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10 results for “section 68”+ Section 302clear

Sorted by relevance

Karnataka466Mumbai374Delhi313Jaipur138Chennai89Bangalore85Ahmedabad85Chandigarh80Kolkata69Hyderabad44Rajkot42Surat42Indore35Pune32Nagpur17Cochin10Raipur9Dehradun9Telangana7Ranchi7SC7Lucknow6Jodhpur6Visakhapatnam5Amritsar4Calcutta4Jabalpur2Allahabad2Guwahati2Cuttack2A.K. SIKRI ROHINTON FALI NARIMAN1Patna1Andhra Pradesh1Panaji1

Key Topics

Section 115B12Section 2638Section 688Addition to Income8Section 3(1)(b)2Section 482Unexplained Cash Credit2Unexplained Investment2Survey u/s 133A2

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

302 & 303/Coch/2020 as it was applicable for A.Ys. under consideration being 2014-15 and 2015-16 u/s. 115BBE is reproduced as under: [Tax on income referred to in section 68

SHRI.P.V. RAVEENDRAN,KANNUR vs. THE ITO, KANNUR

Limitation/Time-bar2

In the result, both the appeals filed by the assessee stands allowed

ITA 303/COCH/2020[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

302 & 303/Coch/2020 as it was applicable for A.Ys. under consideration being 2014-15 and 2015-16 u/s. 115BBE is reproduced as under: [Tax on income referred to in section 68

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)

section 153A was much wider which enable an Assessing Officer to take cognizance of the seized material, conduct further investigations to gather other relevant material and evidences and assessee income of the assessee after taking M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. into account all relevant material. The scope

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)

section 153A was much wider which enable an Assessing Officer to take cognizance of the seized material, conduct further investigations to gather other relevant material and evidences and assessee income of the assessee after taking M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. into account all relevant material. The scope

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)

section 153A was much wider which enable an Assessing Officer to take cognizance of the seized material, conduct further investigations to gather other relevant material and evidences and assessee income of the assessee after taking M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. into account all relevant material. The scope

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

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

section 153A was much wider which enable an Assessing Officer to take cognizance of the seized material, conduct further investigations to gather other relevant material and evidences and assessee income of the assessee after taking M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. into account all relevant material. The scope

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)

section 153A was much wider which enable an Assessing Officer to take cognizance of the seized material, conduct further investigations to gather other relevant material and evidences and assessee income of the assessee after taking M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. into account all relevant material. The scope

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)

section 153A was much wider which enable an Assessing Officer to take cognizance of the seized material, conduct further investigations to gather other relevant material and evidences and assessee income of the assessee after taking M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. into account all relevant material. The scope

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)

section 153A was much wider which enable an Assessing Officer to take cognizance of the seized material, conduct further investigations to gather other relevant material and evidences and assessee income of the assessee after taking M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. into account all relevant material. The scope

M/S.KADUNA HOSPITALITY P. LTD,COCHIN vs. THE ITO, COCHIN

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

ITA 500/COCH/2016[2013-14]Status: DisposedITAT Cochin23 Oct 2017AY 2013-14

Bench: Shri P. K. Bansal & Shri George George K.Assessment Year: 2013-14

Section 145ASection 45Section 45(5)(b)Section 48

68,157/- was different from that of solatium of Rs. 41,31.979/- and interest of Rs. 1,09,03,339/- (aggregating to Rs. 1,50,35,318/-) and therefore only the solatium and interest could be taxed as per the provisions of section 45(5)(b) read with section 145A(b) in the AY 2013-14 and compensation