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233 results for “section 68”+ Section 41(1)clear

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Key Topics

Section 25060Section 153A39Limitation/Time-bar30Section 143(3)23Addition to Income21Section 13212Section 142(1)11Section 1488Section 14A8Section 48

SRI SRAVAN KUMAR NEELA,NALGONDA vs. ACIT CENTRAL CIRCLE 1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

ITA 899/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 115BSection 132ASection 143(3)Section 147Section 148Section 153ASection 69A

68 to 69D. 4.9 The provisions of 115BBE taxing certain types of income @ 60% were brought on statute by Finance Act, 2017 after demonization, after introduction of prevention of Black Money (Undisclosed foreign income & assets) Act; Prohibition of Benami Property Transactions Act, etc., with a view to curb the mischief of subsequently disclosing the undisclosed cash/entries/assets of earlier years

Showing 1–20 of 233 · Page 1 of 12

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7
Exemption7
Disallowance6

SRI UMA MAHESHWARA RAO CHINNI,GUNTUR vs. ASST COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

ITA 895/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 115BSection 132ASection 143(3)Section 147Section 148Section 153ASection 69A

68 to 69D. 4.9 The provisions of 115BBE taxing certain types of income @ 60% were brought on statute by Finance Act, 2017 after demonization, after introduction of prevention of Black Money (Undisclosed foreign income & assets) Act; Prohibition of Benami Property Transactions Act, etc., with a view to curb the mischief of subsequently disclosing the undisclosed cash/entries/assets of earlier years

AMBALAPPUZHA SERVICE CO-OPERATIVE SOCIETY LTD,AMBALAPPUZHA vs. ITO, WARD -2, ALAPPUZHA

In the result, the appeal filed by the assessee stands partly allowed the and stay application stands dismissed

ITA 373/COCH/2025[2015-16]Status: DisposedITAT Cochin23 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 53/Coch/2025 Assessment Year: 2015-16 Ambalapuzha Service Co-Op. Bank Ltd. .......... Appellant Kakkazham, Vandanam, Alappuzha 688005 [Pan: Aacak0787F] Vs. The Income Tax Officer. Ward-2, Alappuzha .......... Respondent Appellant By: Shri Suresh Kumar Varma, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 30.05.2025 Date Of Pronouncement: 23.06.2025

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 41(1)Section 68Section 69ASection 80ASection 80A(5)Section 80P

68 r.w.s. 115 BBE on account of unsecured loan taken other deposits 4 Unexplained money u/s. 69A r.w.s. 115BBE 5,87,91,516 of the Act on account of source loan/ advances given 5 Cessation of liability u/s. 41(1) of the Act 1,57,54,371 6 Disallowance of provisions debited in Profit 46,45,372 & Loss A/c. Total

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

68,464 Total 15,60,52,275 11. It is submitted that in respect of reimbursement of salary and other expenses to Apollo Vrerdestein B.V., Netherlands the same were held to be allowable by the Tribunal for AY 2010-11 vide 21 Apollo Tyres Ltd. order dated 10.01.2017. The decision of the Tribunal was confirmed by the Hon'ble Kerala

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 525/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. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 527/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 534/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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 587/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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 596/COCH/2013[2004-05]Status: DisposedITAT Cochin26 Jun 2019AY 2004-05

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 597/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 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. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 526/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

DCIT, TRICHUR vs. ST.FRANCIS CLAY WORKS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 529/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/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 532/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/E.T.DEVASSY &SONS, TRICHUR

In the result, the appeals of the Revenue are dismissed

ITA 533/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. 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. 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 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