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2 results for “disallowance”+ Section 69Bclear

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Delhi166Mumbai126Jaipur105Bangalore65Chandigarh43Chennai41Kolkata29Hyderabad28Ahmedabad28Surat24Indore19Rajkot16Agra14Pune14Raipur7Visakhapatnam5Cochin4Cuttack4Amritsar2Allahabad2Karnataka2Jodhpur2Guwahati1Dehradun1Kerala1Lucknow1Ranchi1SC1Varanasi1Jabalpur1

Key Topics

Section 26310Section 143(3)5Section 145(3)3Section 683Addition to Income2

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

In the result, the appeal filed by assessee is allowed

ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 263(1)Section 69

69B,\nread with Section 115BBE, are not applicable in the instant case\n32\n17.\nPer Contra the Ld DR relied on the order of the Ld PCIT, and argued that he\nwas justified in setting aside the order due to the fact that the order passed u/s\n143(3) was erroneous and prejudicial to the interests of the Revenue

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

disallowance. ii. Paramount Impex v. AC IT, Circle-J, Ludhiana [2020] 117 taxmann.com 802 (Chandigarh Trib.) Section 145 of the Income-Tax Act, 1961 - Method of accounting - Rejection of Account (Non-maintenance of stock register) - Assessment year 2013-14 - Whether where assessee was dealing in a large number of small items and it was consistently following method of determining stock