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60 results for “transfer pricing”+ Section 153B(1)(b)clear

Sorted by relevance

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Key Topics

Section 250114Section 144C4Section 144C(2)4Section 153C4Addition to Income3Section 143(3)2Section 1532Section 153B2Section 153A2

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

ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

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

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section ; (ii) (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year.” “153C ASSESSMENT OF INCOME OF ANY OTHER PERSON

Showing 1–20 of 60 · Page 1 of 3

THE ACIT CORPORATE, COCHIN vs. M/S.KERA FIBERTEX INTERNATIONAL P. LTD, COCHIN

In the result, the appeals by the assessee is allowed, and that by the Revenue, dismissed

ITA 361/COCH/2015[2009-10]Status: DisposedITAT Cochin30 Oct 2023AY 2009-10

Bench: Shri Sanjay Arora (Accountant Member), Shri Manomohan Das (Judicial Member)

For Appellant: Shri P. Sathisan, AdvocateFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(2)Section 153Section 153B

153B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received. (14)… Page 3 ITANos. 311 & 361/Coch/ 2015 (AY 2009-10) Kera Fibertex International P. Ltd. vs. Asst. CIT (15) For the purposes of this section,— (a) "Dispute Resolution Panel" means

M/S.KERA FIBERTEX INTERNATIONAL P. LTD,COCHIN vs. THE ACIT, COCHIN

In the result, the appeals by the assessee is allowed, and that by the Revenue, dismissed

ITA 311/COCH/2015[2009-10]Status: DisposedITAT Cochin30 Oct 2023AY 2009-10

Bench: Shri Sanjay Arora (Accountant Member), Shri Manomohan Das (Judicial Member)

For Appellant: Shri P. Sathisan, AdvocateFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 143(3)Section 144CSection 144C(2)Section 153Section 153B

153B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received. (14)… Page 3 ITANos. 311 & 361/Coch/ 2015 (AY 2009-10) Kera Fibertex International P. Ltd. vs. Asst. CIT (15) For the purposes of this section,— (a) "Dispute Resolution Panel" means

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT< CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KODIYIL MUHAMMED MADANI, PARTNER(ABC SALAES CORPORATION),TALIPARAMBA vs. ACIT , CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 523/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

b) The appellant has also raised a ground contesting the action of the AO in not making independent enquiry and ignoring the replies filed by it during the course of assessment proceedings. With regard to the above, it needs to be stated that the assessment proceedings were conducted as per the procedure established by law and after giving adequate opportunities