section 153C", "Section 153A", "Section 292B", "Section 132", "Section 132A

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section pending on the date of initiation of such search under section 132 or making of a requisition under section 132A

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section pending on the date of initiation of such search under section 132 or making of a requisition under section 132A

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section pending on the date of initiation of such search under section 132 or making of a requisition under section 132A

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section pending on the date of initiation of such search under section 132 or making of a requisition under section 132A

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2 , KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 510/COCH/2023[2010-11]Status: DisposedITAT Cochin13 Feb 2024AY 2010-11

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

reassess the income of the other person in accordance with the provisions of section 153A, for the relevant assessment year or years referred to in sub-section (1) of section 153A: Provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132A

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 509/COCH/2023[2009-10]Status: DisposedITAT Cochin13 Feb 2024AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

reassess the income of the other person in accordance with the provisions of section 153A, for the relevant assessment year or years referred to in sub-section (1) of section 153A: Provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132A

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. THE DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

reassess the income of the other person in accordance with the provisions of section 153A, for the relevant assessment year or years referred to in sub-section (1) of section 153A: Provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132A

P.P.UNNEENKUTTY,THRISSUR vs. ACIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

ITA 584/COCH/2025[2013-14]Status: DisposedITAT Cochin29 Oct 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Venugopal M.V., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132ASection 143(3)Section 153ASection 153C

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

P.P.UNNEENKUTTY,PALAKKAD vs. ACIT,CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

ITA 587/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Venugopal M.V., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132ASection 143(3)Section 153ASection 153C

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

ASSISTANT COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), THRISSUR vs. PARAMBIL PEEDIKAKKAL UNNEENKUTTY, PALAKKAD

In the result, appeals ITA No

ITA 630/COCH/2025[2017-18]Status: DisposedITAT Cochin29 Oct 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Venugopal M.V., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132ASection 143(3)Section 153ASection 153C

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

P.P. UNNEENKUTTY,PALAKKAD vs. ACIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

ITA 586/COCH/2025[2016-17]Status: DisposedITAT Cochin29 Oct 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Venugopal M.V., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132ASection 143(3)Section 153ASection 153C

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

P.P.UNNEENKUTTY,THRISSUR vs. ACIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

ITA 585/COCH/2025[2015-19]Status: DisposedITAT Cochin29 Oct 2025AY 2015-19

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Venugopal M.V., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132ASection 143(3)Section 153ASection 153C

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

P.P. UNNEENKUTTY,PALAKKAD vs. DCIT, CENTRAL CIRCLE, THRISSUR

In the result, appeals ITA No

ITA 583/COCH/2025[2012-13]Status: DisposedITAT Cochin29 Oct 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Venugopal M.V., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132ASection 143(3)Section 153ASection 153C

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requisition under section 132A

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requisition under section 132A