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3 results for “section 68”+ Section 5Oclear

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Section 683Addition to Income3Section 143(3)2Section 1312

HOPEWIN ADMARK & CONSULTANCY SERVICES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal is allowed partly for statistical purpose

ITA 1720/DEL/2012[2001-02]Status: DisposedITAT Delhi16 Jun 2017AY 2001-02

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143(1)Section 146Section 147Section 148Section 68

68 : Rs.12,40,000/- 3. On account of addition in Assets, : Rs.1,13,430/- 4. On account of bogus sundry creditors; : Rs.14,05,625/- The a/cs of Sundry Debtors and Sundry Creditors were not proved beyond doubt. The balances of Sundry Debtors and Sr Creditors have been Carried forward to the A.Y. 2000-01, There is increase in investment from

ACIT, NEW DELHI vs. SMT. PREM ANAND, NEW DELHI

In the result, the Appeal filed by the Revenue stands dismissed

ITA 3514/DEL/2014[2008-09]Status: DisposedITAT Delhi13 Apr 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. F.R. Meena, Sr. DR
Section 143(3)Section 68

section 68 with effect from 01.04.2013, which empowers the AO to examine source of source in case of share application money from 01.04.2013 and no other cases prior to that. This amendment further does not give power to the AO to examine source of source of non-share capital cases and that too prior to 01.04.2013. Undisputedly; the appellant

YASHPAL VATS,NEW DELHI vs. ITO, NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 3645/DEL/2017[2010-11]Status: DisposedITAT Delhi27 Nov 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Raj Kumar & Sh. SumitFor Respondent: Ms. Ashna Paul, Sr. DR
Section 131Section 143(3)Section 68

section 68 with effect from 01.04.2013, which empowers the AO to examine source of source in case of share application money from 01.04.2013 and no other cases prior to that. This amendment further does not give power to the AO to examine source of source of non-share capital cases and that too prior to 01.04.2013. Undisputedly; the assessee