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2 results for “house property”+ Section 47clear

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Key Topics

Section 143(3)2Addition to Income2

KAMLA DEVI,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

ITA 572/ALLD/2014[2010-11]Status: DisposedITAT Allahabad07 Mar 2023AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2010-11 V. Joint Commissioner Of Smt. Parvati Devi L/H Late Kamla Devi, Sahson, Allahabad, Income Tax, Central Circle, Allahabad U.P. Pan-Bfrpd6086G (Appellant) (Respondent) Assessee By: None (Application) Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 23.01.2023 Date Of Pronouncement: 07.03.2023 O R D E R

For Appellant: None (Application)For Respondent: Sh. Rabin Chaudhari, CIT DR
Section 132Section 143(3)Section 154Section 69

section 143(3) of the Income Tax Act for last so many years wherein the assessee has been declaring the income ranging from Rs. 18 to 28 lacs. Therefore, the availability of cash of Rs. 6,70,000/- was not abnormal or excess in view of the past income declared by the assessee. He has thus pleaded that the addition

M/S DEORA ELECTRIC WORKS,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

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

ITA 637/ALLD/2014[2010-11]Status: DisposedITAT Allahabad20 Mar 2025AY 2010-11

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2010-11 M/S Deora Electric Works V. The Jcit 58-A, Sardar Patel Marg Range – I Allahabad Allahabad Pan:Aadfd7479B (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 17 01 2025 Date Of Pronouncement: 20 03 2025 O R D E R

For Appellant: Shri Praveen Godbole, C.AFor Respondent: Shri A. K. Singh, Sr. D.R
Section 143(3)Section 145(3)Section 250

properties of the firm, they were used by the firm for business purposes and ITA No.637/ALLD/2014 Page 8 of 21 hence the expenditure had been claimed. Regarding payment of electricity and telephone on account of partners, Shri Pawan Kumar Deora and Shri Ashok Kumar Deora, it was submitted that a part of their house was used for office premises