329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT v. JD Security (350 ITR 220)

Q: What is 329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT v. JD Security authority for?

The Assessing Officer's addition of unexplained amounts can be deleted by the CIT(A) if the assessee furnishes additional evidence before them, as per Rule 46A(1)(b).

Q: How many judgments cite 329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT v. JD Security?

14 judgments on BharatTax cite 329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT v. JD Security (350 ITR 220), spanning 2016 to 2025.

Q: Which sections of the Income Tax Act does 329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT v. JD Security come up under?

It is most often cited in judgments turning on Section 1961, Section 131, Section 132(1), Section 153A, Section 153C, Section 68.

Kalpana Mishra, Bhubaneswar vs. ITO, Ward 5(4), Bhubaneswar

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.491/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs ITO Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 PAN No. :ALFPM 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िन…

Subharti Media Ltd., Meerut vs. ACIT, Central Circle, Meerut

In the result, appeal of the Revenue is dismissed and the

ITA 1715/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Aug 2024AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Acit Subharti Media Ltd., Central Circle, Vs. Subhartipuram, Nh-58, Meerut. Delhi Haridwar Byepass Road, Meerut.

Section 131Section 132(1)Section 153CSection 68

…smissed by Supreme Court 319 ITR (St) 5; 2. CIT Vs. Stellar Investments Ltd. (251 ITR 263) (SC); 3. CIT Vs. Victor Electrodes Ltd. (329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT Vs. JD Security and finance Ltd. (350 ITR 220) (All.); 6. CIT Vs. Mishra Preservers Pvt. Ltd. (350 ITR 222) (All.); 7. CIT Vs. Value Capital Services Pvt. Ltd. (304 ITR 334) (Del.); 8. CIT Vs. AKJ Granites Pvt. Ltd. (301 ITR 298) (Raj.); 9. CIT Vs. G.P. International Ltd. (325 ITR 25) (P&H). The Ld.CIT(A) considering the submissions of the assessee and the evidences placed on record del…

ACIT, Meerut vs. M/S Subharti Media Ltd., Meerut

In the result, appeal of the Revenue is dismissed and the

ITA 2693/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Aug 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Acit Subharti Media Ltd., Central Circle, Vs. Subhartipuram, Nh-58, Meerut. Delhi Haridwar Byepass Road, Meerut.

Section 131Section 132(1)Section 153CSection 68

…smissed by Supreme Court 319 ITR (St) 5; 2. CIT Vs. Stellar Investments Ltd. (251 ITR 263) (SC); 3. CIT Vs. Victor Electrodes Ltd. (329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT Vs. JD Security and finance Ltd. (350 ITR 220) (All.); 6. CIT Vs. Mishra Preservers Pvt. Ltd. (350 ITR 222) (All.); 7. CIT Vs. Value Capital Services Pvt. Ltd. (304 ITR 334) (Del.); 8. CIT Vs. AKJ Granites Pvt. Ltd. (301 ITR 298) (Raj.); 9. CIT Vs. G.P. International Ltd. (325 ITR 25) (P&H). The Ld.CIT(A) considering the submissions of the assessee and the evidences placed on record del…

ACIT, Central Circle-15, New Delhi vs. Sunstar Infra Developers Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13