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2 results for “section 68”+ Section 44Aclear

Sorted by relevance

Delhi28Mumbai13Cuttack11Lucknow5Hyderabad4Bangalore4Indore3Kolkata2Chandigarh2Telangana2Varanasi1Jaipur1Karnataka1SC1Ahmedabad1

Key Topics

Section 143(3)8Section 115B6Section 69A2Section 145(3)2Section 1512Section 148B2Addition 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

68,78,906 Table 2 5,81,99,126 Table 3 4,15,99,065 Table 4 5,90,85,926 Table 5 6,13,95,026 Table 7 6,48,54,173 Table 8 1,87,18,474 Table 9 67,94,892 Page no 44 of A-3 12,80,679 Page

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

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

ITA 628/CHANDI/2025[2022-23]Status: HeardITAT Chandigarh04 Nov 2025AY 2022-23

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

68,78,906 Table 2 5,81,99,126 Table 3 4,15,99,065 Table 4 5,90,85,926 Table 5 6,13,95,026 Table 7 6,48,54,173 Table 8 1,87,18,474 Table 9 67,94,892 Page no 44 of A-3 12,80,679 Page