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30 results for “section 68”+ Section 216clear

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Delhi796 Mumbai612 Karnataka527 Kolkata232 Bangalore203 Jaipur149 Chennai145 Ahmedabad142 Raipur98 Chandigarh64 Indore62 Hyderabad55 Pune48 Surat43 Lucknow31 Cochin30 Amritsar27 Rajkot22 Nagpur19 Visakhapatnam18 Calcutta17 Cuttack15 Dehradun12 SC10 Allahabad6 Telangana6 Varanasi5 Jodhpur4 Guwahati4 Patna4 Jabalpur3 Rajasthan3 Agra2 Orissa1 A.K. SIKRI ROHINTON FALI NARIMAN1 Ranchi1 Uttarakhand1 Andhra Pradesh1 Punjab & Haryana1

Key Topics

Section 153A62 Section 6837 Section 143(3)20 Section 142(1)16 Section 13215 Addition to Income10 Section 1478 Section 1488 Unexplained Cash Credit8

THE ACIT, ERNAKULAM vs. M/S. THOMSON METALS, TRICHUR

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 124/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Apr 2019AY 2011-12

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153CSection 68

Section 68 applies to all credit entries. 3.c. The CIT(A) erred in not considering the decision in CIT Vs Kishorilal Santhoshilal (1995) 216

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, KOMBODINJAMAKKAL, TRICHUR, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

Showing 1–20 of 30 · Page 1 of 2

Search & Seizure8

Reopening of Assessment5

ITA 311/COCH/2017[2007-08]Status: DisposedITAT Cochin01 Apr 2019AY 2007-08

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, THRISSUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 312/COCH/2017[2008-09]Status: DisposedITAT Cochin01 Apr 2019AY 2008-09

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, THRISSUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 310/COCH/2017[2006-07]Status: DisposedITAT Cochin01 Apr 2019AY 2006-07

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 316/COCH/2017[2012-13]Status: DisposedITAT Cochin01 Apr 2019AY 2012-13

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, KOCHI, KOCHI vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 315/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Apr 2019AY 2011-12

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 314/COCH/2017[2010-11]Status: DisposedITAT Cochin01 Apr 2019AY 2010-11

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 313/COCH/2017[2009-10]Status: DisposedITAT Cochin01 Apr 2019AY 2009-10

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

216,63,52,237/- and also reported book profit u/s. 115JB of Rs. 475,51,57,670/-. The return of income was revised on 31.03.2015 declaring income of Rs. 223,80,75,265/- and book profit u/s. 115JB of Rs. 410,09,91,004/-. The assessee company also reported the following international transactions in Form 3CEB: - S.No. Description of Transaction

GEORGE KOCHUPARAMBIL, PROP. UNITED GRANITES & METALS,THODUPUZHA vs. CENTRAL CIRCLE, KOCHI, KOCHI

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

ITA 190/COCH/2021[2017-18]Status: DisposedITAT Cochin30 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai, Juduicial Member & Ms. Padmavathy Sshri George Kochuparambil Kochuparambil House Dcit/Acit, Central Vazhithala P.O. Vs. Circle Thodupuzha Kochi Idukki 685583 Pan – Afjpk9650E Appellant Respondent Appellant By: Shri Mathew Joseph, Ca Respondent By: Shri M. Jarasekhar, Cit-Dr Date Of Hearing: 10.01.2023 Date Of Pronouncement: 30.03.2023

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri M. Jarasekhar, CIT-DR

Section 135Section 143(2)Section 143(3)Section 263Section 37Section 37(1)

68,773/-. The AO also reduced the net agricultural income to Rs.3,00,000/- vide order dated 30.12.2019. 3.2 The learned PCIT thereafter issued notice under Section 263 of the Act for the reason that the deduction claimed by the assessee for society welfare expenses amounting to Rs. 24,15,860/- under Section

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

section(1) is clearly the restriction of 25% of the accumulated income (or Rs 10,000/-, whichever is higher) being exempt. If more than 25% (or Rs.10,000), is tobe exempted then the assessee has to comply with the conditions prescribed u/s 11(2).” v. CIT & Another vs ALN Rao Charitable Trust 216 ITR 697: ITA Nos.88 TO 91/Coch/2022

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

section(1) is clearly the restriction of 25% of the accumulated income (or Rs 10,000/-, whichever is higher) being exempt. If more than 25% (or Rs.10,000), is tobe exempted then the assessee has to comply with the conditions prescribed u/s 11(2).” v. CIT & Another vs ALN Rao Charitable Trust 216 ITR 697: ITA Nos.88 TO 91/Coch/2022

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

section(1) is clearly the restriction of 25% of the accumulated income (or Rs 10,000/-, whichever is higher) being exempt. If more than 25% (or Rs.10,000), is tobe exempted then the assessee has to comply with the conditions prescribed u/s 11(2).” v. CIT & Another vs ALN Rao Charitable Trust 216 ITR 697: ITA Nos.88 TO 91/Coch/2022

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

section(1) is clearly the restriction of 25% of the accumulated income (or Rs 10,000/-, whichever is higher) being exempt. If more than 25% (or Rs.10,000), is tobe exempted then the assessee has to comply with the conditions prescribed u/s 11(2).” v. CIT & Another vs ALN Rao Charitable Trust 216 ITR 697: ITA Nos.88 TO 91/Coch/2022

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 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. 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.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. 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