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6 results for “section 68”+ Section 144C(8)clear

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Key Topics

Section 142(1)21Section 143(3)20Addition to Income6Section 1475Section 1445Section 92C5Transfer Pricing5

ACIT,CIRCLE-1(1), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARASUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 262/CTK/2020[2012-13]Status: DisposedITAT Cuttack23 Aug 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

8. It was submitted by ld CIT DR that the ld CIT(A) had quashed the assessment orders for all the assessment years on the ground that no draft assessment orders had been passed u/s 144 C of the Act in respect of additions made under section 92CA of the Act. It was the submission that show cause notice

ACIT(CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 261/CTK/2020[2011-12]Status: DisposedITAT Cuttack23 Aug 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

8. It was submitted by ld CIT DR that the ld CIT(A) had quashed the assessment orders for all the assessment years on the ground that no draft assessment orders had been passed u/s 144 C of the Act in respect of additions made under section 92CA of the Act. It was the submission that show cause notice

ACIT,CIRCLE-1(1), SAMBALPUR, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 263/CTK/2020[2013-14]Status: DisposedITAT Cuttack23 Aug 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

8. It was submitted by ld CIT DR that the ld CIT(A) had quashed the assessment orders for all the assessment years on the ground that no draft assessment orders had been passed u/s 144 C of the Act in respect of additions made under section 92CA of the Act. It was the submission that show cause notice

ACIT,CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 264/CTK/2020[2014-15]Status: DisposedITAT Cuttack23 Aug 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

8. It was submitted by ld CIT DR that the ld CIT(A) had quashed the assessment orders for all the assessment years on the ground that no draft assessment orders had been passed u/s 144 C of the Act in respect of additions made under section 92CA of the Act. It was the submission that show cause notice

ACIT,CIRCLE-1(!), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 260/CTK/2020[2010-11]Status: DisposedITAT Cuttack23 Aug 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

8. It was submitted by ld CIT DR that the ld CIT(A) had quashed the assessment orders for all the assessment years on the ground that no draft assessment orders had been passed u/s 144 C of the Act in respect of additions made under section 92CA of the Act. It was the submission that show cause notice

DHANALAXMI JEWELLERS,ANGUL vs. ITO, ANGUL WARD, ANGUL

In the result, appeal of the assessee is partly allowed for statistical purposes in terms as indicated above

ITA 153/CTK/2018[2013-14]Status: DisposedITAT Cuttack01 Oct 2019AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.153/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) M/S Dhanalaxmi Jewellers, Vs. Ito, Angul Ward, Angul Laxmi Bazar, Angul-759122 स्थायी लेखा सं./Panno. : Aagfd 8791 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri D.K.Sheth/M. Sheth, Advs. िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri D.K.Sheth/M. Sheth, AdvsFor Respondent: Shri Subhendu Dutta, DR
Section 142(1)Section 143(1)Section 68

8. In appeal, the CIT(A) dismissed the appeal of assessee observing that the assessee has not provided any sufficient proof of identification of subscriber company and the assessee has failed to comply with the directions of AO. During the course of assessment proceedings, the assessee filed copies of the acknowledgements of Income Tax returns, confirmation of the accounts