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“Section 22(4)(x)”

Section References (mined)Section 22Section 22(4)(x)2 judgments

ANIMESH MUKHERJEE,DURGAPUR vs. I.T.O., WARD - 1(4), DURGAPUR

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 1903/KOL/2024[2019-2020]Status: DisposedITAT Kolkata19 Sept 2025AY 2019-2020

Bench: Shri Manjunatha G & Shri Sonjoy Sarma

For Appellant: Shri Suvo Chakraborty, ARFor Respondent: Shri Dheeraj, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 22(4)(x)Section 36(1)(va)Section 43B

under the respective Acts in terms of Section 36(1)(va) of the Act read with section 43B of the Act, read with section 22(4)(x) of the Act. 5. Aggrieved, assessee preferred an appeal before the ld. CIT(A) challenging the additions made by the ld. AO towards

ANIMESH MUKHERJEE,DURGAPUR vs. I.T.O., WARD - 1(4), DURGAPUR

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 1902/KOL/2024[2018-2019]Status: DisposedITAT Kolkata19 Sept 2025AY 2018-2019

Bench: Shri Manjunatha G & Shri Sonjoy Sarma

For Appellant: Shri Suvo Chakraborty, ARFor Respondent: Shri Dheeraj, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 22(4)(x)Section 36(1)(va)Section 43B

under the respective Acts in terms of Section 36(1)(va) of the Act read with section 43B of the Act, read with section 22(4)(x) of the Act. 5. Aggrieved, assessee preferred an appeal before the ld. CIT(A) challenging the additions made by the ld. AO towards