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4 results for “reassessment”+ Section 196clear

Sorted by relevance

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Key Topics

Section 10B5Section 80H3Section 1322Section 153A2Section 143(2)2Section 2492Addition to Income2Disallowance2

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

In the result, appeals of the assessee are allowed and the appeals of the

ITA 36/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

section 132(4) statement from Shri B. Sabarigireesan are as follows: S.No. Search Doc. Reference No. Contents 1. CHN/11/13-14/EAM/A-36 Bunch of Loose Sheets serially numbered from 1 to 13 containing ledger accounts in the case of the appellant regarding wheat sold to P.K. Kunjumoideen for the Financial Year 2012-13 2. CHN/11/13-14/EAM/A-37 Bunch of Loose Sheets serially numbered from

THE ACIT, KOCHI vs. M/S.PRINCE ROLLER FLOUR MILLS P. LTD, PALAKKAD

In the result, appeals of the assessee are allowed and the appeals of the

ITA 21/COCH/2019[2009-10]Status: Disposed
ITAT Cochin
16 Dec 2019
AY 2009-10

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

Section 132Section 143(2)Section 153A

section 132(4) statement from Shri B. Sabarigireesan are as follows: S.No. Search Doc. Reference No. Contents 1. CHN/11/13-14/EAM/A-36 Bunch of Loose Sheets serially numbered from 1 to 13 containing ledger accounts in the case of the appellant regarding wheat sold to P.K. Kunjumoideen for the Financial Year 2012-13 2. CHN/11/13-14/EAM/A-37 Bunch of Loose Sheets serially numbered from

KINGS INFRA VENTURES LTD,THEVARA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2), KOCHI, KOCHI

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(3)

196 (Ker);S.P.V. Bank Ltd. v. CIT [1980]126 ITR 773 (Ker); and International Marketing Ltd. v. ITO [2007] 292 ITR 504 (Del), he held that it is only where a business is in existence that it’s profits and gains, allowing expenditure incurred for it’s purposes, could be computed. Income, accordingly, was assessed

M/S.ABAD FISHERIES,COCHIN vs. THE ACIT, COCHIN

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

ITA 120/COCH/2014[1996-97]Status: DisposedITAT Cochin08 May 2019AY 1996-97

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

Section 10BSection 143Section 249Section 4Section 80H

196/-. In compliance with the directions of the ITAT, the assessee had submitted a petition for condonation of delay. In view of these technical reasons and the directions of the ITAT, the delay was condoned and the appeal was admitted for fresh consideration by the CIT(A). 3.2 In the second round, the CIT(A) adjudicated the issue of eligibility