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4 results for “house property”+ Section 271(1)(c)clear

Sorted by relevance

Mumbai909Delhi869Karnataka456Jaipur195Bangalore191Ahmedabad129Chennai101Kolkata78Chandigarh57Hyderabad57Calcutta50Pune44Indore41Raipur36Lucknow28Guwahati23Nagpur21Surat18Rajkot12Telangana9Visakhapatnam8SC8Amritsar7Rajasthan5Patna4Allahabad4Cuttack4Cochin3Ranchi2Dehradun1Punjab & Haryana1Andhra Pradesh1Agra1

Key Topics

Section 269S8Section 271D4Addition to Income4Section 1322Section 1482Penalty2Search & Seizure2Survey u/s 133A2Undisclosed Income2

SHRI SANTOSH KUMAR AGARWALA,CUTTACK vs. ACIT, CIRCLE- 2(1), CUTTACK

In the result, appeal of the assessee stands allowed

ITA 189/CTK/2023[2009-10]Status: HeardITAT Cuttack13 Jul 2023AY 2009-10

Bench: Before Shri George Mathan, Judicialita Nos.189 & 190/Ctk/20 /Ctk/2023 Assessment Year : 2009-10 Santosh Kumar Santosh Kumar Agarwala, Vs. Acit, Circle Acit, Circle-2(1), Sector-6, Cda, Cuttack 6, Cda, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Aaspa 3698Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr , Sr. Dr Date Of Hearing : 13/07 7/2023 Date Of Pronouncement : 13/0 /07/2023 O R D E R

For Appellant: Shri Mohit ShethFor Respondent: Shri S.C.Mohanty, Sr
Section 148

property. It was the submission that the period of construction of house would also have to be considered. P a g e 4 | 10 ITA Nos.189 & 190/CTK/2023 Assessment Year : 2009-10 8. I have considered the rival submissions. A perusal of the present facts clearly shows that in para 7.1 of the assessment order, the Assessing Officer has denied

SHRI SANTOSH KUMAR AGARWALA,CUTTACK vs. ACIT, CIRCLE- 2(1), CUTTACK

In the result, appeal of the assessee stands allowed

ITA 190/CTK/2023[2009-10]Status: HeardITAT Cuttack13 Jul 2023AY 2009-10

Bench: Before Shri George Mathan, Judicialita Nos.189 & 190/Ctk/20 /Ctk/2023 Assessment Year : 2009-10 Santosh Kumar Santosh Kumar Agarwala, Vs. Acit, Circle Acit, Circle-2(1), Sector-6, Cda, Cuttack 6, Cda, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Aaspa 3698Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr , Sr. Dr Date Of Hearing : 13/07 7/2023 Date Of Pronouncement : 13/0 /07/2023 O R D E R

For Appellant: Shri Mohit ShethFor Respondent: Shri S.C.Mohanty, Sr
Section 148

property. It was the submission that the period of construction of house would also have to be considered. P a g e 4 | 10 ITA Nos.189 & 190/CTK/2023 Assessment Year : 2009-10 8. I have considered the rival submissions. A perusal of the present facts clearly shows that in para 7.1 of the assessment order, the Assessing Officer has denied

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

house property, business and profession and other sources and balance sheet was filed along with supportive financial statement. The Id AR's contention that the assessee was holding the cash for the business operations at Jaipur and there is no malafide intension and the said transaction was disclosed in the income tax return. Further the Id. AR emphasized that

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

house property, business and profession and other sources and balance sheet was filed along with supportive financial statement. The Id AR's contention that the assessee was holding the cash for the business operations at Jaipur and there is no malafide intension and the said transaction was disclosed in the income tax return. Further the Id. AR emphasized that