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15 results for “reassessment”+ Section 255(8)clear

Sorted by relevance

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Key Topics

Section 10A31Section 12A28Section 153C28Section 1121Section 10B20Section 153A15Section 139(1)14Section 14712Addition to Income11Charitable Trust

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

In the result, the appeals filed by the assessee in ITA Nos

ITA 270/COCH/2016[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

Section 132Section 153ASection 153CSection 153C(1)

255. (iii) Guruprema Enterprises, Mumbai vs. ACIT (ITAT Mumbai Bench in I.T.A. Nos.255 to 257(Mum.)/2010 in Page at paragraph-15, the issue is decided as under; - "In view of these decisions of the Co-ordinate Benches, we have to necessarily hold that only the assessments pending before the Assessing Officer for completion shall abate and that under Sec.153A

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

In the result, the appeals filed by the assessee in ITA Nos

7
Exemption7
Undisclosed Income4
ITA 274/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

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

Section 132Section 153ASection 153CSection 153C(1)

255. (iii) Guruprema Enterprises, Mumbai vs. ACIT (ITAT Mumbai Bench in I.T.A. Nos.255 to 257(Mum.)/2010 in Page at paragraph-15, the issue is decided as under; - "In view of these decisions of the Co-ordinate Benches, we have to necessarily hold that only the assessments pending before the Assessing Officer for completion shall abate and that under Sec.153A

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

In the result, the appeals filed by the assessee in ITA Nos

ITA 275/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

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

Section 132Section 153ASection 153CSection 153C(1)

255. (iii) Guruprema Enterprises, Mumbai vs. ACIT (ITAT Mumbai Bench in I.T.A. Nos.255 to 257(Mum.)/2010 in Page at paragraph-15, the issue is decided as under; - "In view of these decisions of the Co-ordinate Benches, we have to necessarily hold that only the assessments pending before the Assessing Officer for completion shall abate and that under Sec.153A

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

In the result, the appeals filed by the assessee in ITA Nos

ITA 276/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

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

Section 132Section 153ASection 153CSection 153C(1)

255. (iii) Guruprema Enterprises, Mumbai vs. ACIT (ITAT Mumbai Bench in I.T.A. Nos.255 to 257(Mum.)/2010 in Page at paragraph-15, the issue is decided as under; - "In view of these decisions of the Co-ordinate Benches, we have to necessarily hold that only the assessments pending before the Assessing Officer for completion shall abate and that under Sec.153A

KRYTHIUM SOLUTIONS P.LTD,KOCHI vs. THE ACIT, KOCHI

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

ITA 161/COCH/2020[2007-08]Status: DisposedITAT Cochin24 Jul 2020AY 2007-08

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

reassessment proceedings for assessment years 2007-2008 to 2009-2010 had filed revised returns and furnished Form No.56F for claiming deduction u/s 10A of the I.T.Act. Similarly, for assessment year 2011-2012, the claim u/s 10A of the I.T.Act was made before the first appellate authority and Form No.56F was submitted. The CIT(A) concluded that he cannot entertain

KRYTHIUM SOLUTIONS P.LTD,KOCHI vs. THE ACIT, KOCHI

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

ITA 162/COCH/2020[2008-09]Status: DisposedITAT Cochin24 Jul 2020AY 2008-09

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

reassessment proceedings for assessment years 2007-2008 to 2009-2010 had filed revised returns and furnished Form No.56F for claiming deduction u/s 10A of the I.T.Act. Similarly, for assessment year 2011-2012, the claim u/s 10A of the I.T.Act was made before the first appellate authority and Form No.56F was submitted. The CIT(A) concluded that he cannot entertain

KRYTHIUM SOLUTIONS P.LTD,KOCHI vs. THE ACIT, KOCHI

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

ITA 164/COCH/2020[2011-12]Status: DisposedITAT Cochin24 Jul 2020AY 2011-12

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

reassessment proceedings for assessment years 2007-2008 to 2009-2010 had filed revised returns and furnished Form No.56F for claiming deduction u/s 10A of the I.T.Act. Similarly, for assessment year 2011-2012, the claim u/s 10A of the I.T.Act was made before the first appellate authority and Form No.56F was submitted. The CIT(A) concluded that he cannot entertain

KRYTHIUM SOLUTIONS P.LTD,KOCHI vs. THE ACIT, KOCHI

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

ITA 163/COCH/2020[2009-10]Status: DisposedITAT Cochin24 Jul 2020AY 2009-10

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

reassessment proceedings for assessment years 2007-2008 to 2009-2010 had filed revised returns and furnished Form No.56F for claiming deduction u/s 10A of the I.T.Act. Similarly, for assessment year 2011-2012, the claim u/s 10A of the I.T.Act was made before the first appellate authority and Form No.56F was submitted. The CIT(A) concluded that he cannot entertain

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

255 to 261/Coch/2018 Assessment Years : 2006-07 to 2012-13 M/s. Kunhitharuvai Memorial Vs. The Deputy Commissioner of Charitable Trust, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 256/COCH/2018[2007-08]Status: DisposedITAT Cochin27 May 2019AY 2007-08

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

255 to 261/Coch/2018 Assessment Years : 2006-07 to 2012-13 M/s. Kunhitharuvai Memorial Vs. The Deputy Commissioner of Charitable Trust, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 258/COCH/2018[2009-10]Status: DisposedITAT Cochin27 May 2019AY 2009-10

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

255 to 261/Coch/2018 Assessment Years : 2006-07 to 2012-13 M/s. Kunhitharuvai Memorial Vs. The Deputy Commissioner of Charitable Trust, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 260/COCH/2018[2011-12]Status: DisposedITAT Cochin27 May 2019AY 2011-12

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

255 to 261/Coch/2018 Assessment Years : 2006-07 to 2012-13 M/s. Kunhitharuvai Memorial Vs. The Deputy Commissioner of Charitable Trust, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 257/COCH/2018[2008-09]Status: DisposedITAT Cochin27 May 2019AY 2008-09

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

255 to 261/Coch/2018 Assessment Years : 2006-07 to 2012-13 M/s. Kunhitharuvai Memorial Vs. The Deputy Commissioner of Charitable Trust, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 259/COCH/2018[2010-11]Status: DisposedITAT Cochin27 May 2019AY 2010-11

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

255 to 261/Coch/2018 Assessment Years : 2006-07 to 2012-13 M/s. Kunhitharuvai Memorial Vs. The Deputy Commissioner of Charitable Trust, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

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

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

255 to 261/Coch/2018 Assessment Years : 2006-07 to 2012-13 M/s. Kunhitharuvai Memorial Vs. The Deputy Commissioner of Charitable Trust, Income-tax, Central Circle-2, KMCT Corporate Office, Calicut. Malabar Christian College Cross Road, Calicut-673 011. [PAN :AAATK 4733C] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Narayanamurthy, CA Revenue by Shri Alok Mitra, CIT(DR) Date of hearing 13/03/2019