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6 results for “disallowance”+ Section 206C(7)clear

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Delhi66Mumbai40Telangana14Ahmedabad14Jaipur12Kolkata9Indore6Chandigarh4Guwahati4Cuttack3Bangalore3Nagpur3Jodhpur2Hyderabad2Raipur2Cochin2Chennai2Varanasi2Amritsar1Pune1Rajkot1

Key Topics

Section 143(3)22Section 153A12Section 686Section 143(2)4Addition to Income4Section 1323Section 132(4)3Section 142(1)3Section 143(1)2

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

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

Section 143(1)Section 234B

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore
12 Oct 2023
AY 2018-19

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

Section 143(1)Section 234B

disallowance is made by the CPC while processing the return u/s 143(1) therefore, the assessee had no occasion to produce the supporting evidence to show that the TCS was collected by the Excise Department in respect of the purchase made and accounted by the assessee. Page 4 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 309/IND/2017[2013-14]Status: DisposedITAT Indore25 Jan 2023AY 2013-14

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

7 of 2003 dated: 05.09.2003 issued by the CBDT while deleting the additions, of Rs.2,36,839/- and Rs. 10,697/-. 9. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law while deleting the additions, of Rs. 2,36,839/- and Rs.10,697/- by not appreciating the fact that there

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 244/IND/2017[2012-13]Status: DisposedITAT Indore25 Jan 2023AY 2012-13

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

7 of 2003 dated: 05.09.2003 issued by the CBDT while deleting the additions, of Rs.2,36,839/- and Rs. 10,697/-. 9. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law while deleting the additions, of Rs. 2,36,839/- and Rs.10,697/- by not appreciating the fact that there

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 441/IND/2018[2014-15]Status: DisposedITAT Indore25 Jan 2023AY 2014-15

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

7 of 2003 dated: 05.09.2003 issued by the CBDT while deleting the additions, of Rs.2,36,839/- and Rs. 10,697/-. 9. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in law while deleting the additions, of Rs. 2,36,839/- and Rs.10,697/- by not appreciating the fact that there

HAMID HUSAIN,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

Appeals are allowed for statistical purposes

ITA 115/IND/2025[2021-22]Status: DisposedITAT Indore14 Oct 2025AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiito-4(1), Hamid Husain, बनाम/ Bhopal 369, Kaji Camp, Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Revenue/Appellant) (Assessee/Respondent) Hamid Husain, Assessment Unit, बनाम/ 369, Kaji Camp, Income Tax Department Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Assessee/Appellant) (Revenue/Respondent)

Section 133(6)Section 143(2)Section 143(3)Section 270A

7. We find that the AO has made 100% disallowance of purchases made by assessee from 6 parties assigning four reasons as mentioned in in Para 3 & 4 of assessment-order (re-produced above) and the Ld. AR for assessee has given his submission qua those reasons one by one as under: (i) The first reason assigned is that