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

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

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)

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

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

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)

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

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

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

45 years (5) James Mathew s/o. E.V. Mathai, aged 41 years (6) Tomy Mathew s/o. E. V. Mathai, aged 26 years (7) Martin Johny s/o. E. M. Johny, aged 23 years, and (8) E. J. Sony s/o. E. M, Johny, aged 21 years As per the partnership deed dated 14.8.1998 all the aforesaid partners are residing at Kothamangalam

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

45).” ii) CIT vs Programme for Community Organization 228 ITR 620 (Ker) The Hon’ble High Court decided the issue in favour of the assessee following the CBDT circular dated 19.6.1968. The Hon’ble High Court held (at page 625): “taking into consideration all the facts and the circumstances, the situation needs no disturbances of any kind. For the above

DCIT, KANNUR vs. M/S MANJOO & CO.,, KANNUR

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year: 2006-07

45) read with Section 5 of the Act includes income from all sources and necessarily all such income are computed under five heads referred to in A to F of section 14 of the Act. In other words, even after computation of income under various heads of income referred to in section 14 in terms of specific

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

68 of the I.T. Act. 8. We have heard the rival submissions and perused the record. We find merit in the arguments of both the Counsels. Hence, in the interest of justice, this issue is I.T.A. Nos. 45-51/Coch/2014 & ITA Nos. 594 to 596/Coch/2018 S.P. Nos. 51-53/Coch/2018 remitted to the file of the Assessing Officer instead

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

68 of the I.T. Act. 8. We have heard the rival submissions and perused the record. We find merit in the arguments of both the Counsels. Hence, in the interest of justice, this issue is I.T.A. Nos. 45-51/Coch/2014 & ITA Nos. 594 to 596/Coch/2018 S.P. Nos. 51-53/Coch/2018 remitted to the file of the Assessing Officer instead

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

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

68 of the I.T. Act. 8. We have heard the rival submissions and perused the record. We find merit in the arguments of both the Counsels. Hence, in the interest of justice, this issue is I.T.A. Nos. 45-51/Coch/2014 & ITA Nos. 594 to 596/Coch/2018 S.P. Nos. 51-53/Coch/2018 remitted to the file of the Assessing Officer instead