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7 results for “section 68”+ Section 249clear

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Key Topics

Section 6929Section 6822Section 143(3)12Section 14212Addition to Income7Unexplained Cash Credit6Unexplained Investment6Section 1442

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

68 of the Income Tax\nAct, 1961.\nITA No.210, 62, 63, 74 to76 /DDN/2024\nSurender Kumar Chawla\n9. The learned assessing officer as also learned CIT(A) have erred in making\nand confirming addition of Rs35,00,000/- allegedly as unexplained\ninvestment u/s 69 on account of alleged payments made to Randhir Singh,\nRamveer Singh and Ganesh Singh

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

In the result, assessee’s appeals; ITA No

ITA 63/DDN/2024[2014-15]Status: Disposed
ITAT Dehradun
20 Nov 2025
AY 2014-15

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned assessing

SH. SURINDER KUMAR CHAWLA,RUDRAPUR vs. ACIT,CC, HALDWANI, HALDWANI

In the result, assessee’s appeals; ITA No

ITA 62/DDN/2024[2014-15]Status: DisposedITAT Dehradun20 Nov 2025AY 2014-15

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned assessing

SH.SURENDER KUMAR CHAWLA,DEHRADUN vs. ACIT, CC, DEHRADUN, HALDWANI

In the result, assessee’s appeals; ITA No

ITA 210/DDN/2024[2011-12]Status: DisposedITAT Dehradun20 Nov 2025AY 2011-12

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned assessing

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

In the result, assessee’s appeals; ITA No

ITA 75/DDN/2024[2016-17]Status: DisposedITAT Dehradun20 Nov 2025AY 2016-17

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned assessing

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

In the result, assessee’s appeals; ITA No

ITA 76/DDN/2024[2017-18]Status: DisposedITAT Dehradun20 Nov 2025AY 2017-18

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

249/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged net negative cash. 6. The learned assessing officer as also learned CIT(A) have erred in making and confirming addition of Rs.19,20,000/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961 being alleged unexplained unsecured loans. 7. The learned assessing

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 and penalty order u/s. 271(1)(c) of the Act respectively for the assessment year 2012-13. 2. In the quantum appeal, the assessee raised following grounds : “1. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in condoning the delay of more than 2 years merely on ground that