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11 results for “reassessment u/s 147”+ Section 12Aclear

Sorted by relevance

Mumbai88Delhi80Bangalore72Ahmedabad31Chennai23Pune21Jaipur21Chandigarh17Cuttack16Lucknow16Kolkata15Raipur14Cochin11Indore10Hyderabad9Amritsar9Visakhapatnam7Guwahati6Patna5Surat4Rajkot2Himachal Pradesh2Agra1Dehradun1Telangana1Jodhpur1

Key Topics

Section 143(3)12Section 14812Exemption11Section 119Section 1479Section 12A7Addition to Income5Reopening of Assessment5Section 25

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

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

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

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

4
Reassessment4
Depreciation4
Section 2(15)2
ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

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

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

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

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

147. Income escaping assessment – If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently

REGIONALSPORTS CENTRE,COCHIN vs. THE JT CIT(OSD)(EXEMPTION), COCHIN

In the result, the appeal of the assessee is allowed for statistical purposes and that of the Revenue is dismissed

ITA 568/COCH/2014[2006-07]Status: DisposedITAT Cochin05 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.Assessment Year:2006-07 Vs Regional Sports Centre, Jt. Director Of Income Tax (Osd) Elamjulam Road, Kadavanthara, (Exemptions), Range-4, Kochi. Kochi. Pan:Aaatr 8832 M (Appellant) (Respondent) Assessment Year:2006-07 Vs A.C.I.T. (Exemptions), Regional Sports Centre, Kochi. Elamjulam Road, Kadavanthara, Kochi. Pan:Aaatr 8832 M (Appellant) (Respondent)

Section 11Section 12ASection 143(3)Section 147

12A of the Act. The return for the impugned assessment year was filed on 31/10/2006 declaring nil income. The assessment was completed under section 143(3) of the Act on nil income showing excess application at Rs.19,76,692/-. Subsequently, the assessment was reopened by recording the following reasons: “On verification of the assessment records

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

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

ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

12A of the Act since the year 1995 and which is continue till date. 8.1. Further, there is nothing on record to suggest that in the intervening period there is any substantial change in the aims and objects of assessee. Therefore, keeping in view the aforesaid facts, it has to be decided whether the introduction of first proviso to section

THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

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

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

12A of the Act since the year 1995 and which is continue till date. 8.1. Further, there is nothing on record to suggest that in the intervening period there is any substantial change in the aims and objects of assessee. Therefore, keeping in view the aforesaid facts, it has to be decided whether the introduction of first proviso to section

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 791/COCH/2024[2008-09]Status: DisposedITAT Cochin30 May 2025AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

section 25 of the Companies Act. The company was duly registered u/s. 12A of the Act. The original return of income for AY 2005-06 was filed on 30.05.2006 declaring Nil income after claiming exemption u/s. 11 of the Income Tax Act, 1961 (the Act). Against the said return of income, the assessment was completed by the ITO, Ward

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 790/COCH/2024[2007-08]Status: DisposedITAT Cochin30 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

section 25 of the Companies Act. The company was duly registered u/s. 12A of the Act. The original return of income for AY 2005-06 was filed on 30.05.2006 declaring Nil income after claiming exemption u/s. 11 of the Income Tax Act, 1961 (the Act). Against the said return of income, the assessment was completed by the ITO, Ward

THE DHAMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 788/COCH/2024[2005-06]Status: DisposedITAT Cochin30 May 2025AY 2005-06

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

section 25 of the Companies Act. The company was duly registered u/s. 12A of the Act. The original return of income for AY 2005-06 was filed on 30.05.2006 declaring Nil income after claiming exemption u/s. 11 of the Income Tax Act, 1961 (the Act). Against the said return of income, the assessment was completed by the ITO, Ward

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

In the result, the appeals in ITA No

ITA 789/COCH/2024[2006-07]Status: DisposedITAT Cochin30 May 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12ASection 143(3)Section 148Section 25

section 25 of the Companies Act. The company was duly registered u/s. 12A of the Act. The original return of income for AY 2005-06 was filed on 30.05.2006 declaring Nil income after claiming exemption u/s. 11 of the Income Tax Act, 1961 (the Act). Against the said return of income, the assessment was completed by the ITO, Ward