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3 results for “disallowance”+ Section 251(1)clear

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Key Topics

Addition to Income3Section 2712Section 1482Section 142(1)2Disallowance2

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

251. The direction as well as addition in wholly illegal which may kindly be directed to be deleted. 31. Because the appellant craves leave to alter/ modify grounds before or at the time of hearing of the appeal.” “(1) Because Ld.CIT(A) has erred in law and on facts in holding the activities of the appellant as activity

SH. MANOJ AGRAWAL,GWALIOR vs. I.T.O.-2(2), GWALIOR

In the result the appeal of the assessee is required to be failed and accordingly we dismiss both the appeals

ITA 297/AGR/2016[2008-09]Status: DisposedITAT Agra
14 Oct 2019
AY 2008-09
Section 133ASection 139Section 142(1)Section 143(3)Section 148Section 271Section 271(1)(b)Section 271B

disallowance for personal use of Telephone Rs.3,241/- ( a ) H o u s e h o l d W i t h d r a w a l s R s . 1 1 , 0 5 0 / - 5. The ld. AR had submitted that on 22 September 2008, the assessee filed a letter requesting the assessing officer to supply the copy

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

ITA 237/AGR/2025[2018-19]Status: DisposedITAT Agra19 Feb 2026AY 2018-19

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

Section 144Section 148Section 151Section 68

1. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in confirming the action of the Ld. Assessing Officer in reopening the case of the appellant. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in confirming the action