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101 results for “reassessment”+ Section 139clear

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Key Topics

Section 153A87 Addition to Income79 Section 14869 Section 139(1)57 Section 153C53 Section 143(3)53 Section 14751 Section 271(1)(c)40 Section 13229 Exemption

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

section 139. The Assessing Officer\nshall further assess or reassess the 'total income' of six assessment years\nimmediately preceding the assessment

Showing 1–20 of 101 · Page 1 of 6

29

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

section 139. The Assessing Officer shall further assess or reassess the ‘total income’ of six assessment years immediately preceding the assessment

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

section 139. The Assessing Officer shall further assess or reassess the ‘total income’ of six assessment years immediately preceding the assessment

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

section 139. The Assessing Officer shall further assess or reassess the ‘total income’ of six assessment years immediately preceding the assessment

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

section 139. The Assessing Officer shall further assess or reassess the ‘total income’ of six assessment years immediately preceding the assessment

SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year.” “153C ASSESSMENT OF INCOME OF ANY OTHER PERSON (1) Notwithstanding anything contained in section 139

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 153ASection 153CSection 234A

139 as applicable in the case of the assessee. Explanation 2.—In this sub-section, "tax on total income as determined under sub- section (1) of section 143" shall not include the additional income-tax, if any, payable under section 143. Explanation 3.—Where, in relation to an assessment year, an assessment is made for the first time under section

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 153ASection 153CSection 234A

139 as applicable in the case of the assessee. Explanation 2.—In this sub-section, "tax on total income as determined under sub- section (1) of section 143" shall not include the additional income-tax, if any, payable under section 143. Explanation 3.—Where, in relation to an assessment year, an assessment is made for the first time under section

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 153ASection 153CSection 234A

139 as applicable in the case of the assessee. Explanation 2.—In this sub-section, "tax on total income as determined under sub- section (1) of section 143" shall not include the additional income-tax, if any, payable under section 143. Explanation 3.—Where, in relation to an assessment year, an assessment is made for the first time under section

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 153ASection 153CSection 234A

139 as applicable in the case of the assessee. Explanation 2.—In this sub-section, "tax on total income as determined under sub- section (1) of section 143" shall not include the additional income-tax, if any, payable under section 143. Explanation 3.—Where, in relation to an assessment year, an assessment is made for the first time under section

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

139(4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

139(4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

139(4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

139(4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

139(4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

139(4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

139(4A) of 5 I.T.A. Nos.255-261/Coch/2018 the Act. The assessee has filed the return of income u/s. 153A(a) of the Act consequent to search u/s. 132 of the Act for all the assessment years as under: Assessment Year Date of filing of ROI 2006-07 06/07/2012

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 34/COCH/2022[2014-15]Status: DisposedITAT Cochin19 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(3)Section 147Section 148

reassessment proceedings from time to time and had discussed the impugned issue with the AO. The assessee did not seek any reason before the AO and therefore cannot contend the reopening on this ground. The CIT(A) on merits held that claim of higher depreciation by the assessee is not justified. Aggrieved, the assessee is in appeal before the Tribunal

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 33/COCH/2022[2012-13]Status: DisposedITAT Cochin19 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(3)Section 147Section 148

reassessment proceedings from time to time and had discussed the impugned issue with the AO. The assessee did not seek any reason before the AO and therefore cannot contend the reopening on this ground. The CIT(A) on merits held that claim of higher depreciation by the assessee is not justified. Aggrieved, the assessee is in appeal before the Tribunal

MANJILAS AGRO FOODS PVT. LTD,THRISSUR vs. THACIT,CIRCLE-1(1 ), THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 32/COCH/2022[2011-12]Status: DisposedITAT Cochin19 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(3)Section 147Section 148

reassessment proceedings from time to time and had discussed the impugned issue with the AO. The assessee did not seek any reason before the AO and therefore cannot contend the reopening on this ground. The CIT(A) on merits held that claim of higher depreciation by the assessee is not justified. Aggrieved, the assessee is in appeal before the Tribunal