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7 results for “disallowance”+ Section 153A(1)(a)clear

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Key Topics

Section 153A8Section 685Addition to Income5Section 153C4Search & Seizure4Section 1323Business Income3Section 432Section 153A(1)(b)2

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 199/DDN/2019[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 115BSection 132Section 132(4)Section 139(1)Section 153ASection 68

1) of the Income-tax Act, 1961 (in short ‘the Act’) on 14.12.2011 declaring total income of Rs.2,45,850/-. A search and seizure operation under section 132 of the Act was conducted on 01.12.2016 at the business and residential premises of M/s. Kaveri Jewellery group of cases. The premises of the assessee was also dated 23.11.2016 issued by Principal

DIGVIJAY SINGH,DEHRADIM vs. DCIT,CENTRAL CIRCLE, DEHRADUN

Section 143(3)2
Section 43(5)2
Short Term Capital Gains2

In the result, appeal of the assessee for assessment year

ITA 117/DEL/2019[2016-17]Status: DisposedITAT Dehradun28 Jun 2023AY 2016-17
Section 132Section 153C

153A(1)(b) read with section 143(3) of the Act, dated 28.12.2018 for assessment year 2015-16 by DCIT, Central, Circle, Dehradun (who is the same officer assessing the assessee also), wherein, in para 7 of the said order, the Assessing Officer of Sh. Rameshwar Havelia had categorically stated that it is Sh. Rameshwar Havelia, who had made cash

DIGVIJAY SINGH,DEHRADUN vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

ITA 2336/DEL/2019[2015-16]Status: DisposedITAT Dehradun28 Jun 2023AY 2015-16
Section 132Section 153C

153A(1)(b) read with section 143(3) of the Act, dated 28.12.2018 for assessment year 2015-16 by DCIT, Central, Circle, Dehradun (who is the same officer assessing the assessee also), wherein, in para 7 of the said order, the Assessing Officer of Sh. Rameshwar Havelia had categorically stated that it is Sh. Rameshwar Havelia, who had made cash

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

ITA 4258/DEL/2018[2008-09]Status: DisposedITAT Dehradun18 Dec 2023AY 2008-09
Section 143(3)Section 153A(1)(b)Section 43Section 43(5)

153A(1)(b) r/w sec. 143(3) of the Act on a total income of Rs. 52,04,810/-. At the time of assessment, the claim of set-off of the losses from the future and option (F&O) at Rs. 41,04,315 was disallowed and the income of the assessee was computed as under: House Property income

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

ITA 4259/DEL/2018[2009-10]Status: DisposedITAT Dehradun18 Dec 2023AY 2009-10
Section 143(3)Section 153A(1)(b)Section 43Section 43(5)

153A(1)(b) r/w sec. 143(3) of the Act on a total income of Rs. 52,04,810/-. At the time of assessment, the claim of set-off of the losses from the future and option (F&O) at Rs. 41,04,315 was disallowed and the income of the assessee was computed as under: House Property income

DCIT, CC, , DEHRADUN vs. SRIVAAS PROJECTS PRIVATE LTD, RISHIKESH

ITA 21/DDN/2019[2012-13]Status: DisposedITAT Dehradun23 Jun 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

For Appellant: Sh. Rajesh Malhotra, CAFor Respondent: Sh. N.S. Jangpangi, CIT-DR
Section 153ASection 68

1, 2 & 3, Revenue has raised the issue of admission of additional evidences by learned first appellate authority in violation of Rule 46A of the Income-tax Rules, 1962. 3. Having considered rival submissions, we find, though, before the first appellate authority, the assessee did furnish certain additional evidences, however, before admitting them, learned first appellate authority has provided full

SRIVAAS PROJECTS PRIVATE LTD,NEW DELHI vs. DCIT, CC, , DEHRADUN

ITA 3077/DEL/2019[2014-15]Status: DisposedITAT Dehradun23 Jun 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

For Appellant: Sh. Rajesh Malhotra, CAFor Respondent: Sh. N.S. Jangpangi, CIT-DR
Section 153ASection 68

1, 2 & 3, Revenue has raised the issue of admission of additional evidences by learned first appellate authority in violation of Rule 46A of the Income-tax Rules, 1962. 3. Having considered rival submissions, we find, though, before the first appellate authority, the assessee did furnish certain additional evidences, however, before admitting them, learned first appellate authority has provided full