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8 results for “reassessment u/s 147”+ Section 43Bclear

Sorted by relevance

Mumbai119Delhi48Raipur31Bangalore22Hyderabad19Kolkata16Chennai12Nagpur11Jaipur9Pune9Cochin8Ahmedabad6Surat6Indore5Lucknow5Jodhpur1Chandigarh1Allahabad1Varanasi1

Key Topics

Section 143(3)21Section 14812Section 409Reassessment6Addition to Income6Depreciation5Section 474Section 32(1)4Section 194C

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

147 of the Act dated 26.12.2008 passed by DCIT, Circle 2(2), Ernakulam was dismissed. 14. Assessee is aggrieved with the same and has preferred the appeal challenging the reopening of the assessment and disallowance u/s. 43B. 15. The brief facts of the case show that assessee is a partnership firm whose assessment on returned income of total loss

3
Section 1473
Deduction3
TDS3

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

147 of the Act dated 26.12.2008 passed by DCIT, Circle 2(2), Ernakulam was dismissed. 14. Assessee is aggrieved with the same and has preferred the appeal challenging the reopening of the assessment and disallowance u/s. 43B. 15. The brief facts of the case show that assessee is a partnership firm whose assessment on returned income of total loss

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

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

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

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

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,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,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