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10 results for “disallowance”+ Section 274(2)clear

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Key Topics

Section 14810Section 271(1)(c)10Section 689Addition to Income7Section 2506Section 1476Section 2746Disallowance6Natural Justice6Penalty

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)

2. BECAUSE, penalty order itself being void ab initio in as much as the show cause notice issued under section 274 r.w.s. 271(1)(c) of the 'Act was vague, non-specific and did not indicate the exact charge. Thus, the notice was invalid in law and consequently the penalty levied thereunder deserves to be quashed. 3. BECAUSE

5
Section 69A4
Section 1444

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

In the result, the appeal of the assessee is allowed

ITA 8/AGR/2023[2018-19]Status: DisposedITAT Agra06 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that the ld. AO had not specifically mentioned the offence committed by the assessee by striking off the irrelevant portion i.e. whether the assessee had concealed his particulars of income or had furnished inaccurate particulars of income. Now the short question that arises

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

In the result, the appeal of the assessee is allowed

ITA 6/AGR/2023[2012-13]Status: DisposedITAT Agra06 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that the ld. AO had not specifically mentioned the offence committed by the assessee by striking off the irrelevant portion i.e. whether the assessee had concealed his particulars of income or had furnished inaccurate particulars of income. Now the short question that arises

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

In the result, the appeal of the assessee is allowed

ITA 7/AGR/2023[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

274 read with section 271(1)(c ) of the Act dated 30.12.2018 wherein it is very clear that the ld. AO had not specifically mentioned the offence committed by the assessee by striking off the irrelevant portion i.e. whether the assessee had concealed his particulars of income or had furnished inaccurate particulars of income. Now the short question that arises

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

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 41/AGR/2024[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manish Kumar Chaturvedi, Vs. Income Tax Officer, 1882, Shivaji Nagar, Jhansic Ward-2(3)(2), 284001 Jhansi 284 001 (Appellant) (Respondent) Pan:Akkpc5294Q Assessee By : None Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

For Appellant: NoneFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 142Section 144Section 250

274 r.w.s 271 of the Act and under section 270A(2) (b) and 271F of the Act is unwarranted. Manish Kumar Chaturvedi 9. That the appellate order dated 01.12.2023 passed by the Ld. CIT (A) is against the law and facts of the appellant's case.” 3. None appeared on behalf of the assessee despite issuance of notice of hearing

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

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

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

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

RAVINDER SINGH 402SAI DEEP APARTMENT 26-RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR ,GAWALIR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR, GWALIOR

In the result, both the assessee’s appeals

ITA 419/AGR/2025[2017-2018]Status: DisposedITAT Agra26 Nov 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 133ASection 143(2)Section 144Section 147Section 148Section 250Section 44ASection 69A

2 | P a g e ITA No. 418 & 419/Agr/2025 later notice. Assessee has opted section 44AD of the Act and declared his net profit of Rs.5,34,274/- @ 8% on gross receipts of Rs.66,78,450/-. Learned Assessing Officer, after considering assessee’s submissions, rejected the return filed by assessee after due date and added the alleged cash deposit

RAVINDER SINGH 402 SAI DEEP APARTMENT 29 RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR,GWALIOR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR , GWALIOR

In the result, both the assessee’s appeals

ITA 418/AGR/2025[2016-2017]Status: DisposedITAT Agra26 Nov 2025AY 2016-2017

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 133ASection 143(2)Section 144Section 147Section 148Section 250Section 44ASection 69A

2 | P a g e ITA No. 418 & 419/Agr/2025 later notice. Assessee has opted section 44AD of the Act and declared his net profit of Rs.5,34,274/- @ 8% on gross receipts of Rs.66,78,450/-. Learned Assessing Officer, after considering assessee’s submissions, rejected the return filed by assessee after due date and added the alleged cash deposit

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

274 days. Considering the reasons adduced in the condonation petition, we are inclined to condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The Assessee has raised the following grounds of appeal before us:- Neeta Agarwal “1. That on the facts and in the circumstances of the case