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239 results for “section 68”+ Section 78clear

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Key Topics

Section 25092 Section 153A70 Section 6841 Section 143(3)36 Section 26331 Section 153C28 Addition to Income26 Section 13220 Section 142(1)16 Unexplained Cash Credit

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 93/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

78) held that although section 68 provides that the previous year for which the books of account are maintained

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

Showing 1–20 of 239 · Page 1 of 12

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Search & Seizure8

In the result, the appeal of the Revenue in I

ITA 141/COCH/2017[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

78) held that although section 68 provides that the previous year for which the books of account are maintained

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 47/COCH/2019[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

78) held that although section 68 provides that the previous year for which the books of account are maintained

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

78) held that although section 68 provides that the previous year for which the books of account are maintained

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 563/COCH/2018[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

78) held that although section 68 provides that the previous year for which the books of account are maintained

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 316/COCH/2017[2012-13]Status: DisposedITAT Cochin01 Apr 2019AY 2012-13

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, THRISSUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 312/COCH/2017[2008-09]Status: DisposedITAT Cochin01 Apr 2019AY 2008-09

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 313/COCH/2017[2009-10]Status: DisposedITAT Cochin01 Apr 2019AY 2009-10

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, THRISSUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 310/COCH/2017[2006-07]Status: DisposedITAT Cochin01 Apr 2019AY 2006-07

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 314/COCH/2017[2010-11]Status: DisposedITAT Cochin01 Apr 2019AY 2010-11

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. M/S.THOMSON AGENCIES, KOMBODINJAMAKKAL, TRICHUR, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 311/COCH/2017[2007-08]Status: DisposedITAT Cochin01 Apr 2019AY 2007-08

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, CEN-CIRCLE-2, KOCHI, KOCHI vs. M/S.THOMSON AGENCIES, TRICHUR

In the result, the appeals filed by the Revenue are allowed for statistical purposes

ITA 315/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Apr 2019AY 2011-12

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA

Section 132Section 153ASection 68

section leaves no doubt that the addition u/s 68 has to be made in the hands of the assessee in whose books the credits appear and not in the hands of the creditor of the assessee. 2. The CIT(A) in deciding that unexplained credits brought into the books of the firm by the partners need to considered

THE ACIT, KOLLAM vs. M/S.SABARI MILLENIUM IMPEX P. LTD, KOCHI

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 492/COCH/2018[2010-11]Status: DisposedITAT Cochin16 Sept 2019AY 2010-11

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

For Respondent: Smt.A.S.Bindhu, Sr.DR

Section 124Section 127Section 68

section 68 a bit too far in this case. In this case a search took place at the premises of Shri Sunil Kumar, the Managing Director of the appellant company, but no evidence regarding round tripping was found. The creditors are identifiable and they are admittedly income ITA Nos.492-493/Coch/2018 & Ors. 16 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear

THE ACIT, KOLLAM vs. M/S.SABARI SWITCH GEAR (P) LTD, CHENNAI

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 490/COCH/2018[2010-11]Status: DisposedITAT Cochin16 Sept 2019AY 2010-11

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

For Respondent: Smt.A.S.Bindhu, Sr.DR

Section 124Section 127Section 68

section 68 a bit too far in this case. In this case a search took place at the premises of Shri Sunil Kumar, the Managing Director of the appellant company, but no evidence regarding round tripping was found. The creditors are identifiable and they are admittedly income ITA Nos.492-493/Coch/2018 & Ors. 16 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear

THE ACIT, KOLLAM vs. M/S.SABARI SWITCH GEAR (P) LTD, CHENNAI

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 491/COCH/2018[2011-12]Status: DisposedITAT Cochin16 Sept 2019AY 2011-12

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

For Respondent: Smt.A.S.Bindhu, Sr.DR

Section 124Section 127Section 68

section 68 a bit too far in this case. In this case a search took place at the premises of Shri Sunil Kumar, the Managing Director of the appellant company, but no evidence regarding round tripping was found. The creditors are identifiable and they are admittedly income ITA Nos.492-493/Coch/2018 & Ors. 16 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear

THE ACIT, KOLLAM vs. M/S.SABARI MILLENIUM IMPEX P. LTD, KOCHI

In the result, the appeals filed by the Revenue and cross objections filed by the assessee are dismissed

ITA 493/COCH/2018[2011-12]Status: DisposedITAT Cochin16 Sept 2019AY 2011-12

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

For Respondent: Smt.A.S.Bindhu, Sr.DR

Section 124Section 127Section 68

section 68 a bit too far in this case. In this case a search took place at the premises of Shri Sunil Kumar, the Managing Director of the appellant company, but no evidence regarding round tripping was found. The creditors are identifiable and they are admittedly income ITA Nos.492-493/Coch/2018 & Ors. 16 CO Nos.85-86/Coch/2018 & Ors. M/s.Sabari Swtich Gear

THE ITO, WD-1(1), KOCHI vs. SHRI.P.V.ABRAHAM, KOCHI

In the result, the appeal filed by the Revenue is dismissed

ITA 508/COCH/2018[2013-14]Status: DisposedITAT Cochin06 Feb 2019AY 2013-14

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

78,53,985/- iii.Federal Bank, Thripunithura Rs. 14,50,213/- iv. Canara Bank, Thripunithura Rs. 1,95,444/- Total Deposits Rs. 3,72,02,147/- Less source available Rs. 19,35,502/- Total unexplained Income . Rs. 3,52,66,645/- 3.1 The assessee was asked to explain the source of deposits. In his reply the assessee stated that during April

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. ARUN RAJ PILLAI, PATHANAMTHITTA

In the result, the cross objection filed by the assessee company stands allowed

ITA 314/COCH/2024[2018-19]Status: DisposedITAT Cochin09 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)

78,46,071/- vide assessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 4. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are void in law as the AO had deliberately not followed the procedure laid down by the Hon'ble Supreme Court and challenging

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R

Section 154Section 250Section 253(5)

68,78,654.05in order to arrive at the net profit of Rs.1,53,59,677.04 as per the provisions of the income tax act and also declared as gross total income. The learned CIT(A)/NFAC by observing that nothing has been brought on record in assessment proceedings, remand report/appellate proceedings, to establish allowability of such excess amount under

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

In the result appeal filed by the assessee is partly allowed for statistical purposes

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R

Section 154Section 250Section 253(5)

68,78,654.05in order to arrive at the net profit of Rs.1,53,59,677.04 as per the provisions of the income tax act and also declared as gross total income. The learned CIT(A)/NFAC by observing that nothing has been brought on record in assessment proceedings, remand report/appellate proceedings, to establish allowability of such excess amount under