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5 results for “disallowance”+ Section 23Aclear

Sorted by relevance

Delhi75 Kolkata40 Mumbai39 Chennai19 Telangana14 Chandigarh8 Hyderabad7 Jaipur6 Indore6 Jodhpur6 Ahmedabad5 Bangalore5 Pune4 Varanasi2 Panaji2 Surat2 Ranchi2 Visakhapatnam1 Agra1 Raipur1 Karnataka1 Nagpur1 SC1

Key Topics

Section 36(1)(va)15 Section 143(1)8 Disallowance5 Section 139(1)3 Section 23 Section 283 Section 143(1)(a)3 Deduction3 Section 682 Depreciation

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 312/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

section 139; (iv) disallowance of expenditure 23a[or increase in income] indicated in the audit report but not taken into

JAIPRAKASH CHOUDHARY,VADODARA vs. THE DCIT, CIRCLE-1(1)(1), VADODARA

2

Addition to Income2

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 310/AHD/2022[2020-21]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2020-21

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

section 139; (iv) disallowance of expenditure 23a[or increase in income] indicated in the audit report but not taken into

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 311/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

section 139; (iv) disallowance of expenditure 23a[or increase in income] indicated in the audit report but not taken into

THE DCIT, CIRCLE-8,, AHMEDABAD vs. STERLING ABRASIVES LTD,, AHMEDABAD

In the result, appeals filed by the department in ITA Nos

ITA 704/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad13 Nov 2017AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasadआयकर अपील सं आयकर अपील सं./ Ita Nos. 704 & 705/Ahd/2014 आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 & 2010-11 वष" Dy. Commissioner Of Income Sterling Abrasives Ltd. Tax, Vs 45/46, Gidc, Circle-8, Odhav Road, Ahmedabad Ahmedabad – 382 415 आयकर अपील सं आयकर अपील सं./ Ita No. 334/Ahd/2015 आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2011-12 वष" Sterling Abrasives Ltd. Dy. Commissioner Of Income 45/46, Gidc, Vs Tax, Odhav Road, Circle-8, Ahmedabad – 382 415 Ahmedabad अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ" थ"/ (Respondent) थ" Assessee By : Shri K. Madhusudan, Sr.D.R. Revenue By : Shri S. N. Soparkar, A.R. सुनवाई क" तारीख/Date Of Hearing : 27/10/2017 घोषणा क" तारीख /Date Of Pronouncement: 13/11/2017 आदेश/O R D E R आदेश आदेश आदेश Per Mahavir Prasad:- These Three Appeals, Two By The Revenue & One By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income-Tax (Appeals)-Xiv, Ahmedabad Dated 04/12/2013 (Revenue) & Cit(A)-10, Ahmedabad Dated 19/12/2014 For Assessment Year 2009-10, 2010-11 & 2011-12 Respectively. 2. The Revenue Has Taken Following Grounds In Its Appeal Vide Ita No.704/Ahd/2014 For Asst. Year 2009-10:

For Appellant: Shri K. Madhusudan, Sr.D.RFor Respondent: Shri S. N. Soparkar, A.R

Section 143(1)Section 68

section 145A of the Act. 8.2 In response to the same the assesses vide its letter dated 16.12.2011 has submitted as under: "Your goodself has asked as to whether the closing balance of Excise Duty Set off RG 23A amounting to Rs.64,048/-, Excise Duty Set off RG 23C -suspense amounting to Rs.64,048/-,Sales tax receivable amounting to Rs.32

STERLING ABRASIVES LTD,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-8,, AHMEDABAD

In the result, appeals filed by the department in ITA Nos

ITA 334/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad13 Nov 2017AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasadआयकर अपील सं आयकर अपील सं./ Ita Nos. 704 & 705/Ahd/2014 आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2009-10 & 2010-11 वष" Dy. Commissioner Of Income Sterling Abrasives Ltd. Tax, Vs 45/46, Gidc, Circle-8, Odhav Road, Ahmedabad Ahmedabad – 382 415 आयकर अपील सं आयकर अपील सं./ Ita No. 334/Ahd/2015 आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2011-12 वष" Sterling Abrasives Ltd. Dy. Commissioner Of Income 45/46, Gidc, Vs Tax, Odhav Road, Circle-8, Ahmedabad – 382 415 Ahmedabad अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ" थ"/ (Respondent) थ" Assessee By : Shri K. Madhusudan, Sr.D.R. Revenue By : Shri S. N. Soparkar, A.R. सुनवाई क" तारीख/Date Of Hearing : 27/10/2017 घोषणा क" तारीख /Date Of Pronouncement: 13/11/2017 आदेश/O R D E R आदेश आदेश आदेश Per Mahavir Prasad:- These Three Appeals, Two By The Revenue & One By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income-Tax (Appeals)-Xiv, Ahmedabad Dated 04/12/2013 (Revenue) & Cit(A)-10, Ahmedabad Dated 19/12/2014 For Assessment Year 2009-10, 2010-11 & 2011-12 Respectively. 2. The Revenue Has Taken Following Grounds In Its Appeal Vide Ita No.704/Ahd/2014 For Asst. Year 2009-10:

For Appellant: Shri K. Madhusudan, Sr.D.RFor Respondent: Shri S. N. Soparkar, A.R

Section 143(1)Section 68

section 145A of the Act. 8.2 In response to the same the assesses vide its letter dated 16.12.2011 has submitted as under: "Your goodself has asked as to whether the closing balance of Excise Duty Set off RG 23A amounting to Rs.64,048/-, Excise Duty Set off RG 23C -suspense amounting to Rs.64,048/-,Sales tax receivable amounting to Rs.32