Search: house property

4 results for “house property”+ Section 27iclear

Sorted by relevance

Key Topics

NITIN GUPTA,NEW DELHI vs. ITO WARD - 34(4), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed

ITA 9223/DEL/2019[2016-17]Status: DisposedITAT Delhi04 Oct 2021AY 2016-17

Bench: Shri R.K. Pandaassessment Year: 2016-17 Nitin Gupta, Vs. Ito, C-1/23, Ashok Vihar Phase-Ii, Ward-34(4), New Delhi. New Delhi. Pan: Aeapg4313C (Appellant) (Respondent) Assessee By : Shri Rohit Tiwari, Advocate Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 26.08.2021 Date Of Pronouncement : 04.10.2021 Order

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri R.K. Gupta, Sr. DR

Section 5Section 95

House Property by rejecting the submissions and documentary evidence filed before Ld. A.O. The addition made is arbitrary and bad in law, therefore, Liable to be quashed. 3. That the Ld. CIT (A) erred on facts and circumstances of the case in confirming the addition made by Ld. AO of Rs. 9,93,000 by treating the loan taken from

THE COMMISSIONER OF INCOME TAX vs. M/S WELCOME SEEDS LTD.

ITA/183/2001HC Delhi29 Jul 2005

27I(l)(iii) and Explanation 4 to section 271 (I). A plain reading of these provisions makes it clear that the liability to penalty arises if any person has concealed the particulars of his income or furnished inaccurate particulars of such income. The liability for penalty is not in any manner linked with whether total income assessed is postive

DOW JONES & CO., INC.,MUMBAI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 7364/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Dec 2021AY 2015-16

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Dhanesh Bafna, CA, AdvFor Respondent: Mrs. Anupama Anand, CIT- DR

Section 143(3)Section 27iSection 9Section 9(1)(vi)Section 92

House Circle -1(2)(3) Gurunanak Road [Station Road] New Delhi Bandra [W], Mumbai PAN: AAFCD 3315 H (Applicant) (Respondent) Assessee By : Shri Dhanesh Bafna, CA, Adv Shri Hirali Desai, CA Department By : Mrs. Anupama Anand, CIT- DR Date of Hearing : 08.12.2021 Date of Pronouncement : 14.12.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against

FUJITSU INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-9(2), NEW DELHI

The appeal of the assessee is partly allowed

ITA 7363/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri K. M. Gupta, AdvocateFor Respondent: Shri Surendra Pal [CIT] –

Section 143(3)Section 144CSection 234ASection 274Section 27i

27i(i)(c) read with section 274 of the Act mechanically and without recording any adequate satisfaction for such initiation; and 8. That on the facts and circumstances of the case and in law, the Ld. AO erred in charging interest u/s 234A, 234B, 234C of the Act without assigning cogent reasons for the same.” 3. The brief facts