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2 results for “section 68”+ Section 43Cclear

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Key Topics

Section 689Section 44A4Section 1442Addition to Income2

SHRI ABDUL MAJID KAW ,SRINAGAR vs. INCOME TAX OFFICER WARD- 3 (1), SRINAGAR

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

ITA 376/ASR/2019[2014-15]Status: HeardITAT Amritsar22 May 2023AY 2014-15

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

Section 144Section 250Section 44ASection 68

68. The appellant's submission on this account is, thus, considered misdirected. And in any case invocation of a wrong section is a curable defect. 6. Since the appellant has not been able to explain with evidence theclaimofexpenditure through credit card for the purposes of business, no relief canbeaccorded to him. However, considering the appellant's averment regarding payment

SH. SURINDER KUMAR MAHAJAN, GOVT. CONTRACTOR,,PATHANKOT vs. THE INCOME TAX OFFICER,, PATHANKOT

In the result, the appeal of the assesse is allowed

ITA 534/ASR/2015[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Ghansham Sharma, Sr. DR
Section 44Section 44ASection 68

68 of the Act cannot be invoked under the statute, in support he placed reliance on the following judgments: 1. Punjab & Haryana High Court in the case of Commissioner of Income Tax-II v. Surinder Pal Anand in ITA No. 156 of 2010, dated 29.06.2010, AY. 2005-06. 2. Income Tax Appellate Tribunal, “SMC” Bench, Cochin in the case