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24 results for “reassessment”+ Section 43Bclear

Sorted by relevance

Mumbai192Delhi63Chennai36Raipur33Kolkata28Bangalore25Cochin24Jaipur22Hyderabad20Ahmedabad18Pune17Indore14Nagpur13Surat12Cuttack7Lucknow7Visakhapatnam5Chandigarh3Allahabad3Jabalpur3Karnataka2Rajkot1Ranchi1Guwahati1Telangana1Varanasi1Jodhpur1

Key Topics

Section 14A117Section 143(3)31Section 14728Deduction19Section 14818Disallowance15Section 15413Section 2639Section 409Reassessment

MANJILAS AGRO FOOD PVT.LTD.,THRISSUR vs. THE ITO,WARD-1(2),, THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 33/COCH/2022[2012-13]Status: DisposedITAT Cochin19 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

reassessment proceedings from time to time and had discussed the impugned issue with the AO. The assessee did not seek any reason before the AO and therefore cannot contend the reopening on this ground. The CIT(A) on merits held that claim of higher depreciation by the assessee is not justified. Aggrieved, the assessee is in appeal before the Tribunal

MANJILAS AGRO FOODS PVT. LTD,THRISSUR vs. THACIT,CIRCLE-1(1 ), THRISSUR

Showing 1–20 of 24 · Page 1 of 2

9
Addition to Income8
Depreciation5

In the result, all the appeals by the assessee are partly allowed

ITA 32/COCH/2022[2011-12]Status: DisposedITAT Cochin19 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

reassessment proceedings from time to time and had discussed the impugned issue with the AO. The assessee did not seek any reason before the AO and therefore cannot contend the reopening on this ground. The CIT(A) on merits held that claim of higher depreciation by the assessee is not justified. Aggrieved, the assessee is in appeal before the Tribunal

THE ACIT, CIRCLE-1(1), THRRISSUR vs. MANJILAS AGRO FOODS PVT. LTD., THRISSUR

In the result, all the appeals by the assessee are partly allowed

ITA 34/COCH/2022[2014-15]Status: DisposedITAT Cochin19 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.

For Appellant: Shri C V Varghese, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 143(3)Section 147Section 148

reassessment proceedings from time to time and had discussed the impugned issue with the AO. The assessee did not seek any reason before the AO and therefore cannot contend the reopening on this ground. The CIT(A) on merits held that claim of higher depreciation by the assessee is not justified. Aggrieved, the assessee is in appeal before the Tribunal

M/S.US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE JCIT, TRIVANDRUM

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

ITA 247/COCH/2017[2009-10]Status: DisposedITAT Cochin23 Jul 2018AY 2009-10

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

For Appellant: Sri.M.Raghunathan SFor Respondent: Sri.Santam Bose
Section 10ASection 10BSection 143(1)Section 143(3)Section 144CSection 263

reassessment order cannot be considered for time limit purposes under section 263(2) of the Act. Ground No.2 - Without prejudice, revision proceedings have been initiated on account of issues that are neither erroneous nor prejudicial to the interests of revenue 2.1 The learned CIT has erred in not considering the fact that the issues relied on for initiating the revision

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

ITA 52/COCH/2019[2005-06]Status: DisposedITAT Cochin08 Aug 2019AY 2005-06

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

Section 115JSection 143(3)Section 147Section 148

reassess such income, other than the income involving matters which are the subject matters of any I.T.A. Nos.52&53/Coch/2019 appeal, reference or revision, which is chargeable to tax and has escaped assessment." [Emphasis Supplied] 4.2 Therefore, according to the CIT(A), as per the second proviso to the section 147 of the Act, the assessment cannot be reopened on issues

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

ITA 53/COCH/2019[2006-07]Status: DisposedITAT Cochin08 Aug 2019AY 2006-07

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

Section 115JSection 143(3)Section 147Section 148

reassess such income, other than the income involving matters which are the subject matters of any I.T.A. Nos.52&53/Coch/2019 appeal, reference or revision, which is chargeable to tax and has escaped assessment." [Emphasis Supplied] 4.2 Therefore, according to the CIT(A), as per the second proviso to the section 147 of the Act, the assessment cannot be reopened on issues

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

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

ITA 269/COCH/2023[2005-06]Status: DisposedITAT Cochin03 Jan 2025AY 2005-06

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)
Section 143(2)Section 143(3)Section 250Section 263Section 32Section 32(1)Section 47

reassessment it was found that assessee has outstanding gratuity of Rs.2,26,052, sales tax of Rs.3,65,230 and leave encashment of Rs.41,160 which were not paid before the due date of filing of return of income and hence the same are not allowable in terms of provisions of section 43B

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

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

ITA 268/COCH/2023[2005-06]Status: DisposedITAT Cochin03 Jan 2025AY 2005-06

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)
Section 143(2)Section 143(3)Section 250Section 263Section 32Section 32(1)Section 47

reassessment it was found that assessee has outstanding gratuity of Rs.2,26,052, sales tax of Rs.3,65,230 and leave encashment of Rs.41,160 which were not paid before the due date of filing of return of income and hence the same are not allowable in terms of provisions of section 43B

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,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

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

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 747/COCH/2019[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 35/COCH/2020[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 272/COCH/2020[2011-12]Status: DisposedITAT Cochin12 Dec 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

THE ACIT, KOCHI vs. THE FEDERAL BANK LTD, ERNAKULAM

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 310/COCH/2020[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

ACIT, KOCHI vs. FEDERAL BANK LTD, ALUVA

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 34/COCH/2020[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 746/COCH/2019[2009-10]Status: DisposedITAT Cochin12 Dec 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 745/COCH/2019[2008-09]Status: DisposedITAT Cochin12 Dec 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 273/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Dec 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section

THE ACIT, KOCHI vs. M/S.FEDERAL BANK LTD, KOCHI

In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-

ITA 311/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001." The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section