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3 results for “disallowance”+ Section 271Aclear

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Key Topics

Section 44A12Section 143(1)7Addition to Income3Section 271A2Section 143(2)2Penalty2

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

ITA 373/AGR/2018[2016-17]Status: DisposedITAT Agra10 Jan 2020AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 246Section 246ASection 36

disallowed under section 36. 6. It is seen that in the various grounds taken by the assessee he is trying to argue case by filing evidences as is done during scrutiny assessments and not u/s143(1) under centralized computerized processing. In view of the procedures that exist for computerized processing, assessee is advised to first file a rectification application online

GUNCHA BANSAL ,AGRA vs. THE ITO WARD 1(1)(1), AGRA , AGRA

In the result, the appeal preferred by the assessee is

ITA 488/AGR/2025[2018-19]Status: DisposedITAT Agra05 Jan 2026AY 2018-19

Bench: : Shri S. Rifaur Rahman

Section 143(2)Section 271ASection 44A

271A of the Income-Tax Act, 1961 (“the Act” for short), which is consequential to the assessment order, both these appeals are being disposed of by this consolidated order for the sake of convenience and brevity. ITA No. 487/Agr/2025 is taken as a lead case. ITA No.487 & 488/Agr/2025 3. Brief facts of the case are, the assessee, an insurance agent

GUNCHA BANSAL ,AGRA vs. THE ITO WARD 1(1)(1), AGRA, AGRA

In the result, the appeal preferred by the assessee is

ITA 487/AGR/2025[2018-19]Status: DisposedITAT Agra05 Jan 2026AY 2018-19

Bench: : Shri S. Rifaur Rahman

Section 143(2)Section 271ASection 44A

271A of the Income-Tax Act, 1961 (“the Act” for short), which is consequential to the assessment order, both these appeals are being disposed of by this consolidated order for the sake of convenience and brevity. ITA No. 487/Agr/2025 is taken as a lead case. ITA No.487 & 488/Agr/2025 3. Brief facts of the case are, the assessee, an insurance agent