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5 results for “disallowance”+ Section 153Dclear

Sorted by relevance

Delhi560Mumbai194Bangalore115Chennai76Amritsar74Chandigarh66Cochin60Jaipur44Allahabad37Agra25Raipur20Hyderabad19Nagpur17Lucknow16Pune15Cuttack10Ahmedabad9Indore9Kolkata6Patna5Dehradun5Surat5Jodhpur4Karnataka4Visakhapatnam3Rajkot1Guwahati1

Key Topics

Section 153A20Section 153D8Section 1325Addition to Income5Section 153A(1)(a)4Section 153A(1)(b)4Section 1534

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 166/DDN/2019[2010-11]Status: DisposedITAT Dehradun27 May 2022AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

153D of the Act, the order under section 143(3) r.w.s 153A of the Act, cannot be enhanced. 16. That without prejudice even when enhancing the income, the learned CIT(A) has neither stated even the source of income or head of the income, which is stated to have been enhanced. Hence, the enhancement is illegal

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 164/DDN/2019[2009-10]Status: DisposedITAT Dehradun27 May 2022AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

153D of the Act, the order under section 143(3) r.w.s 153A of the Act, cannot be enhanced. 16. That without prejudice even when enhancing the income, the learned CIT(A) has neither stated even the source of income or head of the income, which is stated to have been enhanced. Hence, the enhancement is illegal

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 163/DDN/2019[2008-09]Status: DisposedITAT Dehradun27 May 2022AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

153D of the Act, the order under section 143(3) r.w.s 153A of the Act, cannot be enhanced. 16. That without prejudice even when enhancing the income, the learned CIT(A) has neither stated even the source of income or head of the income, which is stated to have been enhanced. Hence, the enhancement is illegal

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 165/DDN/2019[2013-14]Status: DisposedITAT Dehradun27 May 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

153D of the Act, the order under section 143(3) r.w.s 153A of the Act, cannot be enhanced. 16. That without prejudice even when enhancing the income, the learned CIT(A) has neither stated even the source of income or head of the income, which is stated to have been enhanced. Hence, the enhancement is illegal

SHRUTI BUILDCON P.LTD,DELHI vs. DCIT, CENTRAL CIRCLE, DEHRADUN

In the result the appeal filed by the assessee is allowed

ITA 3141/DEL/2018[2012-13]Status: DisposedITAT Dehradun27 Oct 2020AY 2012-13

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2012-13

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 132Section 153C

153D of the Act was a mechanical and, invalid approval having been granted without due application of mind to the facts of the assessee company, order of assessment made u/s 153C/143(3) is invalid and not in accordance with law. 3 That the learned Commissioner of Income Tax (Appeals) has erred both in law and on facts in sustaining