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4 results for “section 68”+ Section 249(2)clear

Sorted by relevance

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Key Topics

Addition to Income4Section 1453Disallowance3Natural Justice3Section 145(3)2Section 682

PURNA CHANDRA BISWAL,JAJPUR vs. PRINCIPAL CIT, CUTTACK

In the result, appeal of the assessee is partly allowed

ITA 200/CTK/2018[2013-14]Status: DisposedITAT Cuttack15 Nov 2019AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.200/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Sri Purna Chandra Biswal, Vs. Principal Cit, Cuttack Jakhapura, Jajpur-755019 स्थायी लेखा सं./Panno. : Aclpb 1493 P (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.K.Sarangi, Ar िाजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 144Section 145Section 145(3)Section 263Section 44ASection 68

section 68, there is requirement of presence of books of accounts, which is not there in the case of appellant. 5. That the Appellant craves leave to add, alter, amend, modify, substitute, delete and or rescind all or any of the Grounds of Appeal on or before the final hearing, if necessity so arises. The Appeal may be allowed

DCIT, BHUBANESWAR vs. M/S. MGM MINERALS LTD., BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

ITA 408/CTK/2015[2010-11]Status: DisposedITAT Cuttack05 Jan 2022AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri B.K. Mahapatra & A.K. Sobat, ARsFor Respondent: Shri M.K.Gautam, CIT-DR

68,495- less increase in closing stock value due to incorrect valuation of closing stock at Rs. 19,38,227/-). In the result grounds no.1 raised by the revenue is partly allowed. 10. Ground No.2 has been raised by the revenue towards deleting the addition for unexplained sundry debtors at Rs. 6,28,01,826/-. We find that

MGM MINERALS LIMITED,BHUBANESWAR vs. JCIT, BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

ITA 420/CTK/2015[2010-11]Status: DisposedITAT Cuttack05 Jan 2022AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri B.K. Mahapatra & A.K. Sobat, ARsFor Respondent: Shri M.K.Gautam, CIT-DR

68,495- less increase in closing stock value due to incorrect valuation of closing stock at Rs. 19,38,227/-). In the result grounds no.1 raised by the revenue is partly allowed. 10. Ground No.2 has been raised by the revenue towards deleting the addition for unexplained sundry debtors at Rs. 6,28,01,826/-. We find that

MGM MINERALS LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, for A.Y. 2010-11 Cross appeals in ITANo

ITA 278/CTK/2017[2012-13]Status: DisposedITAT Cuttack05 Jan 2022AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita No.420/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Mgm Minerals Limited Vs Jcit-Range-1, 2-A, Forest Park Bhubaneswar Bhubaneswar-751009 Pan No. : Aadcm2818E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri B.K. Mahapatra & A.K. Sobat, ARsFor Respondent: Shri M.K.Gautam, CIT-DR

68,495- less increase in closing stock value due to incorrect valuation of closing stock at Rs. 19,38,227/-). In the result grounds no.1 raised by the revenue is partly allowed. 10. Ground No.2 has been raised by the revenue towards deleting the addition for unexplained sundry debtors at Rs. 6,28,01,826/-. We find that