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5 results for “section 68”+ Section 801clear

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Mumbai470 Delhi460 Karnataka285 Kolkata217 Ahmedabad121 Jaipur117 Hyderabad98 Bangalore68 Pune44 Calcutta38 Chandigarh36 Chennai32 Visakhapatnam29 Lucknow28 Indore26 Guwahati24 Allahabad23 Nagpur23 Surat21 Cuttack15 Rajkot13 Ranchi12 Telangana8 Agra7 Cochin7 Dehradun6 Amritsar5 Jodhpur5 SC4 Jabalpur4 Orissa2 Patna2 Raipur2 Uttarakhand1 Panaji1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 115B12 Section 143(3)9 Section 687 Section 69A4 Addition to Income4 Section 40A(3)3 Section 2632

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR

Section 115BSection 12ASection 133(6)Section 143(3)Section 68

801 (SC), a decision by the larger bench of the Apex Court, rendered in the context of section 68

SHRI NASIR AHMED RANGSHU,ANANTNAG vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, SRINAGAR

In the result, the appeal of the assessee is dismissed

ITA 73/ASR/2023[2020-21]Status: DisposedITAT Amritsar07 Jun 2023AY 2020-21

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

Section 115BSection 132ASection 139(1)Section 143(3)Section 69A

801 (SC), that "the apparent must be considered the real until it is shown that there are reasons to believe that the apparent is not the real and that the taxing authorities are entitled to look into the surrounding circumstances to find out the reality and the matter has to be considered by applying the test of human probabilities. Hence

THE ASSISATANT COMMISSIOENR OF INCOME-TAX,, HOSHIARPUR vs. SH. MANINDER SINGH CHEEMA, HOSHIARPUR

In the result, the Revenue’s appeal is partly allowed

ITA 719/ASR/2013[2007-08]Status: DisposedITAT Amritsar31 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 719/Asr/2013 Assessment Year: 2007-08

For Appellant: Sh. Rajeev K. Gubgotra (D.R.)For Respondent: Sh. Surinder Mahajan, (C.A.)

Section 131Section 143(3)Section 68Section 69

section 68 cannot be invoked. The explanation of the same as representing earnest money, it needs to be appreciated, is an explanation toward the ‘nature’ of the credit, which, along with ‘source’, is to be satisfactorily explained, i.e., established on the parameters of identity and creditworthiness (of the creditor) and the genuineness (of the transaction), as is well settled

SH. YASH PAUL KHANNA PROP.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

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

ITA 211/ASR/2007[2001-02]Status: DisposedITAT Amritsar07 Oct 2025AY 2001-02

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Y. K. Sud, C.A

Section 143(3)Section 234Section 250(6)Section 263

section quoted by the AO is 143(3) dated 03.02.2006, we find from records that in this case the original assessment was framed on 23.02.2024, u/s 143(3) on a total income of Rs.1,35,690/- (as against return income of Rs.1,06,150/- ), which has been subsequently set aside by the ld. CIT, Jalandhar-II, by invoking

SH. BASANT KUMAR,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result, the assessee’s appeal is partly allowed

ITA 514/ASR/2017[2014-15]Status: DisposedITAT Amritsar25 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 514/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 28Section 40A(3)

section 37(1) (for any revenue expenditure generally), etc. The matter stands dealt with and explained at considerable length by the Tribunal per its special bench decision in ITO v. Kenaram Saha and Subhash Saha [2009] 116 ITD 1 (Kol)(SB); and more recently in Gurdas Garg v. Asst. CIT (in ITA No. 456/Asr/2013, dated 28/2/2014) (also referred