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7 results for “section 68”+ Section 197clear

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Key Topics

Section 119Section 2(15)9Addition to Income7Section 143(3)5Section 123Section 260A3Exemption3Section 153A2Survey u/s 133A2Bogus Purchases

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

ITA 100/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-2013

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri RajeevFor Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

68 taxmann.com 288(Amr-trib.) b) CIT v. Balaji Wire Private Limited, reported in (2007) 304 ITR 393(Del. HC) The assessee submitted before ld. CIT(A) that the AO has sufficient time to verify the bills and the affidavit submitted , but the same remained uncontroverted and the AO out-rightly rejected the same. It was submitted that no Show

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

ITA 138/ALLD/2017[2012-13]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-13

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

2
Disallowance2
For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri Rajeev
For Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

68 taxmann.com 288(Amr-trib.) b) CIT v. Balaji Wire Private Limited, reported in (2007) 304 ITR 393(Del. HC) The assessee submitted before ld. CIT(A) that the AO has sufficient time to verify the bills and the affidavit submitted , but the same remained uncontroverted and the AO out-rightly rejected the same. It was submitted that no Show

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court