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16 results for “reassessment u/s 147”+ Section 56(2)(x)clear

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Key Topics

Section 26315Exemption13Addition to Income13Section 37(1)12Section 143(3)6Section 143(2)3Deduction3Reassessment3

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

reassessment proceedings u/s. 263 pending till the decision of the Apex Court in the cases of Shri Arun Thomas & Shri Thomas Thomas for the Assessment Year 2008-09 as per law. 4. Against this the assessees are in appeal before us with the following grounds of appeals: 1. The order of the learned Pr. Commissioner of Income Tax, Kottayam

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

reassessment proceedings u/s. 263 pending till the decision of the Apex Court in the cases of Shri Arun Thomas & Shri Thomas Thomas for the Assessment Year 2008-09 as per law. 4. Against this the assessees are in appeal before us with the following grounds of appeals: 1. The order of the learned Pr. Commissioner of Income Tax, Kottayam

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

reassessment proceedings u/s. 263 pending till the decision of the Apex Court in the cases of Shri Arun Thomas & Shri Thomas Thomas for the Assessment Year 2008-09 as per law. 4. Against this the assessees are in appeal before us with the following grounds of appeals: 1. The order of the learned Pr. Commissioner of Income Tax, Kottayam

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

56,463 Cashew Co. 2. Sunfood 18,438.840 53,53,590 290.34 310.83 57,31,345 3,77,755 Corporation 3 Nut Products 4,195,800 10,03,650 239.20 310.83 13,04,181 3,00,531 Company 4 Pratap Cashew 3,016,440 7,83,400 259.71 310.83 9,37,600 1,54,200 Company (P) Ltd. 5. Prakash