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4 results for “disallowance”+ Natural Justiceclear

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Key Topics

Section 80I6Section 804Section 43D4Section 139(1)3Section 1392Section 362Section 1452Deduction2Addition to Income

H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX

ITA/56/2008HC Himachal Pradesh31 Dec 2024

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA

Section 260Section 37Section 37(1)

Justice Satyen Vaidya, Judge. Whether approved for reporting?1Yes. For the appellants : Mr. Vishal Mohan, Sr. Advocate with Mr. Prashant Sharma and Mr. Praveen Sharma, Advocates. For the respondents : Mr. Neeraj Sharma & Mr. Ishan Kashyap, Advocates. Satyen Vaidya, Judge: Since common questions of law have arisen in these appeals inter-se the same parties out of assessment proceedings for different

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/83/2018HC Himachal Pradesh07 Dec 2022
2

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

Justice Sushil Kukreja, Judge. Whether approved for reporting?1 For the appellant(s) : Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. For the respondent(s) : Mr. Vishal Mohan & Mr. Rakesh Kumar Thakur, Advocates. Sabina, Judge . (Oral) Vide this order, above mentioned two appeals would be disposed of as they involved common issue. 2. Appellant-revenue has filed

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/82/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

Justice Sushil Kukreja, Judge. Whether approved for reporting?1 For the appellant(s) : Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. For the respondent(s) : Mr. Vishal Mohan & Mr. Rakesh Kumar Thakur, Advocates. Sabina, Judge . (Oral) Vide this order, above mentioned two appeals would be disposed of as they involved common issue. 2. Appellant-revenue has filed

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

Appeal is dismissed

ITA/35/2019HC Himachal Pradesh22 Dec 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I

Justice Jyotsna Rewal Dua, Judge Whether approved for reporting ?1 Yes _____________________________________________________________ For the Appellant : Ms. Vandana Kuthiala, Advocate For the Respondent : Mr. Vishal Mohan, Senior Advocate, with Mr. Praveen Sharma and Mr.Aditya Sood, Advocates -------------------------------------------------------------------------------------------- Jyotsna Rewal Dua, Judge The revenue has filed this appeal against the order of learned Income Tax Appellate Tribunal (in short ITAT) allowing certain deductions