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2 results for “section 68”+ Section 201(1)clear

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Key Topics

Section 153A2Addition to Income2

ACIT,ALLAHABAD vs. M/S SUNSINE INFRASTATE PVT TTD, ALLAHABAD

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

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

Section 68 of the 1961 Act, vide assessment order dated 29.03.2016 passed by AO u/s 153A r.w.s. 144 of the 1961 Act. 4. Aggrieved by the assessment order dated 29.03.2016 passed by AO u/s 153A r.w.s. 144 of the 1961 Act, the assessee filed first appeal with ld. CIT(A). The assessee submitted before ld. CIT(A) that

MADHU DUBEY,ALLAHABAD vs. DC/AC-1(1),ALLAHABAD, MG MARG ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 58/ALLD/2025[2014-15]Status: DisposedITAT Allahabad30 Sept 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Naman Agrawal, C.AFor Respondent: Shri A. K. Singh, Sr. DR

section 68 of the Income Tax Act 1961 which are reproduced here as under: - where any sum Is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanations about the nature and source or the explanation offered by him is not. in the opinion of the [Assessing) Satisfactory