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39 results for “disallowance”+ Section 153C(2)clear

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Key Topics

Section 271D182Section 269S78Section 153C73Section 1025Section 143(3)23Section 26317Section 6816Addition to Income16Section 153A14Penalty

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in\nterms mentioned above

ITA 598/IND/2024[2016-2017]Status: DisposedITAT Indore08 May 2025AY 2016-2017
Section 153C

disallowances in the assessment proceedings u/s\n153C r.w.s 153A, without there being any incriminating material found\nduring the course of search which belong to Assessee.\n4. On the facts and circumstances of the case, the Ld. CIT(A) & Ld. A.O. has\nerred, both on facts and in law in assessing the income of the assessee

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, BHOPAL, AAYKAR BHAWAN, BHOPAL

Appeals are allowed for statistical purposes in

ITA 597/IND/2024[2015-2016]Status: DisposedITAT Indore08 May 2025AY 2015-2016

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Showing 1–20 of 39 · Page 1 of 2

13
Limitation/Time-bar6
Revision u/s 2636
Section 153C

2 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 3.1 That the Ld. CIT(A) erred in not appreciating that the proceedings initiated u/s 153C and order passed by the Ld. AO under Section 153C is itself bad in law, perverse, without jurisdiction and liable to be quashed

PRASAM RAKESH CHOUDHARY ,GIRNAR SOCIETY, ITWARI, NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 1, BHOPAL, AAYKAR BHAWAN, BHOPAL

Appeals are allowed for statistical purposes in

ITA 595/IND/2024[2013 - 2014]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 153C

2 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 3.1 That the Ld. CIT(A) erred in not appreciating that the proceedings initiated u/s 153C and order passed by the Ld. AO under Section 153C is itself bad in law, perverse, without jurisdiction and liable to be quashed

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL -1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in

ITA 599/IND/2024[2019-2020]Status: DisposedITAT Indore08 May 2025AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 153C

2 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 3.1 That the Ld. CIT(A) erred in not appreciating that the proceedings initiated u/s 153C and order passed by the Ld. AO under Section 153C is itself bad in law, perverse, without jurisdiction and liable to be quashed

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL - 1, BHOPAL, AAYKAR BHAWAN

Appeals are allowed for statistical purposes in

ITA 596/IND/2024[2014-2015]Status: DisposedITAT Indore08 May 2025AY 2014-2015

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 153C

2 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 3.1 That the Ld. CIT(A) erred in not appreciating that the proceedings initiated u/s 153C and order passed by the Ld. AO under Section 153C is itself bad in law, perverse, without jurisdiction and liable to be quashed

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

disallowance made at Rs.2048173/- therefore, be kindly deleted. 4. That on the facts & in the circumstances of the case and in law, the learned lower authorities wholly wrong and opposed to fact that the society had paid Rs.561877 to Vijay Ramani who is the member of the society and therefore, there is violation of section

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

2. Vaishnavi Educational Society Vs. Deputy Commissioner of Income Tax ITAT Hyderabad Tribunal (B) (2015) 167 TTJ o 774(Hyd) "Applicability of section 115BBC - Addition of donations - Treated as anonymous donations when no record maintained - During search and seizure at house or doctor, some documents of assessee society were seized, on notice by Assessing Officer u/ s 153C, Nil returns

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

2. Vaishnavi Educational Society Vs. Deputy Commissioner of Income Tax ITAT Hyderabad Tribunal (B) (2015) 167 TTJ o 774(Hyd) "Applicability of section 115BBC - Addition of donations - Treated as anonymous donations when no record maintained - During search and seizure at house or doctor, some documents of assessee society were seized, on notice by Assessing Officer u/ s 153C, Nil returns

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

153C of the Income Tax Act. 4.That on the facts and in the circumstances of the case and in law, the Ld Assessing officer erred in calculating the amount of long-term capital gain on transfer of Agricultural land even. when the land in question was not a capital ass et as per provision of section 2

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 805/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 798/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 799/IND/2019[2015-16]Status: DisposedITAT Indore31 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 800/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 801/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 802/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 803/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

153C or 147 to bring undisclosed income in the form of cash loan, which in our considered opinion, the authority failed to do. Therefore, Loan or Deposit of Money actually taken by appellant is to be established by independent and direct evidence and not with the help of Laptop data or jottings. The Burden is heavy on the person