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114 results for “section 68”+ Section 144clear

Sorted by relevance

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Key Topics

Section 250105Addition to Income41Section 80P33Section 14420Section 153C20Section 6819Section 143(3)14Section 13214Section 153A14Exemption

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

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

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

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

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

144 or section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable to pay simple interest at the rate of one per cent for every month or part of a month comprised in the period commencing on the day immediately following the expiry of the time

Showing 1–20 of 114 · Page 1 of 6

14
Disallowance8
Deduction7

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

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

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

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

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

144 or section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable to pay simple interest at the rate of one per cent for every month or part of a month comprised in the period commencing on the day immediately following the expiry of the time

V.K.M FEEDS PRIVATE LIMITED,TAMILNADU vs. ACIT,CENTRAL CIRCLE, THRISSUR

In the result, the appeal filed by the assessee is allowed

ITA 939/COCH/2024[2017-18]Status: DisposedITAT Cochin27 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2017-18 Vkm Feeds Private Limited, Acit, Central Circle, 2, Reservoir Street, Thrissur Venkatesa Colony, Vs. Pollachi-642001 Tamil Nadu Pan : Aafcv2454D (Appellant) (Respondent) For Assessee : Shri Shaji Paulose, Ca For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025

For Appellant: Shri Shaji Paulose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132(4)Section 143(2)Section 144Section 153CSection 250Section 68

144 r.w.s. 153C of the Act, disagreed with the submissions of the assessee and on the basis of the statement of the PromoterDirector recorded during the search made an addition of Rs 33,67,540/- to the total income of the assessee. 4. The Ld.CIT(A), vide impugned order, dismissed the appeal filed by the assessee and upheld the addition

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

144 of the Act. M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 7.9.4 In view of the above, the Assessing Officer made the assessment of the income of the assesseefor this assessment year as follows: Estimation ofundisclosed Liquor Sales and Consequent Profits : AY 2003-04: 8. This included sale of liquor soda

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

144 of the Act. M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 7.9.4 In view of the above, the Assessing Officer made the assessment of the income of the assesseefor this assessment year as follows: Estimation ofundisclosed Liquor Sales and Consequent Profits : AY 2003-04: 8. This included sale of liquor soda

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

144 of the Act. M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 7.9.4 In view of the above, the Assessing Officer made the assessment of the income of the assesseefor this assessment year as follows: Estimation ofundisclosed Liquor Sales and Consequent Profits : AY 2003-04: 8. This included sale of liquor soda

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

144 of the Act. M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 7.9.4 In view of the above, the Assessing Officer made the assessment of the income of the assesseefor this assessment year as follows: Estimation ofundisclosed Liquor Sales and Consequent Profits : AY 2003-04: 8. This included sale of liquor soda

M/S BEST BAKERY & ICE CREAM PARLOUR,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

144 of the Act. M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 7.9.4 In view of the above, the Assessing Officer made the assessment of the income of the assesseefor this assessment year as follows: Estimation ofundisclosed Liquor Sales and Consequent Profits : AY 2003-04: 8. This included sale of liquor soda

DCIT, ERNAKULAM vs. MATHA ENTERPRISES, ANGAMALLY

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

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

144 of the Act. M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 7.9.4 In view of the above, the Assessing Officer made the assessment of the income of the assesseefor this assessment year as follows: Estimation ofundisclosed Liquor Sales and Consequent Profits : AY 2003-04: 8. This included sale of liquor soda

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

144 of the Act. M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 7.9.4 In view of the above, the Assessing Officer made the assessment of the income of the assesseefor this assessment year as follows: Estimation ofundisclosed Liquor Sales and Consequent Profits : AY 2003-04: 8. This included sale of liquor soda

VENUS INDUSTRIES,KODUNGALLUR vs. ACIT, CIRCLE 2(1), THRISSUR

In the result, appeal filed by the assessee is partly allowed

ITA 401/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Binisha Baby, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 144Section 250Section 270ASection 68

144 of the Income Tax Act, 1961 (in short “the Act”) at a total income of Rs. 29,49,880/-. While doing so, the AO made addition on account of difference in valuation of closing stock of Rs. 4,05,303/- by holding that the appellant company had not valued the closing stock by including the tax component. Similarly

VENUS INDUSTRIES,KODUNGALLUR vs. ACIT, CIRCLE 2(1), THRISSUR

In the result, appeal filed by the assessee is partly allowed

ITA 402/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Binisha Baby, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 144Section 250Section 270ASection 68

144 of the Income Tax Act, 1961 (in short “the Act”) at a total income of Rs. 29,49,880/-. While doing so, the AO made addition on account of difference in valuation of closing stock of Rs. 4,05,303/- by holding that the appellant company had not valued the closing stock by including the tax component. Similarly

M/S KERALA AUTOMOBILES LTD,TRIVANDRUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), TRIVANDRUM

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 176/COCH/2023[2018-19]Status: DisposedITAT Cochin10 Aug 2023AY 2018-19

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Kerala Automobiles Ltd. Asst. Cit, Aralumoodu P.O., Neyattinkara Circle 1(1), Vs. Trivandurm 695123 Trivandrum [Pan:Aabck0142M] (Respondent) (Appellant)

For Appellant: Shri Anand George Thomas, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 115Section 143(1)Section 143(2)Section 144Section 251Section 68

section 144 of the Income Tax Act, 1961 (the Act) dated 27.08.2021 for Assessment Year (AY) 2018-19. 2. The assessee is a wholly owned public sector undertaking (PSU) of the Government of Kerala (GoK), operating in the automobile sector, manufacturing, marketing and servicing various models of three-wheelers. It filed it’s return of income for the relevant

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

144/- made by the Ld. A.O without specifying the relevant sections of the Act invoked by him merely on the basis of surmises, conjectures and borrowed satisfaction, without bringing on record any iota of legally sustainable evidence to dislodge the authenticity of the conclusive documentary evidences and submissions filed by the Appellant in support thereof. 6a. That

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

144/- made by the Ld. A.O without specifying the relevant sections of the Act invoked by him merely on the basis of surmises, conjectures and borrowed satisfaction, without bringing on record any iota of legally sustainable evidence to dislodge the authenticity of the conclusive documentary evidences and submissions filed by the Appellant in support thereof. 6a. That

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 580/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

144/- made by the Ld. A.O without specifying the relevant sections of the Act invoked by him merely on the basis of surmises, conjectures and borrowed satisfaction, without bringing on record any iota of legally sustainable evidence to dislodge the authenticity of the conclusive documentary evidences and submissions filed by the Appellant in support thereof. 6a. That

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

144/- made by the Ld. A.O without specifying the relevant sections of the Act invoked by him merely on the basis of surmises, conjectures and borrowed satisfaction, without bringing on record any iota of legally sustainable evidence to dislodge the authenticity of the conclusive documentary evidences and submissions filed by the Appellant in support thereof. 6a. That

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 582/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

144/- made by the Ld. A.O without specifying the relevant sections of the Act invoked by him merely on the basis of surmises, conjectures and borrowed satisfaction, without bringing on record any iota of legally sustainable evidence to dislodge the authenticity of the conclusive documentary evidences and submissions filed by the Appellant in support thereof. 6a. That

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

144/- made by the Ld. A.O without specifying the relevant sections of the Act invoked by him merely on the basis of surmises, conjectures and borrowed satisfaction, without bringing on record any iota of legally sustainable evidence to dislodge the authenticity of the conclusive documentary evidences and submissions filed by the Appellant in support thereof. 6a. That

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 581/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

144/- made by the Ld. A.O without specifying the relevant sections of the Act invoked by him merely on the basis of surmises, conjectures and borrowed satisfaction, without bringing on record any iota of legally sustainable evidence to dislodge the authenticity of the conclusive documentary evidences and submissions filed by the Appellant in support thereof. 6a. That