M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

91, on account of tax paid in a country outside India; and (vi) any tax credit allowed to be set off in accordance with the provisions of section 115JAA or section 115JD. Explanation 1.—In this section, "due date" means the date specified in sub-section (1) of section 139 as applicable in the case of the assessee. Explanation

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

91, on account of tax paid in a country outside India; and (vi) any tax credit allowed to be set off in accordance with the provisions of section 115JAA or section 115JD. Explanation 1.—In this section, "due date" means the date specified in sub-section (1) of section 139 as applicable in the case of the assessee. Explanation

MARIAMMA JOSEPH,KOTTAYAMN vs. THE ACIT, CENTRAL CIRCLE, KOTTAYAM,, KOTTAYAM

In the result, the assessee’s appeal is decided on the aforesaid terms

Bench: Shri Sanjay Arora & Shri Manomohan Dasmariamma Joseph Asst. Cit, Central Circle Hotel Floral Park Kottayam 686001 Gandhinagar Vs. Kottayam 686008 [Pan:Accpj9135F] (Appellant) (Respondent)

91, on account of tax paid in a country outside India; and (v) any tax credit allowed to be set off in accordance with the provisions of section 115JAA or section 115JD. Explanation 2.—Where, in relation to an assessment year, an assessment is made for the first time under section 147 or section 153A, the assessment so made shall

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

91, on account of tax paid in a country outside India; and (vi) any tax credit allowed to be set off in accordance with the provisions of section 115JAA or section 115JD. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT Explanation 1.—In this section, "due date" means the date specified in sub-section

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

91, on account of tax paid in a country outside India; and (vi) any tax credit allowed to be set off in accordance with the provisions of section 115JAA or section 115JD. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT Explanation 1.—In this section, "due date" means the date specified in sub-section

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

91 (SC) and also Sahara India\n(Firm) vs. CIT [2008] 300 ITR 403 (SC).\nThe issue whether the JCIT had accorded the approval mechanically\nor not has to be judged based on the material on the basis of which the\nJCIT formed the opinion and accorded the approval. In the present case,\nno material was produced before

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

91 (SC) and also Sahara India (Firm) vs. CIT [2008] 300 ITR 403 (SC). The issue whether the JCIT had accorded the approval mechanically or not has to be judged based on the material on the basis of which the JCIT formed the opinion and accorded the approval. In the present case, no material was produced before us to show

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

91 (SC) and also Sahara India (Firm) vs. CIT [2008] 300 ITR 403 (SC). The issue whether the JCIT had accorded the approval mechanically or not has to be judged based on the material on the basis of which the JCIT formed the opinion and accorded the approval. In the present case, no material was produced before us to show

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

91 (SC) and also Sahara India (Firm) vs. CIT [2008] 300 ITR 403 (SC). The issue whether the JCIT had accorded the approval mechanically or not has to be judged based on the material on the basis of which the JCIT formed the opinion and accorded the approval. In the present case, no material was produced before us to show

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

91 (SC) and also Sahara India (Firm) vs. CIT [2008] 300 ITR 403 (SC). The issue whether the JCIT had accorded the approval mechanically or not has to be judged based on the material on the basis of which the JCIT formed the opinion and accorded the approval. In the present case, no material was produced before us to show

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

91 (SC) and also Sahara India (Firm) vs. CIT [2008] 300 ITR 403 (SC). The issue whether the JCIT had accorded the approval mechanically or not has to be judged based on the material on the basis of which the JCIT formed the opinion and accorded the approval. In the present case, no material was produced before us to show

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

91 (SC) and also Sahara India (Firm) vs. CIT [2008] 300 ITR 403 (SC). The issue whether the JCIT had accorded the approval mechanically or not has to be judged based on the material on the basis of which the JCIT formed the opinion and accorded the approval. In the present case, no material was produced before us to show