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71 results for “section 68”+ Section 153B(1)(b)clear

Sorted by relevance

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Key Topics

Section 250114Section 153A14Addition to Income14Section 143(3)7Section 1447Section 245C(1)7Natural Justice7Limitation/Time-bar7

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)

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

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

Showing 1–20 of 71 · Page 1 of 4

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

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

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)

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

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)

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

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)

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

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)

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

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)

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities