M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

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

90,575/-However, in the Return of income filed for AY 2010-11, the opening balance under the same head as on 01.-04.2009 was shown as Rs.20,20,12/986/- resulting in a overnight increase of Rs.64,22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147

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

90,575/-However, in the Return of income filed for AY 2010-11, the opening balance under the same head as on 01.-04.2009 was shown as Rs.20,20,12/986/- resulting in a overnight increase of Rs.64,22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147

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

90,575/-However, in the Return of income filed for AY 2010-11, the opening balance under the same head as on 01.-04.2009 was shown as Rs.20,20,12/986/- resulting in a overnight increase of Rs.64,22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147

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

90,575/-However, in the Return of income filed for AY 2010-11, the opening balance under the same head as on 01.-04.2009 was shown as Rs.20,20,12/986/- resulting in a overnight increase of Rs.64,22,411/-. Since Income chargeable to tax amounting to Rs.62,44,411/- has escaped assessment within the meaning of section 147

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

90,188. The above assessment was revised by the CIT-II, Kochi by order u/s. 263 of the Act dated 03.3.2011 setting aside assessment already passed u/s. 143(3) r.w.s. 147 dated 26.12.2008 for redoing the same. Subsequently notices were issued u/s. 143(2) on 27.11.2011. 4. During the assessment proceedings it was found that assessee firm over the years

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

90,188. The above assessment was revised by the CIT-II, Kochi by order u/s. 263 of the Act dated 03.3.2011 setting aside assessment already passed u/s. 143(3) r.w.s. 147 dated 26.12.2008 for redoing the same. Subsequently notices were issued u/s. 143(2) on 27.11.2011. 4. During the assessment proceedings it was found that assessee firm over the years

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

90 on account of tax paid in a country outside India; (iv) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (v) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India

UKKANDATH DILEEPAN,PALLAPURAM vs. ITO INTERNATIONAL TAXATION, CALICUT

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassessment proceedings initiated in 3 ITA Nos.99-101/Coch/2024 Sri.Ukkandath Dileepan. his case. The appellant has challenged the issue of notice u/s 148 by the ITO, Ward-4, Tirur as lacking jurisdiction since the appellant was a non-resident. However, as discussed by the AO in the impugned order, the PAN jurisdiction of the appellant based on his local address was with

SRI UKKANDATH DILEEPAN,UROOB NAGAR, PALAPRAM vs. ACIT(OSD)INTERNATIONAL TAXATION, KOZHIKODE

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassessment proceedings initiated in 3 ITA Nos.99-101/Coch/2024 Sri.Ukkandath Dileepan. his case. The appellant has challenged the issue of notice u/s 148 by the ITO, Ward-4, Tirur as lacking jurisdiction since the appellant was a non-resident. However, as discussed by the AO in the impugned order, the PAN jurisdiction of the appellant based on his local address was with

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation