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6 results for “section 68”+ Section 40Aclear

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Key Topics

Disallowance6 Addition to Income6 Section 684 Section 134 Section 40A(2)4 Section 143(3)3 Section 145(3)3 Deduction3 Section 1472 Section 40A

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

ITA 2215/DEL/2018[2010-11]Status: DisposedITAT Dehradun09 May 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 133(6)Section 143(3)Section 147Section 148Section 40ASection 68

68 of the Act, iii. Taxability of Rs.40,09,123/- under section 40A(3) of the Act iv. Chargeability

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

2

Section 36(1)(iii)2

Unexplained Cash Credit2

ITA 2078/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

68,177.00 by estimating the net profit @1.82%, which is highly arbitrary, unjust and against the facts and circumstances of the case. The Ld. CIT (A) has also confirmed the same. 9. That the Assessing Officer/CIT(A), in view of the facts and circumstances of the case erred on facts and in law in making the ad- hoc addition/disallowance

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

ITA 4201/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

68,177.00 by estimating the net profit @1.82%, which is highly arbitrary, unjust and against the facts and circumstances of the case. The Ld. CIT (A) has also confirmed the same. 9. That the Assessing Officer/CIT(A), in view of the facts and circumstances of the case erred on facts and in law in making the ad- hoc addition/disallowance

KRISHNA KUMAR AGARWAL,DEHRADUN vs. ITO, UTTRAKHAND

Appeal is partly allowed

ITA 3248/DEL/2015[2011-12]Status: DisposedITAT Dehradun12 Jan 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2011-12 Sh. Krishna Kumar Agarwal, Vs. Income Tax Officer, M/S. Kumaon Brick Field, Ward-Khatima C./O- Adv. N.R. Goel, 32 E.C. Road, Dehradun, Uttarakhand Pan :Afqpa1977B (Appellant) (Respondent) Assessee By Ms. Shilpa Gupta, Ca Department By Sh. A.S. Rana, Sr. Dr

Section 144Section 145(3)Section 40A(3)

68,030/- would be just and proper with a rider that the same shall not be treated as a precedent. Necessary computation shall follow as per law. 2. The Revenue next seeks to buttress the point that the learned Assessing Officer has disallowed the assesseee’s cash payments under section 40A

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

ITA 3927/DEL/2012[2008-09]Status: DisposedITAT Dehradun15 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.S. Rana, Sr. DR

Section 11Section 13Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)Section 68

section 13 of the Act by following the decision for the A.Y 2006-07 without appreciating the facts brought on record for the instant year. 2. The Id. CIT(A) has erred in law and on facts by deleting the addition made on account of disallowance u/s 40A(2) without appreciating the facts brought on record for the instant

INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,DEHRADUN vs. ACIT, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

ITA 4207/DEL/2010[2006-07]Status: DisposedITAT Dehradun15 Jan 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.S. Rana, Sr. DR

Section 11Section 13Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)Section 68

section 13 of the Act by following the decision for the A.Y 2006-07 without appreciating the facts brought on record for the instant year. 2. The Id. CIT(A) has erred in law and on facts by deleting the addition made on account of disallowance u/s 40A(2) without appreciating the facts brought on record for the instant