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6 results for “reassessment”+ Section 197(1)clear

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Key Topics

Section 153D9Section 409Section 143(3)6Addition to Income6Section 1323Section 153A3Section 69C3Section 1483Section 194C3Search & Seizure

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

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

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

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

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

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

3
Deduction3
Reassessment3

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

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

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

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

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

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

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

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

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

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

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

197\n271(1)(c)\n2010-11\n8,11,240\n10,71,240\n271(1)(c)\n2011-12\n9,99,970\n9,99,970\nNil\n2012-13\n20,47,120\n22,47,120 271(1)(c)\nYours faithfully,\n(Dr. SANJAY JOSEPH)\nJoint Commissioner of Income Tax,\nCentral Range, Ernakulam\n10. The above communication is nothing but a covering letter forwarding

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

197\n271(1)(c)\n2010-11\n8,11,240\n10,71,240\n271(1)(c)\n2011-12\n9,99,970\n9,99,970\nNil\n2012-13\n20,47,120\n22,47,120\n271(1)(c)\nYours faithfully,\n(Dr. SANJAY JOSEPH)\nJoint Commissioner of Income Tax,\nCentral Range, Ernakulam\n10.\nThe above communication is nothing but a covering letter forwarding

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

197\n271(1)(c)\n2010-11\n8,11,240\n10,71,240\n271(1)(c)\n2011-12\n9,99,970\n9,99,970\nNil\n2012-13\n20,47,120\n22,47,120 271(1)(c)\nYours faithfully,\n(Dr. SANJAY JOSEPH)\nJoint Commissioner of Income Tax,\nCentral Range, Ernakulam\n10.\nThe above communication is nothing but a covering letter forwarding