“Section 47(1)”

Section References (mined)Section 47Section 47(1)2 judgments

VIMAL MISHRA,VARANASI vs. INCOME TAX OFFICER CIRCLE -3 VARANASI, VARANASI

In the result, the appeal of the assessee stands allowed

ITA 110/VNS/2024[2014-15]Status: DisposedITAT Varanasi05 Jan 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

I.T.A. No.110/VNS/2024 Assessment Year:2014-15 3 Assessing Officer to justify disallowance @10%. No finding has been given by them, to explain how section 47(1) of ITAT, which is the relevant on this issue, has any applicability in the present case. No finding has been given either

SANGEETA SAINI W/O. & L/H OF LATE SH. NIRMAL KANT SAINI,NEW DELHI vs. ITO, WARD- 35(2), NEW DELHI

In the result, assessee succeeds on additional ground of appeal

ITA 7829/DEL/2017[2009-10]Status: DisposedITAT Delhi28 Jun 2024AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.7829/िद"ी/2017 (िन.व. 2009-10) Smt. Sangeeta Saini W/O & L/H Of Late Shri Nirmal Kant Saini, 17-E, Banglow Road, Kamla Nagar, New Delhi 110007 ...... अपीलाथ"/Appellant Pan: Aarpk-3426-H बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward 35(2), New Delhi

For Appellant: Shri Salil Agarwal, Sr. Adv. with Shri Shailesh Gupta, CAFor Respondent: Shri Dharamvir Singh, CIT(DR)

Section 143Section 143(2)Section 143(3)Section 263Section 47(1)Section 54

आयकर अपीलीय अिधकरण िद"ी पीठ “ जी ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम