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2 results for “disallowance”+ Section 54Bclear

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Key Topics

Section 1442Section 250(6)2Section 143(3)2Section 2632Disallowance2Addition to Income2

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

ITA 131/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17
Section 143(1)Section 143(2)Section 144Section 250

disallowances, the assessee would be given a\nfair opportunity to explain his position on the proposed additions/disallowances\nin accordance with the principle of natural justice.\nf) Instruction no. 5/2016 dated 14th July, 2016:Vide this instruction CBDT\nfurther clarified that general scope of enquiry in scrutiny proceedings should be\nrestricted to the relevant parameters which formed the basis for selecting

PRAMOD KUMAR GOYAL,GWALIOR vs. INCOME TAX OFFICER, WARD 2(3) GWALIOR, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 116/AGR/2025[2013-14]Status: Disposed
ITAT Agra
03 Apr 2025
AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14

Section 143(3)Section 250(6)Section 263Section 54B

54B of the Act out of the long term capital gains, which arose on sale of agricultural land. The Assessing Officer further added an amount of Rs.1,00,000/- on account of disallowance of expenses debited in the profit and loss account for want of supportive documentary evidences. 3. Aggrieved, the assessee preferred an appeal before the learned CIT(Appeals