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10 results for “section 68”+ Section 274clear

Sorted by relevance

Delhi748Mumbai649Karnataka446Bangalore208Jaipur199Ahmedabad142Kolkata96Chennai96Pune92Chandigarh73Indore51Hyderabad49Surat47Rajkot36Ranchi30Visakhapatnam29Raipur29Lucknow26Cuttack24Allahabad21Calcutta20Guwahati20Patna16Nagpur14Amritsar13Telangana12Agra11Dehradun10Cochin10Jodhpur9SC5Jabalpur4Rajasthan3Andhra Pradesh1Varanasi1

Key Topics

Section 153C28Section 271(1)(c)11Section 2639Addition to Income9Section 153A8Section 687Section 2745Section 143(3)5Penalty5Section 44A

M/S PAZHAYANGADI G GOLD,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

ITA 187/COCH/2023[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2018-19 Pazhayangadi G Gold, Ito, Ward-1& Tps, Eazhome Pazhayangadi, Kannur Kannur-670303 Vs. Pan : Aaufp9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Arun Raj S. AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 263Section 270ASection 271A
4
Undisclosed Income4
Revision u/s 2632
Section 68
Section 69

68, section 69, section 69A, section 69B, section 69C or section 69D to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub-section (1) of section 115BBE has been

M/S.SAHYADRI AGENCIES LTD,KANDNASSERY, THRISSUR vs. THE ITO, WD-1(3), THRISSUR

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

ITA 439/COCH/2019[2014-15]Status: DisposedITAT Cochin05 Nov 2019AY 2014-15

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

For Appellant: Sri.Bomi Daruwala, AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(1)Section 143(3)Section 14ASection 263Section 56(2)(viib)Section 68

274 of the I.T.Act.” Due to assessee’s non-cooperation during the assessment proceedings, the Assessing Officer did not have occasion to verify the details regarding the applicability of provisions of section 56(2)(viib) and section 68

DEPUTY COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM vs. RAJAKUMARI SHOPPING AMALL LLP, ATTINGAL

In the result, the appeal of the revenue is dismissed

ITA 597/COCH/2025[2016-17]Status: DisposedITAT Cochin29 Oct 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2016-17 Dcit, Central Circle .......... Appellant Aayakar Bhavan, Kawdiar, Thiruvananthapuram Vs. Rajkumari Shopping Mall Llp ......... Respondent Amc 11/556, City Plaza, Nh Road Attingal 695101 [Pan: Aaqfr1222B] Assessee By: Shri V.M. Veeramani, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Shri V.M. Veeramani, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144Section 250Section 271(1)(c)Section 274Section 68

section 271(1)(c) of the Act, date of order 26/09/2023. 2. The brief facts of the case are that the assessee’s case was assessed u/s 144 r.w.s. 263 of the Act, passed on 30/03/2023. The addition was confirmed u/s 68 of the Act related to unexplained credit amount to Rs.9,56,04,655/-. The Ld.AO initiated

B HAMEED,KOZHIKODE vs. ITO WARD 1(2), KOZHIKODE, KOZHIKODE

In the result, appeal filed by the assessee is allowed

ITA 676/COCH/2022[2016-2017]Status: DisposedITAT Cochin08 Mar 2023AY 2016-2017

Bench: Shri George George K. & Ms. Padmavathy S.Assessment Year : 2016-17

For Appellant: Shri A.V. Muralidharan, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 271BSection 274Section 44A

274 of the Income Tax Act 1961. 6. The imposition of penalty on the basis of making comparison of the date of filing of the audit report of the previous years which have got different circumstances and facts governing the filing of the audit report imposition of penalty under section Page 3 of 6 271B of the Income

THEKKINIAN PAULOSE VARKEY,THRISSUR vs. ACIT, CIRCLE 2(1), THRISSUR

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

ITA 959/COCH/2024[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

For Appellant: Ms. Niveditha K. Kammath, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 271(1)(c)Section 274Section 68

274 r.w.s 271(1)(c) of the Act is defective as the show cause notice does not specify the limb on which the penalty is being levied, placing reliance on the decision of the Hon'ble Supreme Court in the case of CIT v. SSAs Emerald Meadows [2016] 73 taxmann.com 248. It is further submitted that since the appellant

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 275/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

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

Section 132Section 153ASection 153CSection 153C(1)

274 2,87,980 2007-08 3,07,830 23,47,450 2008-09 1,35,460 44,66,120 2009-10 4,00,710 76,68,610 2010-11 7,69,907 43,55,030 2011-12 78,06,250 3,58,86,650 2012-13 6,09,810 40,62,000 3.4 It was submitted that regular assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 276/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

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

Section 132Section 153ASection 153CSection 153C(1)

274 2,87,980 2007-08 3,07,830 23,47,450 2008-09 1,35,460 44,66,120 2009-10 4,00,710 76,68,610 2010-11 7,69,907 43,55,030 2011-12 78,06,250 3,58,86,650 2012-13 6,09,810 40,62,000 3.4 It was submitted that regular assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

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

ITA 270/COCH/2016[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

Section 132Section 153ASection 153CSection 153C(1)

274 2,87,980 2007-08 3,07,830 23,47,450 2008-09 1,35,460 44,66,120 2009-10 4,00,710 76,68,610 2010-11 7,69,907 43,55,030 2011-12 78,06,250 3,58,86,650 2012-13 6,09,810 40,62,000 3.4 It was submitted that regular assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 274/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

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

Section 132Section 153ASection 153CSection 153C(1)

274 2,87,980 2007-08 3,07,830 23,47,450 2008-09 1,35,460 44,66,120 2009-10 4,00,710 76,68,610 2010-11 7,69,907 43,55,030 2011-12 78,06,250 3,58,86,650 2012-13 6,09,810 40,62,000 3.4 It was submitted that regular assessments

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

68 pages enclosing therein the financial statement for the year ending 31.03.2020, the various orders of Income Tax Authorities and the case laws relied on. The learned AR relied on the Full Bench judgment of the Hon’ble jurisdictional High Court in the case of Lakshadweep Development Corporation Ltd. v. Addl.CIT & Anr. Reported