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11 results for “disallowance”+ Section 271(1)(C)clear

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Section 271(1)(c)22 Penalty9 Addition to Income8 Section 143(3)6 Section 2746 Section 271(1)5 Section 404 Section 1454 Disallowance4 Natural Justice

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

disallowances made in the assessment order. 6. BECAUSE, the Ld. CIT(A) erred in not appreciating that the major addition of Rs.97,31,000/- made under section 56(2)(vii) of the 'Act' being on account of deeming fiction cannot be a valid foundation for levy of penalty under section 271(1)(c

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

D.C.I.T., CENTRAL CIRCLE, AGRA vs. M/S PNC INFRATECH LTD., AGRA

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

TOMAR & BROTHERS,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

MANISH KUMAR CHATURVEDI,JHANSI vs. ITO WARD 2(3)(2), JHANSI

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD