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12 results for “disallowance”+ Section 271(1)(b)clear

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Key Topics

Section 153A20Section 143(3)8Section 153D8Section 80I8Addition to Income8Section 107Section 271(1)(c)5Disallowance5Section 1324Section 153A(1)(a)

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

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

4
Penalty4
Deduction2

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

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

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

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

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

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

In the result, the Appeal filed by the assessee is allowed

ITA 76/DDN/2019[2012-13]Status: DisposedITAT Dehradun15 Dec 2022AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40A(3)

B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 76/DDN/2019 (A.Y 2012-13) Ekshad Ahmad Patodi, U S Nagar ACIT, (OSD) Vs. Prop. M/s New Hind Agency, Ward-2(3) (5) Ward No. 2, Near Jama Masjid, Khatima, Udham Singh Sitarganj, Udham Singh Nagar, Nagar, Uttarakhand Uttarakhand, PAN No. ARKPP3016C (RESPONDENT) (APPELLANT) None Assessee

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

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

ITA 13/DDN/2022[2015-16]Status: DisposedITAT Dehradun27 Dec 2022AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

271(1 )(c) of the Act. 20.3 The Appellant submits that each grounds of appeal are without prejudice to one another. 20.4 The Appellant craves leave to add, alter, amend, substitute and /or modify in any manner whatsoever all or any of the foregoing grounds of objections at or before the hearing of the appeal.” 3. The assessee has raised

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN

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

ITA 47/DDN/2022[2018-19]Status: DisposedITAT Dehradun27 Dec 2022AY 2018-19

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

271(1 )(c) of the Act. 20.3 The Appellant submits that each grounds of appeal are without prejudice to one another. 20.4 The Appellant craves leave to add, alter, amend, substitute and /or modify in any manner whatsoever all or any of the foregoing grounds of objections at or before the hearing of the appeal.” 3. The assessee has raised

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed

ITA 725/DEL/2017[2013-14]Status: DisposedITAT Dehradun19 Mar 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025

Section 10Section 142(1)Section 143(3)Section 148Section 234A

B) dated August 1, 2008 of the CBDT. 14. In view of the above discussion, exemption u/s 10(26BBB) of the I.T. Act is disallowed and assessment is completed on total income of Rs.6,79,59,986/-accordingly. Issue notice of demand. Charge interest u/s 234A/B/C. Give credit for prepaid taxes. Penalty proceedings u/s 271(1

ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI

In the result, appeal preferred by the revenue is dismissed

ITA 133/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 Feb 2026AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ansaul Sachar, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 144Section 271(1)(c)Section 69

b)/254 of the Act, determining the total income of the assessee at Rs. 104,546,281/- as against the loss declared by the assessee in its income tax return. The books of accounts of the assessee were rejected by the Ld. AO at the conclusion that no revenue has been reported and only expenses have been claimed, therefore there

M/S KUMAON MANDAL VIKASH NIGAM LIMITED,NAINITAL vs. ACIT, NAINITAL

In the result, both appeals of the assessee are allowed

ITA 61/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Feb 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)

section 143(3)of the Income Tax Act, 1961 (hereinafter, the ‘Act’), wherein various additions/disallowances were made. During the course of the assessment, the Assessing Officer (hereinafter, the ‘AO’) noted that the assessee had claimed interest expenditure on the said loan @ Rs.1,12,80,692/- every year. However, such interest was never paid in any year since such loan

M/S KUMAON MANDAL VIKASH NIGAM LIMIED.,NAINITAL vs. ACIT, CIRCLE-3, NAINITAL

In the result, both appeals of the assessee are allowed

ITA 57/DDN/2023[2017-18]Status: DisposedITAT Dehradun27 Feb 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)

section 143(3)of the Income Tax Act, 1961 (hereinafter, the ‘Act’), wherein various additions/disallowances were made. During the course of the assessment, the Assessing Officer (hereinafter, the ‘AO’) noted that the assessee had claimed interest expenditure on the said loan @ Rs.1,12,80,692/- every year. However, such interest was never paid in any year since such loan

M/S. SARASWATI DYNAMICS PVT. LTD.,ROORKEE vs. ACIT, HARIDWAR

In the result, the appeal filed by the assesee is partly allowed for statistical purpose

ITA 2979/DEL/2017[2009-10]Status: DisposedITAT Dehradun31 Mar 2022AY 2009-10

Bench: Sh. R. K Panda & Sh. Anubhav Sharmaassessment Year: 2009-10 M/S. Saraswati Dynamics Acit Circle Pvt. Ltd. Vs Haridwar C-7, Industrial Estate, Roorkee Pan No.Aaecs6262M (Appellant) (Respondent)

Section 271Section 80Section 80I

271(l)(c) are being initiated separately for furnishing inaccurate particulars of income| thereby concealing his income.) (Addition 1,31,95,362/-) 5. In appeal the Ld. CIT(A) upheld the action of the AO in denying the deduction u/s. 80IC in respect of AMC and repair charges, Job work, duty draw back interest and miscellaneous income. 6. Aggrieved with