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94 results for “transfer pricing”+ Unexplained Investmentclear

Sorted by relevance

Mumbai782Delhi752Jaipur218Chennai206Kolkata171Hyderabad164Bangalore158Indore122Ahmedabad121Chandigarh102Cochin94Rajkot64Surat51Pune49Nagpur45Calcutta36Visakhapatnam30Amritsar27Agra26Cuttack25Guwahati23Jodhpur16Raipur14Lucknow12Patna5Karnataka4Allahabad3Jabalpur3Telangana2SC2Ranchi1Varanasi1

Key Topics

Section 250114Section 153A39Section 143(3)20Addition to Income19Section 143(2)15Section 13213Section 6811Section 139(1)11Section 153C9

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10

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

Section 69

unexplained investment of the assessee u/s. 69 of the I.T. Act. On appeal, the CIT(A) confirmed the addition made by the Assessing Officer. I.T.A. Nos. 383 -386, 322-324, 319-321 &, 387-390/C/2015 2.2 Against this, the assessee is in appeal before us. The Ld. AR submitted that the assessee has not deposited any money in the vendor

SRI.K.P. JOHNY,THRISSUR vs. THE DCIT, CIRCLE-2(1), THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 206/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

Showing 1–20 of 94 · Page 1 of 5

Reassessment6
Disallowance6
Unexplained Investment5
For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

transfers to and, thus, investment in Mankoby the assessee being the unexplained cash deposits in his bank (OD) account. Why, rather, we wonder did the AO, then, not make addition for the same, i.e., for Rs.97.64 lakhs instead, which would obviate the need for a separate addition for Rs.70.50 lakhs toward investment in the company or, making it, regard

THE DCIT, CIRCLE-2(1), THRISSUR vs. SRI.K.P. JOHNY, THRISSUR

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 254/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

transfers to and, thus, investment in Mankoby the assessee being the unexplained cash deposits in his bank (OD) account. Why, rather, we wonder did the AO, then, not make addition for the same, i.e., for Rs.97.64 lakhs instead, which would obviate the need for a separate addition for Rs.70.50 lakhs toward investment in the company or, making it, regard

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

unexplained investment. Thus, the grounds in each of these assessment years relating to these additions stand allowed. I.T.A.No.264/Coch/2013 8. Now coming to the addition of Rs.29,30,600/- as confirmed by the CIT(A) relating to assessment year 2009-10, the facts of the case, in brief, are that during the course of search, statement of the assessee

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

ITA 349/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

ITA 352/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

ITA 360/COCH/2017[2015-2016]Status: DisposedITAT Cochin13 Dec 2018AY 2015-2016

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

ITA 355/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

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

ITA 351/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Dec 2018AY 2013-14

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

ITA 358/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

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

ITA 348/COCH/2017[2010-11]Status: DisposedITAT Cochin13 Dec 2018AY 2010-11

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

ITA 350/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

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

ITA 347/COCH/2017[2009-10]Status: DisposedITAT Cochin13 Dec 2018AY 2009-10

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

ITA 354/COCH/2017[2015-16]Status: DisposedITAT Cochin13 Dec 2018AY 2015-16

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

ITA 359/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

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

Section 139(1)Section 153ASection 68

unexplained investment of Rs.3,08,19,727/-. 10.1 The facts of the case are that during the course of search a piece of paper was found, claimed to have been in the handwriting of Shri Vishwajith Menon, CEO of Sabari Group. There was some calculation on this piece of paper and at the end of calculation a figure

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given

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

investment. 62.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal for A.Ys. 2017-18 to 2020-21 is identical to the issue raised by the sister concern of the assessee namely ABC Sales Corporation (Payyannur) in ITA No. 441/Coch/2024 for the assessment year 2017-18. Therefore, the findings given