M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

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

150 of the said decision. The observation of the Hon'ble Apex Court has to be followed at the level of the Assessing Officer and the Assessing Officer has to verify the same whether under the given set of facts and circumstances the assessee can be treated as assessee in default. Accordingly we set aside the impugned orders

M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

68,911/- The Assessee has now preferred the present appeal challenging Final Assessment Order. The Assessee has raised 17 Grounds of Appeal which are taken up in seriatim hereinafter. Ground No.1 3. Ground No.1 raised by the Assessee reads as under: “1. That the order of the learned Assistant Commissioner of Income-tax, Circle 1(1), Thiruvananthapuram (Assessing Officer

DCIT, TRICHUR vs. M/S.EDASSERY CERAMICS, TRICHUR

In the result, the appeals of the Revenue are dismissed

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

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S.EDASSERY CERAMICS, TRICHUR

In the result, the appeals of the Revenue are dismissed

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

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

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

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

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

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

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

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. M/S ST.FRANCIS CLAY DECOR TILES, THRISSUR

In the result, the appeals of the Revenue are dismissed

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

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

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

section 153A vide order dated 29.12.2009 in respect of the Asst. Years 2002-03 to 2007-08 and u/s. 143(3) in respect of Asst. Year 2008-09 in respect of the following 84 cases in inspect of 13 Assesees. 1. M/s New Kerala Investments ( Asst Years 2002-03 to 2008-09) 2. M/s E T Devassy & Sons, Edassery