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

In the result, the appeal by the assessee is dismissed

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

68, section 69, section 69A, section 69B, section 69C or section 69D for any previous

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 or section 69 or section 69A or section 69B or section 69C or section

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 or section 69 or section 69A or section 69B or section 69C or section

BHIMA JEWELLERS,SULTHAN BATHERY, WAYANAD vs. THE PR CIT, KOZHIKKODE, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.208/Coch/2018 Assessment Year : 2013-14 M/S. Bhima Jewellers, Vs. The Pr. Commissioner Of Income- 6/785 Ai, Tax, Kozhikode. Mysore Road, Chungum Junction, Sulthan Bathery, Wayanad-673 592. [Pan: Aakfb 9817C] (Assessee-Appellant) (Revenue-Respondent) Revenue By Shri Dhanaraj A. Sr. Dr Assessee By Shri R. Krishnan, Ca Date Of Hearing 05/07/2018 Date Of Pronouncement 20/08/2018

68, section 69,section 69A, section 69B, section 69C or section 69D, the income tax payable

POTTOLIL AGRO MILLS,PERUMBAVOOR vs. INCOME TAX OFFICER, ALUVA

In the result, the appeal of the assessee bearing ITA No

section 68, 69, 69A, 69B, 69C or section 69D of the I.T Act, the income\ntax payable shall

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE ACIT, KOLLAM vs. SRI.P. SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE CENTRAL CIRCLE, KOLLAM, THE CENTRAL CIRCLE,KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE ACIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

SRI.P.SUNIL KUMAR,KOLLAM vs. THE ACIT, CEN-CIRCLE,KOLLAM, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

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

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

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

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant

M/S. MATHA ENTERPRISES,,ANGAMALLY vs. ACIT, ERNAKULAM

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

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

68,69,69A,69B and 69C of the I.T. Act, 1961 in the Financial year of such investment/expenditure and identification of source of corresponding income was not required under law. According to the CIT(A), seized documents PC-I(8) & PC-I(23) read with PC-I(22) established that the assessee was having undisclosed turnover during the period relevant