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28 results for “disallowance”+ Section 108clear

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Key Topics

Section 153A42Addition to Income26Section 25023Section 69A23Undisclosed Income21Section 1548Section 12A7Section 2635Section 104Section 80I

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D

108 (BOM.) b) MALABAR INDUSTRIAL CO. LTD, VS. COMMISSIONER OF INCOME-TAX 243 ITR 83 (SUPREME COURT) 20. That the Ld. AR had further submitted that in paras 5 and 6 of the impugned Order, Ld. Principal Commissioner of Income Tax-1, Jalandhar has observed “that position of law stands substantially altered with the inception of explanation 2 in section

Showing 1–20 of 28 · Page 1 of 2

4
Exemption2
Deduction2

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 266/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAXQ, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 384/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 382/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 390/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DCIT CENTRAL CIRCLE 1, JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 339/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DCIT CENTRAL CIRCLE 1 JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 338/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 388/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 387/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

108 and 179 o 181 Asr / 2024, dated 18th October, 2024, covering Asst years 2011-12 to 2019- 20, and submitted that the assessee relies upon the order of the tribunal for the entire group of cases and has prayed for dismissing the revenue appeal . 5 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years