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15 results for “disallowance”+ Section 245Dclear

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Key Topics

Section 234D15Section 153A13Section 688Addition to Income8Section 250(6)7Section 271(1)(c)7Section 139(1)7Section 1326Section 69C6

ACIT, C-4(1), CHANDIGARH vs. M/S GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD., GURGAON

The appeal stands dismissed

ITA 1355/CHANDI/2018[1997-98]Status: DisposedITAT Chandigarh18 Aug 2025AY 1997-98

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1355/Chandi/2018 (िनधा"रण वष" / Assessment Year: 1997-98) Dcit-1(1)(1) M/S Hindustan Unilever Ltd. R.N.579A, 5Th Floor (Legal Successor Of M/S Glaxosmithkline बनाम/ Aaykar Bhawan Consumer Healthcare Ltd.) Vs. Mumbai – 400020 Unilever House, B.D. Swant Marg, Chakala Andheri (East), Mumbai – 400 099 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaach-1004-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rohit Jain (Advocate) & Ms. Somya Jain, Ca – Ld. Ars ""थ"कीओरसे/Respondent By : Shri Rohit Sharma (Cit) A/W Sh. Vivek Vardhan (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 27-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 1997-98 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-2, Chandigarh Dated 02-08-2018 In The Matter Of An Assessment Framed By Ld. Assessing Officer (Ao) U/S 143(3) R.W.S. 254 Of The Act On 31-03-2017. The Revenue Has Filed Revised Form No.36 On 10-09-2024 Which Is On Record. The Grounds Of Appeal Read As Under: -

For Appellant: Shri Rohit Jain (Advocate) and Ms. SomyaFor Respondent: Shri Rohit Sharma (CIT) a/w Sh. Vivek
Section 143(2)Section 143(3)Section 154
Natural Justice6
Disallowance2
Section 234D
Section 43B

disallowances made in the regular assessment. The order passed on 31-03-2017 was not an order of regular assessment as envisaged u/s 234D. Accordingly, the interest as charged by Ld. AO was deleted against which the revenue is in further appeal before us. Our findings and Adjudication 4. The short issue that falls for our consideration is to adjudicate

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 715/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

section 245D(4) for the A.Y. 2004-05 to 2011-12 in the case of M/s BPSL and gave the following decision relating to income surrendered by the Assessee in the individual capacity: “19.5 It may be mentioned that Shri Sanjay Singhal and Smt. Arti Singhal have in their individual hands made a declaration

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 709/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

section 245D(4) for the A.Y. 2004-05 to 2011-12 in the case of M/s BPSL and gave the following decision relating to income surrendered by the Assessee in the individual capacity: “19.5 It may be mentioned that Shri Sanjay Singhal and Smt. Arti Singhal have in their individual hands made a declaration

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 706/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

section 245D(4) for the A.Y. 2004-05 to 2011-12 in the case of M/s BPSL and gave the following decision relating to income surrendered by the Assessee in the individual capacity: “19.5 It may be mentioned that Shri Sanjay Singhal and Smt. Arti Singhal have in their individual hands made a declaration

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 712/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

section 245D(4) for the A.Y. 2004-05 to 2011-12 in the case of M/s BPSL and gave the following decision relating to income surrendered by the Assessee in the individual capacity: “19.5 It may be mentioned that Shri Sanjay Singhal and Smt. Arti Singhal have in their individual hands made a declaration

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 713/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

section 245D(4) for the A.Y. 2004-05 to 2011-12 in the case of M/s BPSL and gave the following decision relating to income surrendered by the Assessee in the individual capacity: “19.5 It may be mentioned that Shri Sanjay Singhal and Smt. Arti Singhal have in their individual hands made a declaration

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 707/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

section 245D(4) for the A.Y. 2004-05 to 2011-12 in the case of M/s BPSL and gave the following decision relating to income surrendered by the Assessee in the individual capacity: “19.5 It may be mentioned that Shri Sanjay Singhal and Smt. Arti Singhal have in their individual hands made a declaration

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 271(1)(c) of the Act also provides that if a person fails to offer an explanation or explanation offered is found to be false by the Income-tax Authority or he fails to substantiate such explanation, and that fails to prove the such explanation is bonafide, then the amount added or disallowed in computing the total income

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 271(1)(c) of the Act also provides that if a person fails to offer an explanation or explanation offered is found to be false by the Income-tax Authority or he fails to substantiate such explanation, and that fails to prove the such explanation is bonafide, then the amount added or disallowed in computing the total income

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 271(1)(c) of the Act also provides that if a person fails to offer an explanation or explanation offered is found to be false by the Income-tax Authority or he fails to substantiate such explanation, and that fails to prove the such explanation is bonafide, then the amount added or disallowed in computing the total income

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 271(1)(c) of the Act also provides that if a person fails to offer an explanation or explanation offered is found to be false by the Income-tax Authority or he fails to substantiate such explanation, and that fails to prove the such explanation is bonafide, then the amount added or disallowed in computing the total income

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 271(1)(c) of the Act also provides that if a person fails to offer an explanation or explanation offered is found to be false by the Income-tax Authority or he fails to substantiate such explanation, and that fails to prove the such explanation is bonafide, then the amount added or disallowed in computing the total income

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 271(1)(c) of the Act also provides that if a person fails to offer an explanation or explanation offered is found to be false by the Income-tax Authority or he fails to substantiate such explanation, and that fails to prove the such explanation is bonafide, then the amount added or disallowed in computing the total income

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 271(1)(c) of the Act also provides that if a person fails to offer an explanation or explanation offered is found to be false by the Income-tax Authority or he fails to substantiate such explanation, and that fails to prove the such explanation is bonafide, then the amount added or disallowed in computing the total income

ANJULA GOEL ,PARWANOO vs. DCIT, CC-II, CHANDIGARH

In the result, both the above appeals of the assessee are partly allowed

ITA 1174/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh12 Mar 2021AY 2015-16
For Appellant: S/Shri Ashwani Kumar, CAFor Respondent: Smt.C.Chandrakanta, CIT DR
Section 132(1)Section 132(4)Section 153ASection 153A(1)(b)Section 24Section 245D(4)Section 250(6)Section 68Section 80CSection 80T

disallowance of Rs.1,60,000/- on account of deduction u/s. 80C for Rs. 1,50,000/-and Rs.10,000/- u/s.80TTA of the Income Tax Act ,1961. 8. That the appellant craves leave to add, amend or delete any of the grounds of appeal before the same is heard & disposed off.” 6. Ground Nos.2, 3 and 4 raised by the assessee