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84 results for “section 68”+ Section 155clear

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Key Topics

Section 250114Section 153A52Section 143(3)17Section 142(1)16Addition to Income11Section 10B5Section 153C4Section 684Section 1322Condonation of Delay

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

155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount of tax on which interest was payable under sub-section (1) or sub-section

Showing 1–20 of 84 · Page 1 of 5

2

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

155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount of tax on which interest was payable under sub-section (1) or sub-section

SRI.K.R.SURESHKUMAR,,TRICHUR vs. THE ACIT, TRICHUR

Appeal is partly allowed for statistical purposes in above terms

ITA 47/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Dec 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalshri K.R. Sureshkumar Acit, Circle - 2(1) Kallada House Thrissur Vs. Thanissery Post Irinjalakuda, Thrissur Pan –Ajcps6553P Appellant Respondent

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 14Section 143(3)Section 68

155/- [in the capital account in the books of account of M/s. Kallada Tours and Travels] as unexplained under Section 68

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

In the result, the appeals of the Revenue are dismissed

ITA 589/COCH/2013[2006-07]Status: DisposedITAT Cochin26 Jun 2019AY 2006-07

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

Section 142(1)Section 143(3)Section 153A

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

ITA 533/COCH/2013[2003-04]Status: DisposedITAT Cochin26 Jun 2019AY 2003-04

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

Section 142(1)Section 143(3)Section 153A

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

ITA 588/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

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

ITA 526/COCH/2013[2003-04]Status: DisposedITAT Cochin26 Jun 2019AY 2003-04

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

Section 142(1)Section 143(3)Section 153A

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

ITA 595/COCH/2013[2003-04]Status: DisposedITAT Cochin26 Jun 2019AY 2003-04

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

Section 142(1)Section 143(3)Section 153A

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

ITA 596/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

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

ITA 597/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

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

ITA 529/COCH/2013[2006-07]Status: DisposedITAT Cochin26 Jun 2019AY 2006-07

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

Section 142(1)Section 143(3)Section 153A

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

ITA 532/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

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,

In the result, the appeals of the Revenue are dismissed

ITA 535/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

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 NEW KERALA INVESTMENTS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 539/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

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

ITA 534/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

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

ITA 528/COCH/2013[2005-06]Status: DisposedITAT Cochin26 Jun 2019AY 2005-06

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

Section 142(1)Section 143(3)Section 153A

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

ITA 527/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

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

ITA 525/COCH/2013[2002-03]Status: DisposedITAT Cochin26 Jun 2019AY 2002-03

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

Section 142(1)Section 143(3)Section 153A

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

ITA 587/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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

Section 142(1)Section 143(3)Section 153A

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

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

68,30,684 9 M/s. Extraweave Pvt. Ltd. In this regard the assessee submitted that the profit from the exempted unit is to be calculated on standalone basis and details were submitted. The AO after considering the submissions of the assessee not agreed to not to set off losses from profit of the eligible unit under Section