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221 results for “disallowance”+ Section 139clear

Sorted by relevance

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Key Topics

Section 139(1)86 Addition to Income70 Section 143(1)69 Section 153A62 Section 14857 Disallowance57 Section 43B48 Section 143(3)46 Deduction46 Section 36

SHRI PARAMJIT SINGH SANDHU PROP. M/S MANIKARAN BUILDERS,AMRITSAR vs. DY.CPC/ DY COMMISSIONER OF INCOME TAXCIRCLE-1, AMRITSAR

In the result, all the appeals of the assessees is allowed in the terms indicated as above

ITA 114/ASR/2021[2019-20]Status: DisposedITAT Amritsar15 Feb 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, (Adv.)For Respondent: Sh. Trilochan Singh P.S. Khalsa, D.R

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

RAGHU EXPORTS ( INDIA ) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSONER OF INCME TAX CIRCLE-1, JALANDHAR

Showing 1–20 of 221 · Page 1 of 12

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39

Section 36(1)(va)37

In the result, both the appeals of the assessees are allowed

ITA 125/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

RAGHU EXPORTS ( INDIA) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 124/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

MEDALLAY EXPORTS,JALANDHAR vs. ASSSTANT COMMISSIONER OF NCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 95/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

RAGA MOTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 126/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri J.S. Bhasin,AdvocateFor Respondent: Shri S.M. Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SHRIMATI SNEH LATA, DARBAR FEED MILLS,JALANDHAR vs. INCOME TAX OFFICER WARD-3(2), JALANDHAR

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

ITA 19/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36(1)(va)Section 43B

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S SPEEDWAYS RUBBER COMPANY ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 15/ASR/2022[2019-20]Status: DisposedITAT Amritsar01 Feb 2022AY 2019-20

For Appellant: Shri Praveen Chaudhary , AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SHRI AMARJEET AGGARWAL & COMPANY,BATHINDA vs. INCOME TAX OFFICER WARD -1 (1), BATHINDA

In the result, both the appeals of the assessees are allowed

ITA 5/ASR/2022[2018-19]Status: DisposedITAT Amritsar01 Feb 2022AY 2018-19

For Appellant: Shri Praveen Chaudhary , AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SHRI ASHOK KUMAR,AMRITSAR vs. INCOME TAX OFFICER WARD - 5 (1), AMRITSAR

In the result, both the appeals of the assessees are allowed

ITA 18/ASR/2022[2019-20]Status: DisposedITAT Amritsar01 Feb 2022AY 2019-20

For Appellant: Shri Praveen Chaudhary , AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

KOCHAR INFOTECH LIMITERD,AMRITSAR vs. DEPUTY CXOMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

ITA 16/ASR/2022[2019-20]Status: DisposedITAT Amritsar01 Feb 2022AY 2019-20

For Appellant: Shri Praveen Chaudhary , AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

KOCHAR SUNG UP ACRYLIC LIMITED,AMRITSAR vs. DEPUTY COMMIOSSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

ITA 19/ASR/2022[2018-19]Status: DisposedITAT Amritsar01 Feb 2022AY 2018-19

For Appellant: Shri Praveen Chaudhary , AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SHRI SATISH KUMAR,JALANDHAR vs. INCOME TAX FFICER WARD- 3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 139/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20

For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

PUNJ MOTORS PRIVATE LIMITED,JALANDHAR vs. CPC/INCOME TAX OFFICER WARD-3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 129/ASR/2021[2018-19]Status: HeardITAT Amritsar18 Jan 2022AY 2018-19

For Appellant: Shri Ashwani Kalia, CA

Section 143(1)Section 36(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

PUNJ MOTORS PRIVATE LIMITED,JALANDHAR vs. CPC/INCOME TAX OFFICER WARD-3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 130/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20

For Appellant: Shri Ashwani Kalia, CA

Section 143(1)Section 36(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S DIAMOND RED TANNERIES,KAPURTHALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 147/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19

For Appellant: Shri Ashwani Kalia, CA

Section 143(1)Section 36(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S CEELA SPORTS ,JALANDHAR vs. DEPUTY/ ASSISTANT COMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 140/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20

For Appellant: Shri Ashwani Kalia, CA

Section 143(1)Section 36(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S AMAR COACH BUILDERS ,JALANDHAR vs. ASSISTANT CMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 138/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20

For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

TALBRO INTERNATIONAL,JALANDHAR vs. INCOME TAX OFFICER WARD - 4 ( 1 ), JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 141/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19

For Appellant: Shri Ashwani Kalia, CA

Section 143(1)Section 36(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S. S S FORGINGS,JALANDHAR vs. INCOME TAX OFFICER WARD -2 (4), JALANDHAR

In the result, both the appeals of the assessees are allowed

ITA 148/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20

For Appellant: Shri Ashwani Kalia, CA

Section 143(1)Section 36(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S SHREE GANESH KNITTERS,AMRITSAR vs. ASSESSING OFFICER WARD -5 ( 5 ), AMRITSAR

In the result, both the appeals of the assessees are allowed

ITA 101/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20

For Appellant: Shri Ashwani Kalia, CA

Section 143(1)Section 36(1)Section 36(1)(va)

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said