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71 results for “disallowance”+ Section 234B(3)clear

Sorted by relevance

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Key Topics

Section 143(3)53Disallowance48Addition to Income48Section 14739Section 40A(3)34Section 234A32Section 1132Section 80I31Deduction31Section 143(1)

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 25/IND/2015[2006-07]Status: DisposedITAT Indore28 Feb 2017AY 2006-07

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

disallowance of depreciation of Rs 6,22,197/-even when the said building was for running of the school. 6) The Ld CIT (A) was also erred in deciding the charging of in interest as consequential in nature even when in the case of re-assessment interest is chargeable under sub-section (3) of section 234B

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Showing 1–20 of 71 · Page 1 of 4

29
Section 234B27
Penalty13
ITA 352/IND/2016[2008-09]Status: Disposed
ITAT Indore
28 Feb 2017
AY 2008-09

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

disallowance of depreciation of Rs 6,22,197/-even when the said building was for running of the school. 6) The Ld CIT (A) was also erred in deciding the charging of in interest as consequential in nature even when in the case of re-assessment interest is chargeable under sub-section (3) of section 234B

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 354/IND/2016[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

disallowance of depreciation of Rs 6,22,197/-even when the said building was for running of the school. 6) The Ld CIT (A) was also erred in deciding the charging of in interest as consequential in nature even when in the case of re-assessment interest is chargeable under sub-section (3) of section 234B

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 26/IND/2015[2007-08]Status: DisposedITAT Indore28 Feb 2017AY 2007-08

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

disallowance of depreciation of Rs 6,22,197/-even when the said building was for running of the school. 6) The Ld CIT (A) was also erred in deciding the charging of in interest as consequential in nature even when in the case of re-assessment interest is chargeable under sub-section (3) of section 234B

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 24/IND/2015[2005-06]Status: DisposedITAT Indore28 Feb 2017AY 2005-06

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

disallowance of depreciation of Rs 6,22,197/-even when the said building was for running of the school. 6) The Ld CIT (A) was also erred in deciding the charging of in interest as consequential in nature even when in the case of re-assessment interest is chargeable under sub-section (3) of section 234B

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

234B(3) and without jurisdiction and therefore be cancelled. 7. We will first take up ITANo.90/Ind/2019. Through this appeal assessee has raised various grounds including the additional 7 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 grounds challenging the finding of ld. CIT(A) cancelling the registration 12AA(3) & 12AA(4) of the Act, treating the assessee as carrying out business

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

234B(3) and without jurisdiction and therefore be cancelled. 7. We will first take up ITANo.90/Ind/2019. Through this appeal assessee has raised various grounds including the additional 7 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 grounds challenging the finding of ld. CIT(A) cancelling the registration 12AA(3) & 12AA(4) of the Act, treating the assessee as carrying out business

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

ITA 7/IND/2023[2010-11]Status: DisposedITAT Indore31 Jul 2023AY 2010-11

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

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

ITA 9/IND/2023[22013-14]Status: DisposedITAT Indore31 Jul 2023

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

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

ITA 11/IND/2023[22015-16]Status: DisposedITAT Indore31 Jul 2023

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

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

ITA 6/IND/2023[2010-11]Status: DisposedITAT Indore31 Jul 2023AY 2010-11

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

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

ITA 8/IND/2023[22012-13]Status: DisposedITAT Indore31 Jul 2023

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

Section 142(1)Section 143(3)Section 147Section 148Section 154Section 40A(3)

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 292/IND/2017[2012-13]Status: DisposedITAT Indore10 Apr 2023AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

234B of the Act. 7. on the facts and circumstances or the case and in law, the ld. AO has erred in levying interest under section 234D of the Act. 8. on the facts and circumstances of the case and in law, the ld. AO has erred in withdrawing the interest under section 244A of the act. It is prayed

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 319/IND/2018[2013-14]Status: DisposedITAT Indore10 Apr 2023AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

234B of the Act. 7. on the facts and circumstances or the case and in law, the ld. AO has erred in levying interest under section 234D of the Act. 8. on the facts and circumstances of the case and in law, the ld. AO has erred in withdrawing the interest under section 244A of the act. It is prayed

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

ITA 179/IND/2016[2011-12]Status: DisposedITAT Indore10 Apr 2023AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 144C(13)Section 144C(8)

234B of the Act. 7. on the facts and circumstances or the case and in law, the ld. AO has erred in levying interest under section 234D of the Act. 8. on the facts and circumstances of the case and in law, the ld. AO has erred in withdrawing the interest under section 244A of the act. It is prayed

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 229/IND/2023[2015-16]Status: DisposedITAT Indore26 Sept 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

Section 143(3)Section 263Section 271E

disallowed and added back in the assessees income u/s 40A (3) which was not done. The omission would have resulted in under assessment to the extent of Rs. 6533000/- involving short levy of tax of Rs. 28,19,111/- (being 32.445% of 6533000 including interest u/s 234B for Rs. 6,99,479/- being 33% on 2119632). Keeping in view

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

3. That the Ld. CIT (A) erred in maintaining disallowance of claim of additional depreciation under section 32 (1) (iia) of the Act of Rs.1, 20, 20, 000/-. 4.That the Ld. CIT (A) erred in maintaining Levy of interest under section 234B

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 405/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 441/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita