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4 results for “disallowance”+ Section 264clear

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Key Topics

Section 2647Section 36(1)(va)6Section 143(3)4Section 1484Addition to Income4Section 1473Disallowance3Condonation of Delay3Section 143(1)2Section 139(1)

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 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. Since the facts of the present cases are identical to the facts involved in the aforesaid referred to cases, therefore respectfully following the earlier orders as referred to herein above of the different Benches of the ITAT, the impugned

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

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

2
Limitation/Time-bar2
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 36(1)(va) of the Act in view of the binding decisions of the Hon’ble Rajasthan High Court. “ 11. Since the facts of the present cases are identical to the facts involved in the aforesaid referred to cases, therefore respectfully following the earlier orders as referred to herein above of the different Benches of the ITAT, the impugned

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

ITA 150/ASR/2020[2005-06]Status: DisposedITAT Amritsar13 Jun 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

For Appellant: None
Section 147Section 148Section 152Section 40A(3)

264, to claim that the proceedings under section 147 should be dropped on his showing that he had been assessed on an amount or to a sum not lower than what he would be rightly liable for even if the income alleged to have escaped assessment had been taken into account, or the assessment or computation had been properly made

M/S CONSTRUCATIONENGINEERS,SRINAGAR vs. ASSISTAN COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

In the result, the appeal bearing ITA No

ITA 141/ASR/2020[1998-99]Status: DisposedITAT Amritsar30 Aug 2023AY 1998-99

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.141/Asr/2020 Assessment Year: 1998-99 M/S Construction Engineers I.E. Vs. Asstt. Commissioner Of Baghatbarzulla Income Tax Circle-3, [Pan: Aabfc7715P] Srinagar. (Respondent) (Appellant)

Section 143(3)Section 250Section 264

disallowance of depreciation. The said addition therefore deserves to be deleted. 4. The Ld. CIT(appeals erred in upholding addition made on account of difference in depreciation. The said addition therefore, deserve to be deleted.” I.T.A. No.141/Asr/2020 3 Assessment Year: 1998-99 4. Brief fact of the case is that the assessment was completed U/s 143(3)/264