SRI.GEORGE M.GEORGE,KOZHENCHERRY, PATHANAMTHITTA vs. THE ACIT, CIR-1, THIRUVALLA, THIRUVALLA

In the result, appeal filed by the assessee is dismissed

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

260. The assessment u/s 143(3) was completed vide order dated 27.12.2011 assessing the total income of Rs.1,29,71,379. In the said assessment, the Assessing Officer treated the agricultural income of Rs.12,36,000 as income from other sources by invoking provisions of section 68

THE ITO, WD-2(5), TRICHUR vs. THE PAZUVIL SERVICE CO-OP BANK LTD, THRISSUR

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

260/- claimed by the assessee under section 80P(2)(a)(i) of the Act solely on the basis of the decision of the Hon’ble Kerala High Court in the case of M/s.Chirakkal Service Co-operative Bank & others in ITA No.212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner of Income

THE ITO, WD-2(5), TRICHUR vs. THE PAZHUVIL SERVICE CO-OP BANK LTD, THRISSUR

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

260/- claimed by the assessee under section 80P(2)(a)(i) of the Act solely on the basis of the decision of the Hon’ble Kerala High Court in the case of M/s.Chirakkal Service Co-operative Bank & others in ITA No.212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner of Income

THE ITO, WD-2(5), THRISSUR vs. M/S.THANNIYAM PANCHAYATH SERVICE CO-OP BANK LTD, TRICHUR

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

260/- claimed by the assessee under section 80P(2)(a)(i) of the Act solely on the basis of the decision of the Hon’ble Kerala High Court in the case of M/s.Chirakkal Service Co-operative Bank & others in ITA No.212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner of Income

THE ITO, WD-2(5), THRISSUR vs. M/S.THANNIYAM PANCHAYATH SERVICE CO-OP BANK LTD, TRICHUR

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

260/- claimed by the assessee under section 80P(2)(a)(i) of the Act solely on the basis of the decision of the Hon’ble Kerala High Court in the case of M/s.Chirakkal Service Co-operative Bank & others in ITA No.212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner of Income

THE ITO, WD-2(5), TRICHUR vs. THE PAZUVIL SERVICE CO-OP BANK LTD, THRISSUR

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

260/- claimed by the assessee under section 80P(2)(a)(i) of the Act solely on the basis of the decision of the Hon’ble Kerala High Court in the case of M/s.Chirakkal Service Co-operative Bank & others in ITA No.212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner of Income

THE ITO,WD-1, GURUVAYOOUR vs. M/S.KOTTAPADI SERVICE CO-OP BANK LTD,, THRISSUR

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

260/- claimed by the assessee under section 80P(2)(a)(i) of the Act solely on the basis of the decision of the Hon’ble Kerala High Court in the case of M/s.Chirakkal Service Co-operative Bank & others in ITA No.212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner of Income

THE ITO, WD-2,(3), THRISSUR vs. OLLUKKARA SERVICE CO-OP BANK LTD, THRISSUR

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

260/- claimed by the assessee under section 80P(2)(a)(i) of the Act solely on the basis of the decision of the Hon’ble Kerala High Court in the case of M/s.Chirakkal Service Co-operative Bank & others in ITA No.212 of 2013 without perusing the facts of the case in detail. 3. The learned Commissioner of Income

MARINE BUSINESS ASSOCIATES,KANNUR vs. ITO, KANNUR

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

260 days is condoned by considering the assessee’s condonation petition supported by an Affidavit of Sri.K.S.Moideen Kunhi, the Managing Partner of the assessee, explaining the delay(s) as well as going by the decision in the case of Collector Land Acquisition v. Mst.Katiji & Ors. (1987) 2 ITA No.558/Coch/2023. Marine Business Associates. 167 ITR 471 (SC) settling the issue long

SULPHI SAINUDEEN SUNJU,ALAPPUZHA vs. THE ITO WARD 1 & TPS, ALAPPUZHA, ALAPPUZHA

In the result, the assessee’s appeal is dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2017-18

260/- minus Rs. 22,20,530/- as discussed above total income returned) is charged to tax as the income of the financial year 2016-17, relevant to the A.Y: 2017-18.” 4. The AO also made an addition of Rs.21,27,000 towards cash deposited by the assessee in the bank account during demonitisation period in Special Bank Notes