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4 results for “section 68”+ Section 271bclear

Sorted by relevance

Chennai66Mumbai46Jaipur37Hyderabad28Karnataka21Ahmedabad20Kolkata17Rajkot15Pune12Indore11Delhi11Bangalore9Surat8Dehradun8Cochin7Chandigarh4Lucknow4Patna3Nagpur2SC2Jabalpur1

Key Topics

Section 2508Section 1486Section 271B3Reassessment3Addition to Income3Section 115J2Section 44A2Natural Justice2

SAWASTIKA PRINTING & PACKAGING,KALA MAB vs. ASSESSING OFFICER, NAHAN

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

ITA 1222/CHANDI/2025[2017-2018]Status: DisposedITAT Chandigarh09 Mar 2026AY 2017-2018

Bench: the Hon'ble CIT(A)(NFAC) that assessee is having business turnover of Rs 16,77,30,943/-. While upholding the additions of Rs 20,81,000/- the Hon'ble CIT(A) (NFAC) has observed in last para of his order as under:-

For Appellant: Shri Yad Ram Saini, Advocate and Shri Neeraj Jain, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)
Section 132Section 139(4)Section 144Section 147

68 of the Act. The said amount was added to the total income of the assessee and taxed under section 115BBE, resulting in an assessed income of Rs.84,54,770/-. Penalty proceedings under sections 270A and 271B

M/S SHRI SHIVJOT DEVELOPERS & BUILDERS LTD.,KHARAR vs. ITO, W-6(5), MOHALI

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

ITA 1330/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh21 Feb 2019AY 2014-15

Bench: Shri N.K. Sainiassessment Year: 2014-15 M/S Shri Shivjot Developers & Vs. The Ito, W-6(5) Builders Ltd . Mohali, Punjab Opp. Court Complex, Shivjot Enclave, Kharar Punjab

For Appellant: Sh. B.M. Monga, AdvocateFor Respondent: Sh. Manjit Singh, Sr. DR
Section 271BSection 44A

section 271B of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 4. Facts of the case in brief are that the assessee is a Builder and Developer of property having a turnover of Rs. 10,99,68

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

271B, and 272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) in the impugned

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

271B, and 272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) in the impugned