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5 results for “reassessment u/s 147”+ Section 69Cclear

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Key Topics

Section 153A17Section 153C6Section 69C6Section 69A4Section 115B4Section 132(1)3Section 133A3Section 1323Addition to Income3

SRI UMA MAHESHWARA RAO CHINNI,GUNTUR vs. ASST COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

ITA 895/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 115BSection 132ASection 143(3)Section 147Section 148Section 153ASection 69A

147 read with ITA No. 895, 899/Coch/2022 (AY : 2017-18) Uma Maheshwara Rao Chinni & Anr. v. Asst. CIT section 143(3) of Income Tax Act, 1961 (the Act) dated 27.12.2018 for Assessment Year (AY) 2017-18. The facts and circumstances of the two cases being the same, raising common issues for adjudication, the appeals per taken up together for hearing

Survey u/s 133A3

SRI SRAVAN KUMAR NEELA,NALGONDA vs. ACIT CENTRAL CIRCLE 1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

ITA 899/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 115BSection 132ASection 143(3)Section 147Section 148Section 153ASection 69A

147 read with ITA No. 895, 899/Coch/2022 (AY : 2017-18) Uma Maheshwara Rao Chinni & Anr. v. Asst. CIT section 143(3) of Income Tax Act, 1961 (the Act) dated 27.12.2018 for Assessment Year (AY) 2017-18. The facts and circumstances of the two cases being the same, raising common issues for adjudication, the appeals per taken up together for hearing

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. THE DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

69C stands made in assessment/s: EXPENSES SHOWN FOR THE CONSTRUCTION OF BUILDINGS BROAD BEAN BROAD BEAN BROAD BEAN BROAD BEAN KAKAYANGAD KAKAYANGAD CHAKKARAKL CHAKKARAKL 2009-10 2010-11 2009-10 2010-11 PURCHASES 725044 4807898 1271069 634139 LABOUR 1534858 1896150 3338876 1263349 LOADING & UNLOADING 26940 15905 21298 15425 MAINTENANCE 2920 298790 84987 39020 MISCELLANEOUS 14128 6150 9172 596 TRANSPORTING

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 509/COCH/2023[2009-10]Status: DisposedITAT Cochin13 Feb 2024AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

69C stands made in assessment/s: EXPENSES SHOWN FOR THE CONSTRUCTION OF BUILDINGS BROAD BEAN BROAD BEAN BROAD BEAN BROAD BEAN KAKAYANGAD KAKAYANGAD CHAKKARAKL CHAKKARAKL 2009-10 2010-11 2009-10 2010-11 PURCHASES 725044 4807898 1271069 634139 LABOUR 1534858 1896150 3338876 1263349 LOADING & UNLOADING 26940 15905 21298 15425 MAINTENANCE 2920 298790 84987 39020 MISCELLANEOUS 14128 6150 9172 596 TRANSPORTING

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2 , KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 510/COCH/2023[2010-11]Status: DisposedITAT Cochin13 Feb 2024AY 2010-11

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

69C stands made in assessment/s: EXPENSES SHOWN FOR THE CONSTRUCTION OF BUILDINGS BROAD BEAN BROAD BEAN BROAD BEAN BROAD BEAN KAKAYANGAD KAKAYANGAD CHAKKARAKL CHAKKARAKL 2009-10 2010-11 2009-10 2010-11 PURCHASES 725044 4807898 1271069 634139 LABOUR 1534858 1896150 3338876 1263349 LOADING & UNLOADING 26940 15905 21298 15425 MAINTENANCE 2920 298790 84987 39020 MISCELLANEOUS 14128 6150 9172 596 TRANSPORTING