SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

Bench: Shri P. K. Bansal & Shri George George K.

Price paid Other Exp. Total Rs. Particulars of Land Rs. Rs. Rs. 1 18.06.2008 3724/08 3,00,000 9,81,000 38,000 10,19,000 49.05 Cents in Sy.No.491/2/2Agrl. Land in ArakuzhaPanchayath 2 18.06.2008 3725/08 80,000 3,01,400 10,000 3,11,400 15.070 Cents in Sy. No.492/2/2 in ArakuzhaPanchayath 3 02.07.2008 4096/08 2

APPLEXUS TECHNOLOGIES PRIVATE LIMITED,TRIVANDRUM vs. DCIT, KOTTAYAM

143(3) read with Section 144C read with Section 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], as per the directions issued by Dispute Resolution Panel - 2, Bengaluru [for short ‘DRP’], on 12/08/2024 under Section 144C(5) of the Act for the Assessment Year 2021-2022. 2. The Assessee has raised multiple grounds of appeal

MALANADU MILK PRODUCERS SOCIETY,KOTTAYAM vs. DCIT, EXEMPTION, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

Bench: Shri George George K. & Ms. Padmavathy S.

143(1) of the Act in your case on 11/10/2019 shall not be treated as erroneous and be revised accordingly.” 4. The assessee filed a detailed reply dated 2.3.2022 (pg. 45 to 51 of PB) where the assessee submitted that the main object of the assessee is to protect small and marginal farmers and increase the living standards of farmers

MALANADU FARMERS SOCIETY ,KOTTAYAM vs. DCIT EXEMPTIONS, TVM, THIRUVANANTHAPURAM

The appeals of the assessees are allowed

Bench: Shri George George K. & Ms. Padmavathy S.

143(1) of the Act in your case on 11/10/2019 shall not be treated as erroneous and be revised accordingly.” 4. The assessee filed a detailed reply dated 2.3.2022 (pg. 45 to 51 of PB) where the assessee submitted that the main object of the assessee is to protect small and marginal farmers and increase the living standards of farmers

M/S.IBS SOFTWARE SERVICES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

143(3) read with Section 92CA read with Section 144C of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], as per the directions issued by Dispute Resolution Panel - 2, Bangalore [for short ‘DRP’], on 07/08/2017 under Section 144C(5) of the Act. 2. The relevant facts in brief are that the Assessee is a subsidiary of International

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

Transfer Pricing Officer, where the assessee had maintained information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in section 271AAB. (7) The penalty referred to in sub-section (1) shall be a sum equal

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

THE DCIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

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

143(3) for the A Y 2009-10 in the case of persons searched namely Smt. GracyBabu, Sri. Jose Thomas and Sri.P. J. Paulose who were the heads of family comprising of adult members only. No assessments in consequence to the search by invoking provisions of section 153C were made in the cases of family members who were trustees.Based