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12 results for “capital gains”+ Natural Justiceclear

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Key Topics

Section 70(3)2Deduction2Disallowance2

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

JUSTICE SYAM KUMAR V.M. WEDNESDAY, THE 3RD DAY OF APRIL 2024/14TH CHAITHRA, 1946 I.T.A.NO.6 OF 2021 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.310 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: M/S.CARMEL EDUCATION TRUST KOONAMKARA

M/S. APPOLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/216/2013HC Kerala03 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 10Section 10(38)Section 70(3)

JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 3RD DAY OF AUGUST 2021 / 12TH SRAVANA, 1943 ITA NO. 216 OF 2013 AGAINST THE ORDER IN ITA 627/2008 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: M/S. APPOLO TYRES LTD. 6TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, KOCHI-31 (PAN: AAACA 69900). BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS KAKKUZHIYIL RESPONDENT/S

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/272/2013HC Kerala04 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: M/S.APOLLO TYRES LTDFor Respondent: THE DEPUTY COMMISSIONER OF INCOME TAX
Section 260A

JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 4TH DAY OF AUGUST 2021 / 13TH SRAVANA, 1943 ITA NO. 272 OF 2013 AGAINST THE ORDER IN ITA 31/COCH/2010 OF I.T.A.TRIBUNAL, COCHIN BENCH, ERNAKULAM APPELLANT/ APPELLANT : M/S.APOLLO TYRES LTD., 6TH FLOOR, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, KOCHI-31. (PAN NO:AAACA69900) BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN SRI.BINU

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

JUSTICE BECHU KURIAN THOMAS MONDAY, THE 19TH DAY OF JULY 2021 / 28TH ASHADHA, 1943 ITA NO. 1482 OF 2009 AGAINST THE ORDER IN ITA 658/COCH/2005 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, COCHIN COCHIN. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: PREMIER TYRES LTD., KOCHI 7TH FLOOR, CHERUPUZHPAM BUILDING,, SHANMUGHAM ROAD, KOCHI

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

JUSTICE BECHU KURIAN THOMAS MONDAY, THE 19TH DAY OF JULY 2021 / 28TH ASHADHA, 1943 ITA NO. 1482 OF 2009 AGAINST THE ORDER IN ITA 658/COCH/2005 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, COCHIN COCHIN. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: PREMIER TYRES LTD., KOCHI 7TH FLOOR, CHERUPUZHPAM BUILDING,, SHANMUGHAM ROAD, KOCHI

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

JUSTICE BECHU KURIAN THOMAS MONDAY, THE 19TH DAY OF JULY 2021 / 28TH ASHADHA, 1943 ITA NO. 1482 OF 2009 AGAINST THE ORDER IN ITA 658/COCH/2005 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX, COCHIN COCHIN. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: PREMIER TYRES LTD., KOCHI 7TH FLOOR, CHERUPUZHPAM BUILDING,, SHANMUGHAM ROAD, KOCHI

TRAVANCORE SUGARS AND CHEMICALS LTD. vs. COMMISSIONER OF INCOME TAX

ITA/12/2008HC Kerala31 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI

Justice for appropriate orders.” 4.1 The learned counsel appearing for the assessee and the Revenue, after appreciating the scope, purpose and object of consideration by the Full Bench of this Court, have stated that the Full Bench needs to consider the correctness or otherwise of ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -11- the view taken by a Division Bench

TRAVANCORE SUGARS AND CHEMICALS LTD vs. DEPUTY COMMSSR;INCOME TAX,C-I,THIRUVALLA

ITA/279/2010HC Kerala31 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI

Justice for appropriate orders.” 4.1 The learned counsel appearing for the assessee and the Revenue, after appreciating the scope, purpose and object of consideration by the Full Bench of this Court, have stated that the Full Bench needs to consider the correctness or otherwise of ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -11- the view taken by a Division Bench