MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

reassessment was completed vide order dated 28.03.2013 passed u/s. 143(3) r.w.s. 147 of the Act after making addition of Rs. 7,33,77,497/- being the amount paid to Muthoot Pappachan Consultancy & Management (hereinafter called “MPCMS”) towards professional charges/consultancy u/s. 40(a)(ia) for non-deduction of TDS. On further appeal before the CIT(A), the CIT(A) confirmed

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

reassessment was completed vide order dated 28.03.2013 passed u/s. 143(3) r.w.s. 147 of the Act after making addition of Rs. 7,33,77,497/- being the amount paid to Muthoot Pappachan Consultancy & Management (hereinafter called “MPCMS”) towards professional charges/consultancy u/s. 40(a)(ia) for non-deduction of TDS. On further appeal before the CIT(A), the CIT(A) confirmed

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

reassessment was completed vide order dated 28.03.2013 passed u/s. 143(3) r.w.s. 147 of the Act after making addition of Rs. 7,33,77,497/- being the amount paid to Muthoot Pappachan Consultancy & Management (hereinafter called “MPCMS”) towards professional charges/consultancy u/s. 40(a)(ia) for non-deduction of TDS. On further appeal before the CIT(A), the CIT(A) confirmed

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

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

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

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

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

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

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

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

197 ITR 637 (All) has held that the power of the Tribunal to permit any party to the appeal to raise the question of jurisdiction, which goes to the root of the matter and does not involve further investigation into facts, cannot be disputed on the plain reading of r. 11 of the ITAT Rules, 1963. Indeed, on such

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

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

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

197 ITR 637 (All) has held that the power of the Tribunal to permit any party to the appeal to raise the question of jurisdiction, which goes to the root of the matter and does not involve further investigation into facts, cannot be disputed on the plain reading of r. 11 of the ITAT Rules, 1963. Indeed, on such

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

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

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

197 ITR 637 (All) has held that the power of the Tribunal to permit any party to the appeal to raise the question of jurisdiction, which goes to the root of the matter and does not involve further investigation into facts, cannot be disputed on the plain reading of r. 11 of the ITAT Rules, 1963. Indeed, on such

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

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

197 271(1)(c) 2010-11 8,11,240 10,71,240 271(1)(c) 2011-12 9,99,970 9,99,970 Nil 2012-13 20,47,120 22,47,120 271(1)(c) Yours faithfully, (Dr. SANJAY JOSEPH) Joint Commissioner of Income Tax, Central Range, Ernakulam 10. The above communication is nothing but a covering letter forwarding approval

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

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

197 271(1)(c) 2010-11 8,11,240 10,71,240 271(1)(c) 2011-12 9,99,970 9,99,970 Nil 2012-13 20,47,120 22,47,120 271(1)(c) Yours faithfully, (Dr. SANJAY JOSEPH) Joint Commissioner of Income Tax, Central Range, Ernakulam 10. The above communication is nothing but a covering letter forwarding approval

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

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

197 271(1)(c) 2010-11 8,11,240 10,71,240 271(1)(c) 2011-12 9,99,970 9,99,970 Nil 2012-13 20,47,120 22,47,120 271(1)(c) Yours faithfully, (Dr. SANJAY JOSEPH) Joint Commissioner of Income Tax, Central Range, Ernakulam 10. The above communication is nothing but a covering letter forwarding approval

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

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

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

reassessment order completed on 11.12.2014, the assessee preferred appeal to the first appellate authority. The CIT(A) confirmed the assessment order in regard to the above two disallowance of expenses. The finding of the CIT(A) as regards the disallowance of rent amounting to Rs.2,88,000 reads as follows:- “4.2.4 During the appeal proceedings, the learned AR argued that

SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA

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

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

reassessment order completed on 11.12.2014, the assessee preferred appeal to the first appellate authority. The CIT(A) confirmed the assessment order in regard to the above two disallowance of expenses. The finding of the CIT(A) as regards the disallowance of rent amounting to Rs.2,88,000 reads as follows:- “4.2.4 During the appeal proceedings, the learned AR argued that