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14 results for “TDS”+ Block Assessmentclear

Sorted by relevance

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Key Topics

Section 26318Section 253(3)15Section 153A12Section 143(3)11Section 1329Addition to Income9Undisclosed Income9Section 145(3)4Disallowance4Section 154

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

TDS Rs.1,19,950/- e) Disallowance of Proportionate Expenses Rs.1,55,700/- ----------------- Total Rs. 6,26,650/- 5 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone Crushers Private Limited) v. Deputy Commissioner of Income Tax, Central Circle, Allahabad ------------------- Hence, an addition of Rs. 6,26,650/- was made by the AO to the income

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

3
Condonation of Delay3
Rectification u/s 1543

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS, its Markup Commission etc., therefore, to arrive receivable amount from Ratna, the above mentioned deduction entries have also to be considered. The submission of the assessee on the account was examined. The assessee failed to explain the difference of Rs.1,10,43,576/- as raised at point no.1 of the notice u/s 263. Vide order sheet entry dated 9/10th

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS, its Markup Commission etc., therefore, to arrive receivable amount from Ratna, the above mentioned deduction entries have also to be considered. The submission of the assessee on the account was examined. The assessee failed to explain the difference of Rs.1,10,43,576/- as raised at point no.1 of the notice u/s 263. Vide order sheet entry dated 9/10th

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 152/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

block period in absence of any valid action U/s 132 of the Income Tax Act and also mandatory requirement were not complied for framing a valid and legal assessment. 4. That in any view of the matter the appellant is maintaining regular book of accounts duly supported by the Stock register, bills- 11 ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 633/ALLD/2014[2010-11]Status: DisposedITAT Allahabad13 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

block period in absence of any valid action U/s 132 of the Income Tax Act and also mandatory requirement were not complied for framing a valid and legal assessment. 4. That in any view of the matter the appellant is maintaining regular book of accounts duly supported by the Stock register, bills- 11 ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 632/ALLD/2014[2007-08]Status: DisposedITAT Allahabad13 Jan 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

block period in absence of any valid action U/s 132 of the Income Tax Act and also mandatory requirement were not complied for framing a valid and legal assessment. 4. That in any view of the matter the appellant is maintaining regular book of accounts duly supported by the Stock register, bills- 11 ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 179/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

block period in absence of any valid action U/s 132 of the Income Tax Act and also mandatory requirement were not complied for framing a valid and legal assessment. 4. That in any view of the matter the appellant is maintaining regular book of accounts duly supported by the Stock register, bills- 11 ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

assessment framed by AO, carried the matter further before ld. CIT(A) by filing first appeal, and the assessee submitted before ld. CIT(A) on the first issue of disallowance of depreciation , as under.:- “The A.O has wrongly computed the amount disallowed being 30% of total depreciation claimed u/s 32 amounting to Rs.12148152/- as Rs.36444445/- instead of Rs.3644445/-. As mentioned

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

assessment framed by AO, carried the matter further before ld. CIT(A) by filing first appeal, and the assessee submitted before ld. CIT(A) on the first issue of disallowance of depreciation , as under.:- “The A.O has wrongly computed the amount disallowed being 30% of total depreciation claimed u/s 32 amounting to Rs.12148152/- as Rs.36444445/- instead of Rs.3644445/-. As mentioned

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

assessment framed by AO, carried the matter further before ld. CIT(A) by filing first appeal, and the assessee submitted before ld. CIT(A) on the first issue of disallowance of depreciation , as under.:- “The A.O has wrongly computed the amount disallowed being 30% of total depreciation claimed u/s 32 amounting to Rs.12148152/- as Rs.36444445/- instead of Rs.3644445/-. As mentioned