NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

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

147 of the Income Tax Act, 1961 (in short “the Act”) at a total income of Rs. 6,52,19,870/-. While doing so, the AO made an addition of Rs. 5,60,57,835/- U/s. 2(22)(e) of the Act by treating the loans received from M/s. Parrisons Roller Flour Mills Pvt Ltd (Rs.5

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

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

147 of the Income Tax Act, 1961 (in short “the Act”) at a total income of Rs. 6,52,19,870/-. While doing so, the AO made an addition of Rs. 5,60,57,835/- U/s. 2(22)(e) of the Act by treating the loans received from M/s. Parrisons Roller Flour Mills Pvt Ltd (Rs.5

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

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

147 of the Income Tax Act, 1961 (in short “the Act”) at a total income of Rs. 6,52,19,870/-. While doing so, the AO made an addition of Rs. 5,60,57,835/- U/s. 2(22)(e) of the Act by treating the loans received from M/s. Parrisons Roller Flour Mills Pvt Ltd (Rs.5

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the common order of the Commissioner of Income Tax (Appeals)-3, Kohi [CIT(A)] dated 25.10.2021 for Assessment Years (AY) 2012- 13 to 2016-17. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the common order of the Commissioner of Income Tax (Appeals)-3, Kohi [CIT(A)] dated 25.10.2021 for Assessment Years (AY) 2012- 13 to 2016-17. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the common order of the Commissioner of Income Tax (Appeals)-3, Kohi [CIT(A)] dated 25.10.2021 for Assessment Years (AY) 2012- 13 to 2016-17. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

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

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

E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the common order of the Commissioner of Income Tax (Appeals)-3, Kohi [CIT(A)] dated 25.10.2021 for Assessment Years (AY) 2012- 13 to 2016-17. 2. Since identical issues and facts are involved in these appeals, they are heard together and disposed

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

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

E Tech (the assessee/appellant) for the assessment year 2005-06 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 16.2.2023 wherein appeal filed by assessee against the order u/s. 143(3) r.w.s. 263 of the Income-tax Act, 1961 (the Act) dated 26.12.2011 passed by the ACIT, Circle 2(2), Ernakulam

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

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

E Tech (the assessee/appellant) for the assessment year 2005-06 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 16.2.2023 wherein appeal filed by assessee against the order u/s. 143(3) r.w.s. 263 of the Income-tax Act, 1961 (the Act) dated 26.12.2011 passed by the ACIT, Circle 2(2), Ernakulam

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Revenue is directed against the order, dated 25/03/2025, passed by National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the NFAC’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had partly allowed

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings u/s. 143(3) of the Income

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings u/s. 143(3) of the Income

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings u/s. 143(3) of the Income

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings u/s. 143(3) of the Income

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

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

E R Per Bench : These assessee’s seven appeals ITA Nos.393 to 399/Coch/2023 for the assessment years 2011-2012 to 2017-2018 arise against the CIT (Appeal) / NFAC, as many DIN & Order Nos.ITBA/NFAC/S/250/2022- 23/1051192560(1), 1051191040(1), 1051190237(1), 1051189723(1), 1051189258(1)1051187623(1) & 1051188629(1), all dated 23.03.2023, respectively, in proceedings u/s. 143(3) of the Income