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6 results for “section 68”+ Section 221(1)clear

Sorted by relevance

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Key Topics

Section 143(3)6Addition to Income6Section 1954Disallowance4Section 1483Section 93Section 271(1)(c)3Natural Justice3Section 143(2)2Section 145(3)

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

221 of the I.T. Act. In addition, he would also be liable under Section 201(1A) to pay simple interest at 12 per cent per annum on the amount of such tax from the date on which such tax was deductible to the date on which such tax is actually paid. The most important expression in Section

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

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

2
Section 234B2
TDS2
ITA 216/AGR/2016[2011-12]Status: Disposed
ITAT Agra
17 May 2021
AY 2011-12
Section 124Section 142Section 153

221 CTR (St) 1 : (2009) 17 DTR (St) 1] wherein the applicability of the commercial activities in respect of charitable purpose has been clarified. The said circular is reproduced as below: "2.2. 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, therefore, include within its ambit

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

ITA 137/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 234B

1,54,680/- and she had deposited premium of insurance policies amounting to Rs. 2,74,518/- therefore, escapement of income is proved. This also cannot be valid ground for arriving at the satisfaction for escapement of income. 16. This reasoning adopted by the learned Assessing officer for arriving at the ‘satisfaction’ for escapement of income is based

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

In the result, the appeal filed by the assessee is allowed

ITA 341/AGR/2025[2014-15]Status: DisposedITAT Agra28 Oct 2025AY 2014-15

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Shailendra Srivastava, Sr.DR
Section 143(3)Section 145(3)Section 154Section 271(1)(c)

section 271(1)(c) the Act. In the penalty order, the AO observed that the assessee firm was in the business of civil contracts and working for Government department during the period relevant to the AY 2014-15 and it filed its return of income on 26.11.2014 for the year under consideration declaring total income at Rs.41

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

In the result, the appeal preferred by the assessee is partly

ITA 342/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

Section 143(2)Section 145(3)

68 Month wise Production of Dairy Products 69 Month wise detail of Sales of various products 452 – 456 Copy of Annual VAT Return filed for the Financial Year 2012-13 457 – 463 Month wise detail of Sales to various parties 464 – 466 List of Trade Receivables in excess of Rs. 1 lac 467 – 468 List of Sundry Creditors 469 Copies

M/S GINNI FILAMENTS LTD.,MATHURA vs. A.C.I.T., RANGE-3, MATHURA

In the result, the appeal of the assessee is partly allowed

ITA 173/AGR/2013[2008-09]Status: DisposedITAT Agra02 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 234BSection 44A

section 145(3). It was submitted that no additions could be made on account of alleged defects pointed out by the Assessing Officer. The ld. AR has relied upon the following decisions : 8 (i). CIT vs. UP State Food and Essential Commodities (2014) 221 Taxman 16 (Allahabad HC) (ii). CIT v. Poonam Rani (2010) 326 ITR 223 (Delhi