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“Section 10(26)(aaa)”

Section References (mined)Section 10Section 10(26)(aaa)5 judgments

AJAY KUMAR AGARWAL,KOLKATA vs. I.T.O., WARD - 3(1), GANGTOK

In the result, the appeal filed by the assessee is allowed

ITA 2032/KOL/2024[2013-2014]Status: DisposedITAT Kolkata17 Jan 2025AY 2013-2014

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 10(26)Section 142(1)Section 147Section 68

Ajay Kumar Agarwal Hence, it has to be directed that till such amendment is made to the down the Explanation to Section 10(26)AAA of the I.T.Act, 1961, all individuals domiciled in Sikkim up to 26th April, 1975 shall be entitled to the exemption under the said provision from ... Sikkimese and who are also entitled to such an exemption. Such as approach is being adopted rather than striking down the explanation to section 10(26)AAA of the I.T. Act, 1961 which would have the effect of withdrawing the benefit of exemption even from those categories of persons

UTPAL DORJEE YONGDA,PELLING, WEST SIKKIM vs. A.O., NFAC / D.C.I.T., WARD - 3(1), GANGTOK, GANGTOK

In the result, all the four appeals are allowed for statistical purposes

ITA 1349/KOL/2024[2015-2016]Status: DisposedITAT Kolkata13 Sept 2024AY 2015-2016

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(26)(AAA)Section 139(1)Section 144Section 148Section 271(1)(c)Section 69A

taken four grounds of appeal, but his grievances revolve around a single issue, namely “whether the assessee is entitled for the benefit of section 10(26)(AAA) of the Income Tax Act or not”? 4. The facts on all vital points are common in both the years, therefore ... Certificate of Identification and a Notification of the Government of Sikkim. He further contended that being a Sikkimese, his income is exempt under section 10(26)(AAA). The ld. CIT(Appeals) has 3 ITA No. 1347/KOL/2024 (A.Y. 2014-2015) ITA No. 1349/KOL/2024 (A.Y. 2015-2016) Utpal Dorjee Yongda rejected this

UTPAL DORJEE YONGDA,PELLING, WEST SIKKIM vs. A.O., NFAC / D.C.I.T., WARD - 3(1), GANGTOK, GANGTOK

In the result, all the four appeals are allowed for statistical purposes

ITA 1348/KOL/2024[2015-2016]Status: DisposedITAT Kolkata13 Sept 2024AY 2015-2016

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(26)(AAA)Section 139(1)Section 144Section 148Section 271(1)(c)Section 69A

taken four grounds of appeal, but his grievances revolve around a single issue, namely “whether the assessee is entitled for the benefit of section 10(26)(AAA) of the Income Tax Act or not”? 4. The facts on all vital points are common in both the years, therefore ... Certificate of Identification and a Notification of the Government of Sikkim. He further contended that being a Sikkimese, his income is exempt under section 10(26)(AAA). The ld. CIT(Appeals) has 3 ITA No. 1347/KOL/2024 (A.Y. 2014-2015) ITA No. 1349/KOL/2024 (A.Y. 2015-2016) Utpal Dorjee Yongda rejected this

UTPAL DORJEE YONGDA,PELLING, WEST SIKKIM vs. A.O., NFAC / D.C.I.T., WARD - 3(1), GANGTOK, GANGTOK

In the result, all the four appeals are allowed for statistical purposes

ITA 1347/KOL/2024[2014-2015]Status: DisposedITAT Kolkata13 Sept 2024AY 2014-2015

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(26)(AAA)Section 139(1)Section 144Section 148Section 271(1)(c)Section 69A

taken four grounds of appeal, but his grievances revolve around a single issue, namely “whether the assessee is entitled for the benefit of section 10(26)(AAA) of the Income Tax Act or not”? 4. The facts on all vital points are common in both the years, therefore ... Certificate of Identification and a Notification of the Government of Sikkim. He further contended that being a Sikkimese, his income is exempt under section 10(26)(AAA). The ld. CIT(Appeals) has 3 ITA No. 1347/KOL/2024 (A.Y. 2014-2015) ITA No. 1349/KOL/2024 (A.Y. 2015-2016) Utpal Dorjee Yongda rejected this

UTPAL DORJEE YONGDA,PELLING, WEST SIKKIM vs. A.O., NFAC/ D.C.I.T., CIRCLE - 3(2), GANGTOK, GANGTOK

In the result, all the four appeals are allowed for statistical purposes

ITA 1346/KOL/2024[2014-2015]Status: DisposedITAT Kolkata13 Sept 2024AY 2014-2015

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(26)(AAA)Section 139(1)Section 144Section 148Section 271(1)(c)Section 69A

taken four grounds of appeal, but his grievances revolve around a single issue, namely “whether the assessee is entitled for the benefit of section 10(26)(AAA) of the Income Tax Act or not”? 4. The facts on all vital points are common in both the years, therefore ... Certificate of Identification and a Notification of the Government of Sikkim. He further contended that being a Sikkimese, his income is exempt under section 10(26)(AAA). The ld. CIT(Appeals) has 3 ITA No. 1347/KOL/2024 (A.Y. 2014-2015) ITA No. 1349/KOL/2024 (A.Y. 2015-2016) Utpal Dorjee Yongda rejected this