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15 results for “reassessment”+ Section 239clear

Sorted by relevance

Delhi271Mumbai221Bangalore73Kolkata42Jaipur40Chennai34Ahmedabad26Chandigarh22Pune21Surat19Lucknow17Cochin15Hyderabad14Cuttack14Nagpur7Raipur6Visakhapatnam5Ranchi4Indore4Patna3Karnataka3Jodhpur3Rajkot2SC2Amritsar2Rajasthan1Panaji1Telangana1

Key Topics

Section 153A16Addition to Income14Section 13213Section 143(3)10Section 409Section 133A6Reassessment4TDS4Section 1483Section 194C

KERALA STATE COOPERATIVE EMPLOYEES PENSION BOARD,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM

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

ITA 223/COCH/2025[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 10Section 139Section 139(1)Section 142(1)Section 144Section 154Section 239Section 80A

reassessment proceedings cannot be beneficial to the assessee. 3 Kerala State Co-op. Employees Pension Board 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order confirmed the action of the AO. 5. Being aggrieved, the appellant is in appeal before us in the present appeal. 6. We have heard the rival contentions

3
Deduction3
Survey u/s 133A3

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at real income earned by the assessee out of such unaccounted business activity as held by various courts from time

DCIT, ERNAKULAM vs. MATHA ENTERPRISES, ANGAMALLY

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

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at real income earned by the assessee out of such unaccounted business activity as held by various courts from time

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at real income earned by the assessee out of such unaccounted business activity as held by various courts from time

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at real income earned by the assessee out of such unaccounted business activity as held by various courts from time

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at real income earned by the assessee out of such unaccounted business activity as held by various courts from time

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at real income earned by the assessee out of such unaccounted business activity as held by various courts from time

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

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

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at real income earned by the assessee out of such unaccounted business activity as held by various courts from time

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

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

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

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

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

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

Section 132Section 133ASection 143(3)Section 153A

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

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

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

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

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

Section 132Section 133ASection 143(3)Section 153A

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

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

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

ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

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

Section 132Section 133ASection 143(3)Section 153A

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

THE ACIT, TRICHUR vs. ST.ANTONY'S TIMBER DEP, THRISSUR

In the result, the appeal of the Revenue is partly allowed for statistical

ITA 294/COCH/2018[2008-09]Status: DisposedITAT Cochin01 Mar 2019AY 2008-09

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

Section 132Section 132(4)Section 143(3)Section 153ASection 271Section 274

239/-. The main addition made was of an amount of Rs. 81.60 lacs on account of investment in immovable property being land admeasuring 30.5 cents at Chembukavu Thrissur. The Assessing Officer held this investment as made out of its undisclosed income of the assessee. 2.1 The said land had been purchased by an agreement dated 24/04/2007 for a recorded consideration