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4 results for “section 68”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai3,274Delhi1,490Kolkata854Ahmedabad623Bangalore363Chennai349Jaipur340Pune315Chandigarh283Karnataka239Hyderabad205Surat178Rajkot146Raipur138Nagpur134Indore114Cochin108Visakhapatnam103Amritsar101Guwahati84Cuttack77Lucknow61Ranchi49Calcutta37SC28Allahabad25Jodhpur22Patna21Agra17Telangana15Jabalpur15Varanasi13Dehradun4Panaji3Rajasthan3Orissa2ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1Kerala1ANIL R. DAVE SHIVA KIRTI SINGH1Andhra Pradesh1

Key Topics

Section 153A6Section 694Addition to Income4Section 143(3)3Section 683Section 1422Section 1442

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

carry forward and set off of business loss as the return filed by the assessee under section153A has to be treated as a return filed under section 139(1). The same principle has been followed by the Income-tax Appellate Tribunal, Mumbai G-Bench in the case of DCIT vs. Ms. Eversmile Construction Co. Pvt. Ltd.in ITA No.4238/Mum/2010 dated

SH. SURENDER KUMAR CHAWLA,RUDRAPUR vs. ACIT, CC- HALDWANI, HALDWANI

In the result, assessee's appeals; ITA No

ITA 74/DDN/2024[2015-16]Status: DisposedITAT Dehradun20 Nov 2025AY 2015-16
Section 142Section 143(3)Section 68Section 69

Loss Accounts, etc.Since there was no\nincriminating material' found in search operations carried on the assessee\nunder section 132 of the Act; therefore, unabated assessments could not be\nrevisited. Therefore, no addition based on any information/incriminating\nmaterial from third party could be done as unabated assessment revisiting, in\nabsence of 'incriminating material' seized from the assessee, had to be\ncompleted

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

ITA 10/DDN/2021[2016-17]Status: DisposedITAT Dehradun15 Sept 2023AY 2016-17

Bench: Him From Time To Time

Section 10(38)Section 143(3)Section 206CSection 44A

loss account as income from undisclosed sources taxable u/s 68 read with section 115BBE of the Act. This action of the ld. AO was upheld by the ld. CIT(A). (emphasis supplied by us) 8. At the outset, we find that the ld. AO accepts the fact that assessee did not do any work to M/s Parvatiya Mines and that

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

section 144 of the Income Tax Act. Assessing Officer has made various additions based on the material found and seized during the search and seizure action and received from the Assessing Officer of the searched person. The Assessing Officer has made the addition on various accounts in para 3 to 6 as under : “3. Vide referred above show cause dated