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

28]\n■ The assessment or reassessment made in pursuance to section 153A is not a de novo\nassessment and, therefore, it was not open to the assessee to claim and be allowed\nsuch deduction or allowance of expenditure which it had not claimed in the original\nassessment proceedings which in the case of assessee stood completed vide order\ndated

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

28] ■ The assessment or reassessment made in pursuance to section 153A is not a de novo assessment and, therefore, it was not open to the assessee to claim and be allowed Reena Engineers and Contractors Pvt. Ltd. such deduction or allowance of expenditure which it had not claimed in the original assessment proceedings which in the case of assessee stood

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

28] ■ The assessment or reassessment made in pursuance to section 153A is not a de novo assessment and, therefore, it was not open to the assessee to claim and be allowed Reena Engineers and Contractors Pvt. Ltd. such deduction or allowance of expenditure which it had not claimed in the original assessment proceedings which in the case of assessee stood

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

28] ■ The assessment or reassessment made in pursuance to section 153A is not a de novo assessment and, therefore, it was not open to the assessee to claim and be allowed Reena Engineers and Contractors Pvt. Ltd. such deduction or allowance of expenditure which it had not claimed in the original assessment proceedings which in the case of assessee stood

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

28] ■ The assessment or reassessment made in pursuance to section 153A is not a de novo assessment and, therefore, it was not open to the assessee to claim and be allowed Reena Engineers and Contractors Pvt. Ltd. such deduction or allowance of expenditure which it had not claimed in the original assessment proceedings which in the case of assessee stood

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 147 of the Act. Though not relevant for our purpose, we may yet state that the charge of improper disclosure did not find favour with the Hon'ble Apex Court inasmuch as there was no reference thereto either in the reasons recorded u/s.148(2) or in the notice u/s. 148(1) of the Act, i.e., what had been opined

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 147 of the Act. Though not relevant for our purpose, we may yet state that the charge of improper disclosure did not find favour with the Hon'ble Apex Court inasmuch as there was no reference thereto either in the reasons recorded u/s.148(2) or in the notice u/s. 148(1) of the Act, i.e., what had been opined

SRI.PARAYARUKANDY VETTATH GANGADHARAN,CALICUT vs. THE DCIT CIRCLE-1(1), CALICUT

In the result, the instant appeal by the assessee is dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasparayarukandy Vettath Gangadharan Dy. Cit, Circle - 1(1) Kerala Transport Company (Decd., Calicut Vs. Represented By Lrs.) K.T.C. Building, Ymca Calicut 673001 [Pan: Adhpg8318B] (Appellant) (Respondent)

u/s. 150(1) of the Act and, accordingly, time limit of s. 153(6), where-under, as claimed, the impugned assessment ought to have been completed by 31.10.2014, would not apply. The assessee has before us raised this issue per an additional ground which, since admitted, reads as under: 1. It is respectfully submitted that assessment order is passed beyond

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

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

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

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

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

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

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

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

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

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

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

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

28, Gandhi Nagar, Behind Metropolitan Hospital, Thrissur 680007 [PAN: AACPN3842K] vs. DCIT, Circle - 1(1) & TPS, Thrissur .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 26.05.2025 Date of Pronouncement: 30.05.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders

VALSAN CHIYYABATH,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

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

28, Gandhi Nagar, Behind Metropolitan Hospital, Thrissur 680007 [PAN: AACPN3842K] vs. DCIT, Circle - 1(1) & TPS, Thrissur .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 26.05.2025 Date of Pronouncement: 30.05.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders