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365 results for “disallowance”+ Carry Forward of Lossesclear

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Key Topics

Addition to Income58 Section 143(3)56 Section 80I38 Section 26338 Disallowance38 Section 14A31 Section 153A25 Section 13223 Section 143(2)21

SHIVA SPECIALITY YARNS LTD.,LUDHIANA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-I, LUDHIANA

Appeal of the assessee is allowed for

ITA 1049/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh22 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Vikram Singh Yadav

For Appellant: Shri Navneet Sehgal, CA and Ms. Naina Gaba Sehgal, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 139(1)Section 139(3)Section 143(2)Section 270ASection 80

carry forward for further years. Accordingly, he disallowed this loss. Apart from this A.Y.2018-19 3 loss, he disallowed an expenditure

Showing 1–20 of 365 · Page 1 of 19

...

DCIT, CHANDIGARH vs. M/S THE TRIBUNE TRUST, CHANDIGARH

In the result, the appeal of the Revenue is allowed

ITA 440/CHANDI/2014[2008-09]Status: DisposedITAT Chandigarh23 Mar 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms.Annapurna Guptathe D.C.I.T., Vs. M/S The Tribune Trust, Circle 4(1), Sector 29-C, Chandigarh. Chandigarh. Pan: Aaatt2141D (Appellant) (Respondent)

For Appellant: Shri Manu Malik, CIT DRFor Respondent: Shri Tej Mohan Singh, Adv

Section 10

loss claimed to be carried forward by the assessee on account of the same is therefore also disallowed. The decision

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2, LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

disallowing the current year business loss without pointing out any defect and further has erred in not allowing carried forward

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

disallowing the current year business loss without pointing out any defect and further has erred in not allowing carried forward

KHANNA INFRABUILD PRIVATE LIMITED 2000-1A, SUKHDEV NAGAR FEROZEPUR ROAD, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

disallowing the current year business loss without pointing out any defect and further has erred in not allowing carried forward

M/S EMM BEE FINCAP PRIVATE LIMITED,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

In the result, the appeal of the assessee stands

ITA 1307/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh10 Sept 2024AY 2007-08

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 132Section 132(1)Section 153A

forward of losses which is arbitrary and unjustified.” 6. The issue is disallowance of claim of Long Term Capital Loss on sale of unquoted shares and not allowing carry

M/S EMM BEE FINCAP PRIVATE LIMITED,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

In the result, the appeal of the assessee stands

ITA 1308/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh10 Sept 2024AY 2008-09

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 132Section 132(1)Section 153A

forward of losses which is arbitrary and unjustified.” 6. The issue is disallowance of claim of Long Term Capital Loss on sale of unquoted shares and not allowing carry

M/S EMM BEE FINCAP PRIVATE LIMITED,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

In the result, the appeal of the assessee stands

ITA 1309/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh10 Sept 2024AY 2009-10

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 132Section 132(1)Section 153A

forward of losses which is arbitrary and unjustified.” 6. The issue is disallowance of claim of Long Term Capital Loss on sale of unquoted shares and not allowing carry

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA POWER GENERATION CORPORATION, PANCHKULA

In the result, appeals of the Department are dismissed

ITA 741/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh13 Nov 2019AY 2009-10

For Appellant: Shri Harish Nayyar, AdvocateFor Respondent: Shri Krishan Kumar, CIT

forward to make transit insurance, refer our submissions at para I . 0 above. 3. Whether any FIR was lodged in The coal is transported in open wagons respect of loss. and on account of exposure of coal to environment of open wagons, coal is received less. Evaporation of surface moisture and windage losses takes place as transportation process takes

DCIT CIRCLE, PANCHKULA vs. HARYANA POWER GENERATION CORP. LTD., PANCHKULA

In the result, appeals of the Department are dismissed

ITA 452/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh13 Nov 2019AY 2012-13

For Appellant: Shri Harish Nayyar, AdvocateFor Respondent: Shri Krishan Kumar, CIT

forward to make transit insurance, refer our submissions at para I . 0 above. 3. Whether any FIR was lodged in The coal is transported in open wagons respect of loss. and on account of exposure of coal to environment of open wagons, coal is received less. Evaporation of surface moisture and windage losses takes place as transportation process takes

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA POWER GENERATION CORPORATION, PANCHKULA

In the result, appeals of the Department are dismissed

ITA 743/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh13 Nov 2019AY 2011-12

For Appellant: Shri Harish Nayyar, AdvocateFor Respondent: Shri Krishan Kumar, CIT

forward to make transit insurance, refer our submissions at para I . 0 above. 3. Whether any FIR was lodged in The coal is transported in open wagons respect of loss. and on account of exposure of coal to environment of open wagons, coal is received less. Evaporation of surface moisture and windage losses takes place as transportation process takes

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA POWER GENERATION CORPORATION, PANCHKULA

In the result, appeals of the Department are dismissed

ITA 1476/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh13 Nov 2019AY 2013-14

For Appellant: Shri Harish Nayyar, AdvocateFor Respondent: Shri Krishan Kumar, CIT

forward to make transit insurance, refer our submissions at para I . 0 above. 3. Whether any FIR was lodged in The coal is transported in open wagons respect of loss. and on account of exposure of coal to environment of open wagons, coal is received less. Evaporation of surface moisture and windage losses takes place as transportation process takes

DCIT CIRCLE, PANCHKULA vs. HARYANA POWER GENERATION CORP. LTD., PANCHKULA

In the result, appeals of the Department are dismissed

ITA 431/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh13 Nov 2019AY 2015-16

For Appellant: Shri Harish Nayyar, AdvocateFor Respondent: Shri Krishan Kumar, CIT

forward to make transit insurance, refer our submissions at para I . 0 above. 3. Whether any FIR was lodged in The coal is transported in open wagons respect of loss. and on account of exposure of coal to environment of open wagons, coal is received less. Evaporation of surface moisture and windage losses takes place as transportation process takes

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA POWER GENERATION CORPORATION, PANCHKULA

In the result, appeals of the Department are dismissed

ITA 1477/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh13 Nov 2019AY 2014-15

For Appellant: Shri Harish Nayyar, AdvocateFor Respondent: Shri Krishan Kumar, CIT

forward to make transit insurance, refer our submissions at para I . 0 above. 3. Whether any FIR was lodged in The coal is transported in open wagons respect of loss. and on account of exposure of coal to environment of open wagons, coal is received less. Evaporation of surface moisture and windage losses takes place as transportation process takes

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA POWER GENERATION CORPORATION, PANCHKULA

In the result, appeals of the Department are dismissed

ITA 742/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh13 Nov 2019AY 2010-11

For Appellant: Shri Harish Nayyar, AdvocateFor Respondent: Shri Krishan Kumar, CIT

forward to make transit insurance, refer our submissions at para I . 0 above. 3. Whether any FIR was lodged in The coal is transported in open wagons respect of loss. and on account of exposure of coal to environment of open wagons, coal is received less. Evaporation of surface moisture and windage losses takes place as transportation process takes

ALFA RADIOLOGICAL CENTRE PRIVATE LIMITED,PATIALA vs. DCIT,CIRCLE, PATIALA

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

ITA 644/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh12 Jul 2024AY 2020-21

Bench: JUSTICE (RETD) C.V. BHADANG (President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, CA &For Respondent: Smt. Amanpreet Kaur, Sr.DR

Section 143(1)Section 154Section 250Section 72

carried forward to the subsequent year in the return filed by the assessee within the prescribed due date. It was submitted that ITA 644/CHD/2024 A.Y.2020-21 3 the CPC disallowed the adjustment of brought forward loss

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153D

carried out u/s 153A of the Income Tax Act in\nthe absence of any incriminating material found during the search action. He has further\nrelied upon various case laws to contend that the report of the DVO cannot be construed\nas an incriminating material found during the course of search action and further that\naddition cannot be made on account

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15

Section 127Section 132Section 153ASection 153D

carried\nout in three separate previous years relevant to different assessment years. The\nAssessing Officer had, therefore, divided the undisclosed investment in the cost\nof construction in these three years. Even if this be so, we fail to see how the total\nof these three years of expenditure could exceed Rs.1.22 lakhs which was the\ndifference between

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Section 132Section 153A

carried out u/s 153A of the Income Tax Act in\nthe absence of any incriminating material found during the search action. He has further\nrelied upon various case laws to contend that the report of the DVO cannot be construed\nas an incriminating material found during the course of search action and further that\naddition cannot be made on account

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17

Section 127Section 153D

carried out u/s 153A of the Income Tax Act in\nthe absence of any incriminating material found during the search action. He has further\nrelied upon various case laws to contend that the report of the DVO cannot be construed\nas an incriminating material found during the course of search action and further that\naddition cannot be made on account