Search: disallowance

2 results for “disallowance”+ Section 44Aclear

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Section 143(3)8 Section 115B6 Section 69A2 Section 145(3)2 Section 1512 Section 148B2 Addition to Income2

JAMNA DASS NIKKAMAL JAIN SARAF PRIVATE LIMITED, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

ITA 403/CHANDI/2025[2022-2023]Status: HeardITAT Chandigarh04 Nov 2025AY 2022-2023

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 143(3)Section 145(3)Section 148BSection 151Section 69A

section 69A, hence, penalty proceedings u/s 271AAC are to be initiated, which are being initiated separately. (Addition: Rs. 36,75,23,049-/) 22. Feeling aggrieved with the finding of the Assessing Officer the Assessee preferred the appeal before the Ld. CIT(A) and the Ld. CIT(A) has granted 22 the relief to the assessee. The finding

JAMNA DASS NIKKAMAL JAIN SARAF PRIVATE LIMITED, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

JAMNA DASS NIKKAMAL JAIN SARAF PRIVATE LIMITED, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S JAMNA DASS NIKKAMAL JAIN SARAF PVT. LTD., LUDHIANA