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5 results for “disallowance”+ Section 80Cclear

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Key Topics

Section 80C5Section 143(3)5Disallowance5Addition to Income5House Property4Deduction4Natural Justice4Section 143(2)2

PRADEEP RAJKARAT,BHUBANESWAR vs. ITO, WARD-1(4), BHUBANESWAR

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

ITA 91/CTK/2019[2010-11]Status: DisposedITAT Cuttack06 Jun 2019AY 2010-11

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.91/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011) Pradeep Raj Karat, Vs. Ito, Ward-1(4), Ofs Dp, Sf Pri Campus, Bhubaneswar Ghatikia, Bhubaneswar-29 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Abrpk 4652 J (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By : Shri P.C.Sethi, Ar राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 15/05/2019 घोषणा की तारीख/Date Of Pronouncement 06/06/2019 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- 2, Bhubaneswar, Dated 28.01.2019 Passed In First Appeal No.0455/2015- 16 For The Assessment Year 2010-2011, Wherein The Assessee Has Raised The Following Grounds Of Appeal :- 1. That, The Learned Cit(A) Has Committed Serious Error In Not Quashing The Assessment Order Which Is Based On The Notice Under Section 143(2) Of The Income-Tax Act, 1961 (Hereinafter Referred As "The Act") Under The Direction Of Chief Commissioner Of Income-Tax, Odisha Region, Bhubaneswar Which Is Illegal, Without Jurisdiction & Contrary To The Provisions Of The Act & For Which The Assessment Made Under Such Illegal Notice & Is Liable To Be Quashed And/Or Annulled. 2. That, The Learned Cit (A) Has Committed Serious Error By Not Deleting The Addition Made By The Learned Assessing Officer Of Rs. 3,61,535/-. 3. That, The Learned Cit (A) Has Committed Serious Error In Not Deleting The Disallowances Made By The Learned Assessing Officer Under Hra Of Rs.33,311/- Which Is Liable To Be Allowed.

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 143(2)
Section 143(3)
Section 24
Section 80C

section 143(2) of the Income-tax Act, 1961 (Hereinafter referred as "the Act") under the direction of Chief Commissioner of Income-tax, Odisha region, Bhubaneswar which is illegal, without jurisdiction and contrary to the provisions of the Act and for which the assessment made under such illegal notice and is liable to be quashed and/or annulled. 2. That

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

In the result, appeals of the assessee stands partly allowed for statistical purposes

ITA 122/CTK/2023[2013-14]Status: HeardITAT Cuttack07 Aug 2023AY 2013-14

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

For Appellant: Shri Samir Ranjan DashFor Respondent: Shri S.C.Mohanty
Section 143(3)Section 80C

80C of Rs 10,000.00. D. Assessee/Appellant, also show caused, for disallowance of on account of has from house property as such is not reflected in Form No-16 of Rs 19,517.00 Being aggrieved by the order of assessment u/s 143(3) row's 147 of the lncome Tax Act, the appellant filed an appeal before the Commissioner

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

In the result, appeals of the assessee stands partly allowed for statistical purposes

ITA 120/CTK/2023[2011-12]Status: HeardITAT Cuttack07 Aug 2023AY 2011-12

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

For Appellant: Shri Samir Ranjan DashFor Respondent: Shri S.C.Mohanty
Section 143(3)Section 80C

80C of Rs 10,000.00. D. Assessee/Appellant, also show caused, for disallowance of on account of has from house property as such is not reflected in Form No-16 of Rs 19,517.00 Being aggrieved by the order of assessment u/s 143(3) row's 147 of the lncome Tax Act, the appellant filed an appeal before the Commissioner

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

In the result, appeals of the assessee stands partly allowed for statistical purposes

ITA 121/CTK/2023[2012-13]Status: HeardITAT Cuttack07 Aug 2023AY 2012-13

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

For Appellant: Shri Samir Ranjan DashFor Respondent: Shri S.C.Mohanty
Section 143(3)Section 80C

80C of Rs 10,000.00. D. Assessee/Appellant, also show caused, for disallowance of on account of has from house property as such is not reflected in Form No-16 of Rs 19,517.00 Being aggrieved by the order of assessment u/s 143(3) row's 147 of the lncome Tax Act, the appellant filed an appeal before the Commissioner

MR. TAPAN KUMAR BHUYAN,SALEPUR vs. ITO, WARD-1(1), CUTTACK

In the result, appeals of the assessee stands partly allowed for statistical purposes

ITA 123/CTK/2023[2014-15]Status: HeardITAT Cuttack07 Aug 2023AY 2014-15

Bench: Before Shri George Mathan, Judicialita Nos.120 To 123/Ctk/20 /Ctk/2023 Assessment Years : 2011-12 To 2014 12 To 2014-15 Mr Tapan Kumar Bhuyan, Mr Tapan Kumar Bhuyan, Vs. Income Ta Income Tax Officer, Ward- Chandradeipur, Chandradeipur, Salepur, Salepur, 1(1), Cuttack Cuttack Pan/Gir No. Pan/Gir No.Adopb 5206 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Samir Ranjan Dash Dash, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/08 8/2023 Date Of Pronouncement : 07/0 /08/2023 O R D E R These Are These Are Appeals Filed By The Assessee Against The Filed By The Assessee Against The Separate Orders Of Of The The Ld Ld Cit(A) Cit(A), Nfac, Delhi All Dated10.01.2023 10.01.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1048586596(1),Itba/Nfac/S/250/2022 23/1048586596(1),Itba/Nfac/S/250/2022- 23/1048587277(1),Itba/Nfac/S/250/2022 23/1048587277(1),Itba/Nfac/S/250/2022-23/104858788161) 23/104858788161) & Itba/Nfac/S/250/2022 C/S/250/2022-23/1048588097(1) For The Assessment Years 2011 23/1048588097(1) For The Assessment Years 2011- 12 To 2014-15, Respectively. 15, Respectively.

For Appellant: Shri Samir Ranjan DashFor Respondent: Shri S.C.Mohanty
Section 143(3)Section 80C

80C of Rs 10,000.00. D. Assessee/Appellant, also show caused, for disallowance of on account of has from house property as such is not reflected in Form No-16 of Rs 19,517.00 Being aggrieved by the order of assessment u/s 143(3) row's 147 of the lncome Tax Act, the appellant filed an appeal before the Commissioner