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59 results for “section 68”+ Section 35(2)(ab)clear

Sorted by relevance

Delhi672Mumbai481Jaipur227Bangalore204Karnataka180Chennai155Chandigarh116Ahmedabad108Raipur78Kolkata68Cochin59Hyderabad54Pune43Calcutta39Surat39Indore35Rajkot34Ranchi27Patna25Allahabad25Visakhapatnam24Lucknow20Amritsar18Guwahati15Nagpur13Cuttack10Agra8Dehradun8Telangana7Varanasi6Jodhpur6SC6Kerala5Rajasthan3Jabalpur2Panaji2

Key Topics

Section 250116Section 143(3)2Section 802Section 482Deduction2

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17
Section 143(3)Section 250Section 5Section 80Section 80P

ab initio. Consequently, the impugned order deserves to be quashed and set aside, and the appeal be disposed of accordingly.* - *5. The Appellant is a Primary Agricultural Co-operative Society is operating different activities connected to agricultural and is not limiting our activities to just extending credit facilities alone. In fact, we are instrumental in procuring fertilizers, manures, pesticides, seeds

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

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

Showing 1–20 of 59 · Page 1 of 3

ITA 500/COCH/2016[2013-14]Status: Disposed
ITAT Cochin
23 Oct 2017
AY 2013-14

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

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

ab initio before the Hon'ble High Court of Kerala and therefore the said date could not be taken as the date of transfer, on account of acquisition of the plot and therefore no capital gain/loss can be said to have accrued in the AY 2009-10; 2 I.T.A.No.500/Coch/2016 2. failed to appreciate that the appellant had challenged

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT< CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KODIYIL MUHAMMED MADANI, PARTNER(ABC SALAES CORPORATION),TALIPARAMBA vs. ACIT , CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 523/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

ab initio 7. The learned Commissioner of Income tax (Appeals) grossly erred in holding that the so called excel sheet, snap shots from mobile phone relating to certain foreign income stated to be seized from other premises, are connected to the appellant, as the same is said to belong to the same 'group' . There is nothing called "group