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13 results for “reassessment”+ Section 12clear

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Key Topics

Section 2636 Addition to Income5 Section 12(2)4 Section 43 Section 17A2 Section 62 Section 82 Section 112 Block Assessment2 Reassessment

P.K.ABDUL KHADER & BROTHERS vs. THE COMMISSIONER OF INCOME TAX

ITR/3/2021HC Kerala06 Dec 2021

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

Section 12(2)Section 25Section 6Section 6(2)Section 8

reassessment is supposedly on the alleged special rebate availed by the Dealer under Section 12(2) of the Act. The alleged

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/39/2012HC Kerala07 Dec 2022

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

2

Revision u/s 2632

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

12 as well as other associations that are before this court- to determine their true character The ITAT appears to have been swayed by the submission that the amount given by the BCCI were towards capital subsidy. 236. To determine whether a given receipt is to be characterized as falling in the revenue or capital stream, the objective for which

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

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

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

12 as well as other associations that are before this court- to determine their true character The ITAT appears to have been swayed by the submission that the amount given by the BCCI were towards capital subsidy. 236. To determine whether a given receipt is to be characterized as falling in the revenue or capital stream, the objective for which

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC Kerala07 Dec 2022

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

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

12 as well as other associations that are before this court- to determine their true character The ITAT appears to have been swayed by the submission that the amount given by the BCCI were towards capital subsidy. 236. To determine whether a given receipt is to be characterized as falling in the revenue or capital stream, the objective for which

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

ITA/180/2019HC Kerala11 Nov 2021

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

Section 11Section 11(5)Section 12Section 13(8)Section 143(3)Section 148Section 154Section 2(24)(iia)Section 260ASection 263

12 shall operate so as to exclude any income from the total income of the assessee for the assessment year 2010-11. Accordingly, I am of the opinion that the income assessed for the assessment year 2010-11 is short by Rs.2,08,91,000/-. 5. In the light of the above discussion, I find that the assessment order passed

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/2/2019HC Kerala02 Nov 2022

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

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

reassess his income in accordance with the provisions of section 153A. Therefore, before a notice under section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

ITA/7/2019HC Kerala02 Nov 2022

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

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

reassess his income in accordance with the provisions of section 153A. Therefore, before a notice under section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

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

reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority answered the Principal objection of the assessee namely that the ‘Shelter’ searched by Revenue did not exclusively belong to the assessee’s husband

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

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

reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority answered the Principal objection of the assessee namely that the ‘Shelter’ searched by Revenue did not exclusively belong to the assessee’s husband

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/6/2019HC Kerala02 Nov 2022

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

For Respondent: M/S VIVANTA BY TAJ MALABAR

Section 17ASection 4

reassessment where estimation is possible and levying penalty for the commissions and omissions noted by the Officer are considered by the judgment of this Court in U.K. Monu timbers v. State of Kerala. There is no reason to take a different view in the case on hand than taken by the Tribunal. In the absence of the Section, which

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

12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both the parties have treated ITA No.757 of 2009 as the leading case for making their submissions and have further stated that the consideration of circumstances and questions of law in this appeal would have bearing on the disposal of the other appeals since

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

12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both the parties have treated ITA No.757 of 2009 as the leading case for making their submissions and have further stated that the consideration of circumstances and questions of law in this appeal would have bearing on the disposal of the other appeals since

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

12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both the parties have treated ITA No.757 of 2009 as the leading case for making their submissions and have further stated that the consideration of circumstances and questions of law in this appeal would have bearing on the disposal of the other appeals since