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16 results for “reassessment”+ Section 206(6)clear

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Key Topics

Addition to Income16Exemption13Section 153A6Section 1323Section 139(1)3

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

206 24,59,126 Corporation Ltd. TOTAL 48,13,52,780 3,16,52,119 I.T.A. Nos.37 to 49/Coch/2016 3.9.3 For the assessment year 2011-12, in the case of M/s. Vijayalaxmi Cashew Co., as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near

THE ITO, KOLLAM vs. M/S.SUNNY JACOB JEWELLERS AND WEDDING CENTRE, KOTTARAKKARA

In the result, the appeals of the Revenue are allowed

ITA 477/COCH/2018[2006-07]Status: DisposedITAT Cochin05 Feb 2019AY 2006-07

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

Section 132Section 139(1)Section 153A

6. As regards assessee's ground relating to the invocation of sec. 144 r.w.s. 145(3) is concerned I do not agree with the appellant because the AO has first pointed-out various discrepancies and anomalies in the books of accounts maintained by the appellant and then only invoked provisions of sec. 145(3) r.w.s. 144. The appellant has submitted

THE ACIT, COCHIN vs. M/S.SUNNY JACOB JEWELLERS & WEDDING CENTRE, KOTTARAKKARA

In the result, the appeals of the Revenue are allowed

ITA 326/COCH/2016[2007-08]Status: DisposedITAT Cochin05 Feb 2019AY 2007-08

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

Section 132Section 139(1)Section 153A

6. As regards assessee's ground relating to the invocation of sec. 144 r.w.s. 145(3) is concerned I do not agree with the appellant because the AO has first pointed-out various discrepancies and anomalies in the books of accounts maintained by the appellant and then only invoked provisions of sec. 145(3) r.w.s. 144. The appellant has submitted

THE ITO, KOLLAM vs. M/S.SUNNY JACOB JEWELLERS AND WEDDING CENTRE, KOTTARAKKARA

In the result, the appeals of the Revenue are allowed

ITA 476/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Feb 2019AY 2005-06

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

Section 132Section 139(1)Section 153A

6. As regards assessee's ground relating to the invocation of sec. 144 r.w.s. 145(3) is concerned I do not agree with the appellant because the AO has first pointed-out various discrepancies and anomalies in the books of accounts maintained by the appellant and then only invoked provisions of sec. 145(3) r.w.s. 144. The appellant has submitted