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11 results for “section 68”+ Section 80Cclear

Sorted by relevance

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Key Topics

Section 27112Section 271(1)(c)12Section 27412Section 143(3)10Section 14710Section 1446Section 46Penalty6Deduction5Addition to Income

MOHAMMAD MUZAMIL MUSHTAQ WANI,KULGAM vs. INCOME TAX OFFICER, INCOMETAX DEPARTMENT

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

ITA 364/ASR/2024[2016-17]Status: DisposedITAT Amritsar26 Aug 2025AY 2016-17

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 147Section 80C

Section 80C has offered Rs.2,46,470 as total income. In the said reply, the assessee also submitted that he did not exceed the taxable limit. 3.2. It was also explained by the assessee that the reason for high cash transaction was due to the business limited to small scale only with most of the customer from the middle

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 Amritsar
5
Section 80I4
Reopening of Assessment3
17 Jul 2023
AY 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

80C and Rs.12,50,358/-u/s. 80IB of the Income tax Act. The case was selected for scrutiny and during the assessment proceedings, the AO asked the assessee to produce books of account and other relevant details. The assessee submitted the books of account in a computerized I.T.A. No.475/Asr/2016 6 Assessment Year: 2013-14 sheet and furnished other details

SHRI ARUN NARULA,FEROZEPUR vs. ASSISTANT COMMISSIONER OFD INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 13/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

80C of the I.T. Act and addition of Rs. 34,30,000/- on account of unexplained credits u/s 68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide his order dated

SHRI ARUN NARULA ,FEROZEPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 14/ASR/2022[2014-15]Status: DisposedITAT Amritsar24 May 2023AY 2014-15

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

80C of the I.T. Act and addition of Rs. 34,30,000/- on account of unexplained credits u/s 68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide his order dated

SHRI ARUN NARULA,FROZEPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 12/ASR/2022[2012-13]Status: DisposedITAT Amritsar24 May 2023AY 2012-13

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

80C of the I.T. Act and addition of Rs. 34,30,000/- on account of unexplained credits u/s 68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide his order dated

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 48/ASR/2021[2007-08]Status: DisposedITAT Amritsar20 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

section 4 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c), the mere defect in a notice that not striking of irrelevant matter would vitiate penalty proceedings. 6. The ld. DR placed reliance on the impugned orders. 7. Heard both the sides and perused the rival contention and material on record referred thereof. The Ld AR stated

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMIOSSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 53/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Jul 2021AY 2012-13

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

section 4 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c), the mere defect in a notice that not striking of irrelevant matter would vitiate penalty proceedings. 6. The ld. DR placed reliance on the impugned orders. 7. Heard both the sides and perused the rival contention and material on record referred thereof. The Ld AR stated

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 49/ASR/2021[2008-09]Status: DisposedITAT Amritsar20 Jul 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

section 4 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c), the mere defect in a notice that not striking of irrelevant matter would vitiate penalty proceedings. 6. The ld. DR placed reliance on the impugned orders. 7. Heard both the sides and perused the rival contention and material on record referred thereof. The Ld AR stated

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 50/ASR/2021[2009-10]Status: DisposedITAT Amritsar20 Jul 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

section 4 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c), the mere defect in a notice that not striking of irrelevant matter would vitiate penalty proceedings. 6. The ld. DR placed reliance on the impugned orders. 7. Heard both the sides and perused the rival contention and material on record referred thereof. The Ld AR stated

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 51/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

section 4 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c), the mere defect in a notice that not striking of irrelevant matter would vitiate penalty proceedings. 6. The ld. DR placed reliance on the impugned orders. 7. Heard both the sides and perused the rival contention and material on record referred thereof. The Ld AR stated

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 52/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

section 4 I.T.A. Nos. 48 to 53/Asr/2021 271(1)(c), the mere defect in a notice that not striking of irrelevant matter would vitiate penalty proceedings. 6. The ld. DR placed reliance on the impugned orders. 7. Heard both the sides and perused the rival contention and material on record referred thereof. The Ld AR stated