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114 results for “section 68”+ Section 246Aclear

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Key Topics

Section 153D70Section 153A64Addition to Income42Section 143(3)40Section 6835Section 13227Penalty19Section 153C18Section 271(1)(c)18Search & Seizure

SURENDER KUMAR,NEW DELHI vs. ITO, WARD-39(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 8219/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Surender Kumar, Vs. Ito, Ward 39(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69A

246A and section 254 of the Act which empowers complete review on facts and law by CIT(A) and ITAT unlike high court who can only admit appeals u/s 260A on substantial question of law. 5. On the contrary, Ld. DR has argued that no where assessee has been able to establish his/her case successfully and merely taking shield

Showing 1–20 of 114 · Page 1 of 6

18
Section 143(1)17
Disallowance17

SANJAY KAUL vs. PRINCIPAL COMMISSIONER OF INCOME TAX

ITA-203/2020HC Delhi29 Jul 2020
Section 143(3)Section 246ASection 260Section 68Section 69CSection 70

68 read with 115BBE and Rs.3,06,908/- under section 69C of the Act, disallowing the STCL claimed as set off under Section 70 of the Act, in the computation of income on the ground that it was bogus. Aggrieved by the said order, the appellant filed first appeal under Section 246A

SANJAY KAUL

ITA/203/2020HC Delhi29 Jul 2020
Section 143(3)Section 246ASection 260Section 68Section 69CSection 70

68 read with 115BBE and Rs.3,06,908/- under section 69C of the Act, disallowing the STCL claimed as set off under Section 70 of the Act, in the computation of income on the ground that it was bogus. Aggrieved by the said order, the appellant filed first appeal under Section 246A

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1617/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1611/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

KRITIKA TALWAR,NEW DELHI vs. ACIT CENTRAL CIRCLE 4 , NEW DEHLI, NEW DEHLI

In the result, all the appeals of the Assessees are allowed

ITA 1608/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1615/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jan 2021AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

KRITIKA TALWAR,NEW DELHI vs. ACIT CENTRAL CIRCLE 4 , NEW DEHLI, NEW DEHLI

In the result, all the appeals of the Assessees are allowed

ITA 1609/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1613/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1822/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1820/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1826/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

NANY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1806/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

NEERU DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1991/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

POONAM DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1810/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1827/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1814/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1828/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1818/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1612/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall