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10 results for “section 68”+ Section 69Bclear

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Jaipur232 Delhi161 Mumbai121 Chandigarh96 Bangalore80 Chennai64 Indore57 Surat50 Ahmedabad48 Pune48 Hyderabad45 Cochin25 Kolkata24 Agra22 Visakhapatnam17 Rajkot17 Amritsar15 Raipur12 Ranchi12 Guwahati10 Jodhpur9 Jabalpur7 Cuttack6 Allahabad6 Karnataka3 Lucknow3 SC3 Patna2 Panaji1 Varanasi1 Nagpur1 Kerala1 Dehradun1

Key Topics

Section 26316 Section 115B13 Section 153A11 Addition to Income10 Section 158B9 Section 688 Section 1327 Section 2505 Section 1474 Penalty

SHRI ABDUL HANNAN,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

ITA 47/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR

Section 115BSection 143(3)Section 263

68 or section 69 or section 69A or section 69B or section 69C or section

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

3

Search & Seizure3

Business Income2

ITA 46/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR

Section 115BSection 143(3)Section 263

68 or section 69 or section 69A or section 69B or section 69C or section

SUMITRA DEVI JHURIA,GUWAHATI vs. ITO-2(1) GUWAHATI, GUWAHATI

In the result, the appeal of the assessee is hereby dismissed

ITA 175/GTY/2024[2014-15]Status: DisposedITAT Guwahati19 Feb 2025AY 2014-15

Bench: Levying The Special Tax Rates As Prescribed Under Section 115Bbe Of The Act.

Section 115BSection 144BSection 147Section 154Section 250Section 68Section 69C

Sections 68, 69, 69A, 69B, 69C or section 69D of the Act. It is evident that computation of tax under

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

Section 153A of the Act, which had escaped assessment for AY 2011-12 and did not make any addition to the income of the 23 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 assessee u/s. 69, 69A or 69B of the Act. So, therefore, according to Shri Dudhwewala, since the AO did not make

SHRI ALOK KUMAR JAIN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, all the three appeals of the assessee are hereby dismissed

ITA 116/GTY/2012[2006-07]Status: DisposedITAT Guwahati27 May 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.114,115&116/Gty/2012 Assessment Year: 2004-05, 2005-06 & 2006-07 Shri Alok Kumar Jain ………………………………………..…….……Appellant Amin Building, Ms Road, Athgaon, Guwahati [Pan:Actpj0806G] Vs. Acit, Circle-1, Guwahati…….…..…...............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri I. Ganeshori Devi, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2022 Date Of Pronouncing The Order : May 27, 2022

Section 132Section 139Section 153ASection 250Section 68Section 69A

section 153A of the Act, the assessee had claimed liability of Rs.95,600/- towards sundry creditors, however, as per the balance sheet filed along with original return, there was shown no such liability of sundry creditors. The Assessing Officer further observed that the assessee failed to prove the identity of the creditors, genuineness of the transaction and the creditworthiness

SHRI ALOK KUMAR JAIN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, all the three appeals of the assessee are hereby dismissed

ITA 114/GTY/2012[2004-05]Status: DisposedITAT Guwahati27 May 2022AY 2004-05

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.114,115&116/Gty/2012 Assessment Year: 2004-05, 2005-06 & 2006-07 Shri Alok Kumar Jain ………………………………………..…….……Appellant Amin Building, Ms Road, Athgaon, Guwahati [Pan:Actpj0806G] Vs. Acit, Circle-1, Guwahati…….…..…...............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri I. Ganeshori Devi, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2022 Date Of Pronouncing The Order : May 27, 2022

Section 132Section 139Section 153ASection 250Section 68Section 69A

section 153A of the Act, the assessee had claimed liability of Rs.95,600/- towards sundry creditors, however, as per the balance sheet filed along with original return, there was shown no such liability of sundry creditors. The Assessing Officer further observed that the assessee failed to prove the identity of the creditors, genuineness of the transaction and the creditworthiness

SHRI ALOK KUMAR JAIN,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, all the three appeals of the assessee are hereby dismissed

ITA 115/GTY/2012[2005-06]Status: DisposedITAT Guwahati27 May 2022AY 2005-06

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.114,115&116/Gty/2012 Assessment Year: 2004-05, 2005-06 & 2006-07 Shri Alok Kumar Jain ………………………………………..…….……Appellant Amin Building, Ms Road, Athgaon, Guwahati [Pan:Actpj0806G] Vs. Acit, Circle-1, Guwahati…….…..…...............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri I. Ganeshori Devi, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2022 Date Of Pronouncing The Order : May 27, 2022

Section 132Section 139Section 153ASection 250Section 68Section 69A

section 153A of the Act, the assessee had claimed liability of Rs.95,600/- towards sundry creditors, however, as per the balance sheet filed along with original return, there was shown no such liability of sundry creditors. The Assessing Officer further observed that the assessee failed to prove the identity of the creditors, genuineness of the transaction and the creditworthiness