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2 results for “disallowance”+ Section 120(4)(b)clear

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Key Topics

Section 2634Section 115B3Section 1482Section 682

M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX

ITA/120/2019HC Kerala14 Mar 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX
Section 139(4)Section 148Section 80P

120 OF 2019 AGAINST THE ORDER DATED 26.9.2017 IN I.T.A.NO.268/COCH/2015 OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN APPELLANT/APPELLANT/ASSESSEE: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM PALLIKKARA, NILESHWAR, KASARAGOD DISTRICT-671 314. BY ADV.SRI.S.ARUN RAJ BY ADV.SMT.C.T.SUJA RESPONDENT/RESPONDENT/REVENUE: THE COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, CALICUT-673 001. BY SRI.CHRISTOPHER ABRAHAM, SC, INCOME TAX DEPARTMENT THIS INCOME TAX APPEAL HAVING

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

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

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX
Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

disallowance is contrary to law in-so far as assessment year 2013-14 is concerned? ITA No.15 of 2021 -4- 4. The circumstances relevant for disposing of the appeal are in a limited sphere and are stated thus: On 30th of September 2013, the assessee filed the returns of the assessment year 2013-2014 declaring Rs.14,12,120/- as taxable