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168 results for “disallowance”+ Section 139clear

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Key Topics

Section 139(1)85 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

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

Showing 1–20 of 168 · Page 1 of 9

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39

Section 36(1)(va)37

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

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 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

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

VARIETY ENTERPRISES,JALANDHAR vs. DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

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

ITA 149/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

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

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

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

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

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 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

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. 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. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely: — (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely: — (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely: — (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

ITA 443/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22

For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr. DR

Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)

139(1)\nis directory in nature and as such the benefit of lower\ntax rate cannot be denied.\n4.\nThat the order passed u/s 250(6) of the Income Tax\nAct, is bad in law as since the adoption of lower tax\nrate as per section 115BAC cannot be brought under\nthe ambit of adjustment u/s 143(1) which covers