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12 results for “section 68”+ Section 254(1)clear

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Key Topics

Section 14815Addition to Income12Section 12A9Section 688Section 2(15)6Section 145(3)6Cash Deposit5Section 1474Exemption3Section 234B

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23
Section 143(2)Section 250Section 68

1). New Delhi and filing its return of income.\nThe appellant company has filed copies of their bank statement, balance sheets and\nprofit & loss a/c of the lender company before me to prove the identity,\ncreditworthiness and genuineness of the transaction. These facts have been verified\nby the AO in the remand proceedings and has submitted report in this regard

VERMA SERVICE STATION,FIROZABAD vs. ACIT, FIROZABAD

In the result, the appeal of the assessee is dismissed

ITA 212/AGR/2018[2009-10]Status: DisposedITAT Agra11 Sept 2019
2
Section 1442
Natural Justice2
AY 2009-10

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 68

1(SC). The expression "nature and source" in Section 68 has to be understood together as a requirement of identification of the source and the nature of the source, so that the genuineness or otherwise could be inferred. 5.6.2 The onus does not get discharged merely by such confirmatory letters as found in CIT Vs. United Commercial and Industrial

SANJANA GUPTA,JHANSI vs. ITO-WARD-2(3)(1) JHANSI, JHANSI

In the result, appeal of the assessee is allowed

ITA 433/AGR/2025[2014-2015]Status: DisposedITAT Agra21 Jan 2026AY 2014-2015

Bench: Shri M. Balaganeshsanjana Gupta, Vs. Ito, 130, Gudri Bazar, Jhansi Ward-2(3)(1), Jhansi (Appellant) (Respondent) Pan: Awbpg1536E Assessee By : Smt Prathna Jalan, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

For Appellant: Smt Prathna Jalan, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 254Section 50C(2)

254 (1). The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit." (Emphasis Supplied). 14. A plain reading of the aforesaid Section reveals that the Appellate Tribunal has power to pass such orders thereon as it thinks fit. 15. The use of the word

PUSHPA,MATHURA vs. ITO-1(2)(3), MATHURA

In the result,both appeals are allowed

ITA 332/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Pushpendra Singh. Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Dldps6755P (Appellant) (Respondent) Smt. Pushpa Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Bcopd0484L (Appellant) (Respondent)

Section 147Section 148

254 of the Act that the Tribunal has jurisdiction to examine a question of law which though not arose before (ASSESSMENT YEAR: 2009-10) lower authorities but arose before it from facts as found by lower authorities and having a bearing on tax liability of assessee. In the case of “Shri Abdul MajidVsCIT”, 153 Taxman

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

254/- being the excess shown in the 'income and expenditure' account. The authorities below have erroneously disallowed the benefit of exemption u/s 11 of the I.T. Act claimed by the appellant. The disallowance is again in utter disregard to the authoritative judicial pronouncements. The exemption u/s 11 of the I.T. Act, being in accordance with report in 10B, may kindly

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

254/- being the excess shown in the 'income and expenditure' account. The authorities below have erroneously disallowed the benefit of exemption u/s 11 of the I.T. Act claimed by the appellant. The disallowance is again in utter disregard to the authoritative judicial pronouncements. The exemption u/s 11 of the I.T. Act, being in accordance with report in 10B, may kindly

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

254/- being the excess shown in the 'income and expenditure' account. The authorities below have erroneously disallowed the benefit of exemption u/s 11 of the I.T. Act claimed by the appellant. The disallowance is again in utter disregard to the authoritative judicial pronouncements. The exemption u/s 11 of the I.T. Act, being in accordance with report in 10B, may kindly

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

254 of the Act the Tribunal has jurisdiction to examine a question of law which thought not arose before lower authorities but arose before it from facts as found by lower authorities and having a bearing on tax liability of assessee. 7. In the case of Shri Abdul MajidVs CIT(2006) 153 Taxman

MANISH MAHESHWARI,GWALIOR vs. JCIT RANGE-2, GWALIOR

In the result, appeal of the assessee is partly allowed

ITA 308/AGR/2015[2010-11]Status: DisposedITAT Agra26 Sept 2018AY 2010-11

Bench: Him Though Specific Request Was Made To Admit The Same. Ground No. 2 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed Theaddition Of Rs. 67,530/- Made By The Assessing Officer U/S 40A(3) Of The Income Tax Act. (Ii) Because The Ld. Cit(A) Has Legally Erred In Rejecting The Appellant'Sspecificsubmissionand The Unavoidable Circumstances Under Which The Payment Wasmade. Ground No. 3 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed An Addition Of Rs. 1,11,038/- Made By The Assessing Officer By Disallowing The Claim Of Interest Paid Holding The Same To Be Not Allowable U/S 57(Iii) Of The Income Tax Act.”

Section 133Section 40A(3)Section 57Section 68

section 68 of the Act.” 4. In appeal, the ld. CIT(A) has not admitted the additional evidence furnished by the appellant under Rule 46A of the Act and confirmed the addition as unexplained credit u/s 68 of the Act vide Para 7.3 as follows: “7.3 I have gone through the assessment order and written submission carefully

PREMWATI SUMAN,AGRA vs. ITO-1(3), AGRA

In the result both appeals are allowed

ITA 393/AGR/2018[2008-09]Status: DisposedITAT Agra22 Mar 2019AY 2008-09

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenasmt. Premwati Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnvps9819N (Appellant) (Respondent) Shri. Ranjeet Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnlps9622P (Appellant) (Respondent)

Section 144Section 147Section 148Section 151

254 of the Act the Tribunal has jurisdiction to examine a question of law which thought not arose before lower (ASSESSMENT YEAR: 2008-09) authorities but arose before it from facts as found by lower authorities and having a bearing on tax liability of assessee. 12. In the case of Shri Abdul MajidVsCIT(2006) 153 Taxman

SUBHASH CHAND SHARMA,AGRA vs. ITO-2(2), AGRA

In the result, the appeal is allowed

ITA 327/AGR/2017[2011-12]Status: DisposedITAT Agra31 May 2019AY 2011-12

Bench: Shri C.M. Garg & Shri Mittha Lal Meenaasst. Year : 2011-12

Section 133(6)Section 144

section 133(6) of theact. From the Bank statement, the AO found that total deposit of Rs.71,69,424/- were made in assessee PNB saving Bank account which include the cash deposit of Rs.56,70,900/- as reflected in AIR information as noted in the assessment order.According, the AO computed the income of assessee at Rs.33,57,509/- treating

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

68,05,337/- by applying the average GP rate 20.02% which is increased by 11.61% of the relevant year GP rate. The assessee's co. had G.P. rate of 2035% in the A.Y. 2010-11 and G.P. rate of 19.69% in A.Y. 2011-12. The same has fallen to 8.41% in the relevant assessment year i.e. 2012-13. The assessee