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25 results for “disallowance”+ Section 200clear

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Key Topics

Section 12A49Section 143(3)40Addition to Income24Section 1020Section 1120Section 25015Section 80P(4)15Section 14814Section 4013Exemption

SH. ANUP KUMAR JAITLY,JALANDHAR vs. INCOME TAX OFFICER WARD -3(1), JALANDHAR

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

ITA 112/ASR/2019[2012-13]Status: DisposedITAT Amritsar22 Sept 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Sh. Ghansham Sharma, Sr. DR
Section 133Section 143(3)Section 3Section 40A(3)

200 have been made in contravention to the provisions of section 40A(3) of the IT Act, which put a bar on purchases made in cash exceeding Rs. 20,000. 4.4. For the sake of clarity the provisions of section 40A(3) of the IT Act are reproduced as under: ' **(3) Where the assessee incurs any expenditure in respect

Showing 1–20 of 25 · Page 1 of 2

12
Disallowance10
Deduction7

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

200/-, v) addition on account 40A(3) amount to Rs 16,30,510/- vi) addition on account unexplained credit amount of Rs 33 lakh, vii) addition of unexplained investment amount to Rs. 11,37,300/- and Rs. 5,56,800/- out of depreciation allowance and viii) disallowance U/s 40A(3) amount to Rs. 8,38,000/-.Being aggrieved the assessee

THE DHAMAI COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER , HOSHIARPUR

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 273/ASR/2023[2017-18]Status: DisposedITAT Amritsar09 Nov 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.273/Asr/2023 Assessment Year: 2017-18

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

disallowed the deduction for violation of Section 80P(2)(d) of the Act. In relation to restriction u/s 80P(4) of the Act. The interest was added back with the total income as income amount of Rs.21,05,192/- as income from other sources. The Revenue authorities had relied on the order of Hon’ble Supreme Court in the case

THE DHAMAI COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. INCOME TAX OFFICER WARD, HOSHIARPUR

In the result, appeal of the assessee ITA No

ITA 238/ASR/2023[2020-21]Status: DisposedITAT Amritsar13 Sept 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.238/Asr/2023 Assessment Year: 2020-21

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

disallowed the deduction for violation of Section 80P(2)(d) of the the Act. In relation to restriction u/s 80P(4) of the Act. The interest was added back with the total income as income amount of Rs.21,05,192/- as income from other sources. The Revenue authorities had relied on the order of Hon’ble Supreme Court

THE KOT RAM DASS COOP. THIRFT & CREDIT SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (4), JALANDHAR

In the result, appeal of the assessee ITA No

ITA 86/ASR/2021[2017-18]Status: DisposedITAT Amritsar13 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.86/Asr/2021 Assessment Year: 2017-18

Section 142(1)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

disallowed the deduction for violation of Section 80P(2)(d) of the the Act. In relation to restriction u/s 80P(4) of the Act. The interest was added back with the total income as income amount of Rs.21,05,192/- as income from other sources. The Revenue authorities had relied I.T.A. No.86/Asr/2021 3 Assessment Year: 2017-18 on the order

SH. NITIN MAHAJAN,AMRITSAR. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, AMRITSAR.

In the result, the appeal filed by the assessee is allowed

ITA 148/ASR/2017[2012-13]Status: DisposedITAT Amritsar20 Dec 2022AY 2012-13

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

Section 143(3)Section 145(3)

200/-. 5. That the learned Commissioner of Income Tax (Appeal)-l, Amritsar has grossly erred in confirming the disallowance of Rs. 1,23,504/- made by Assessing officer @20% of Car /Scooter/Depreciation Expenses on account of personal use of the assessee. 6. That the learned Commissioner of Income Tax (Appeal)-l, Amritsar has grossly erred in confirming the disallowance

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

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

ITA 609/ASR/2019[2011-12]Status: DisposedITAT Amritsar24 Feb 2023AY 2011-12

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

disallowing of interest Rs. 60,000/- without appreciating that section 40(a)(ia) does not apply on the income of school, as the income of school does not assessee under sections 28 to 44 of the Act. That the appellant craves leave to add, to, amend, modify, rescind, supplement or alter any of the grounds I.T.A. No.173/Asr/2017 & I.T.A. No.608

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

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

ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

disallowing of interest Rs. 60,000/- without appreciating that section 40(a)(ia) does not apply on the income of school, as the income of school does not assessee under sections 28 to 44 of the Act. That the appellant craves leave to add, to, amend, modify, rescind, supplement or alter any of the grounds I.T.A. No.173/Asr/2017 & I.T.A. No.608

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

ITA 608/ASR/2019[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

disallowing of interest Rs. 60,000/- without appreciating that section 40(a)(ia) does not apply on the income of school, as the income of school does not assessee under sections 28 to 44 of the Act. That the appellant craves leave to add, to, amend, modify, rescind, supplement or alter any of the grounds I.T.A. No.173/Asr/2017 & I.T.A. No.608

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

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

ITA 610/ASR/2019[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

disallowing of interest Rs. 60,000/- without appreciating that section 40(a)(ia) does not apply on the income of school, as the income of school does not assessee under sections 28 to 44 of the Act. That the appellant craves leave to add, to, amend, modify, rescind, supplement or alter any of the grounds I.T.A. No.173/Asr/2017 & I.T.A. No.608

SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA

In the result, the appeal is partly allowed

ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80

disallowance of deduction of Rs. 3,97,500 claimed under section 80G of the Act, being 50% of the eligible amount of donations made during the relevant previous year. 10. That the AO erred in confirming the deemed income of Rs 12,50,000 under section 41(1). That the addition is made solely based on information available

KAMAL RAHIL,JALANDHAR vs. THE INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 168/ASR/2017[2009-10]Status: DisposedITAT Amritsar28 Feb 2022AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 131

200/- deposited in Standard Chartered Bank and ICICI Bank respectively. The assessee vide his reply dated 27.10.2011 explained with supporting documents that he is an agent and during the period under reference, he was providing services for getting students admission in foreign institutions for which lum sum payments in cash were received from them which was recorded in the books

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 195/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 143(3)Section 145(3)Section 250oSection 68

200/-. As per assessee the amount deposited in bank on account out of his turnover which was declared in the P & L a/c during filing of the return. So, the same amount will be doubled tax. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) passed an order in ex parte and upheld the decision

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 304/ASR/2017[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

Section 11Section 12ASection 143(3)Section 148Section 250

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

Section 11Section 12ASection 143(3)Section 148Section 250

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

SHRI SHAM SUNDER AGGARWAL,KAPURTHALA vs. INCOME TAX OFFICER WARD - 2 , KAPURTHALA

In the result, the appeal of the assessee bearing ITA No

ITA 537/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Dec 2022AY 2010-11

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

Section 133(6)Section 143(3)Section 148Section 250

section 133(6) of the I.T. Act, 1961 calling names and addresses of the firms from whom bogus purchases were made by the assessee. In response to this letter the Excise Department vide their No. 2125 dated11.12.2017 furnished list of 43 firms from which the assessee firm purchased husk amounting to Rs.3,70,99,200/-. To verify these purchases letters

SUNITA JAIN ,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 125/ASR/2023[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

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

Section 142(1)Section 143Section 143(1)Section 143(2)Section 263

section 142(1) alongwith questionnaire were issued on 19.06.2019, 15.10.2019 and duly served upon the assessee calling for various details and information. In response to the notices, the assessee filed reply from time to time and placed on record. 2. The case was selected for limited scrutiny on the following ground:- “Cash deposits during demonetization period” 3. During the course