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40 results for “disallowance”+ Section 237clear

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Key Topics

Addition to Income35Section 143(3)27Section 14A18Disallowance17Section 26315Section 80I14Section 1012Section 143(2)10Section 687Section 271A

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

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

ITA 550/IND/2023[2018-19]Status: HeardITAT Indore18 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

Section 143(1)(a)Section 154Section 40A(3)

disallowed if they are made in cash in the sums exceeding the amount specified under section 40A(3). We have earlier observed that rule 6DD has to be read along with section 40A(3). The rule also contemplates payments made for stock-in-trade and raw materials. This rule is in accordance with the terms of section

PERFECT REALLNFRA ( INDIA) P LTD ,KHANDWA vs. ACIT , KHANDWA

In the result, appeal filed by the assessee is partly allowed

Showing 1–20 of 40 · Page 1 of 2

7
Undisclosed Income4
Reassessment3
ITA 188/IND/2022[2014-15]Status: DisposedITAT Indore20 Dec 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Shah, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 143(2)Section 143(3)Section 154Section 44A

237/- in respect of electricity expenses, disallowance of Rs.10,000/-, in respect of vehicle expenses, disallowance of Rs.10,000/- in respect of office expenses and disallowance of Rs.20,000/- on account of travelling expenses. The assessee filed rectification application under Section

THE ACIT, CENTRAL-1, INDORE vs. M/S. ARIHANT CAPITAL MARKETS LTD., INDORE

In the result, the appeal of the revenue and cross objection of

ITA 370/IND/2017[2013-14]Status: DisposedITAT Indore31 May 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

Section 143(2)Section 143(3)Section 14A

section 14A of the Act made disallowance of Rs. 52,26,627/- which comprised of interest disallowance of Rs. 42,64,143/- and disallowance for administrative expenses of Rs. 9,62,484/-. 5. Aggrieved with the findings of the Assessing Officer, the assessee went in appeal before the learned Commissioner of Income Tax (Appeals) and majorly succeeded as the learned

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

disallowance under section 14A of the Act, were made even though the assessee has debited interest expenditure of Rs. 3.61 crores. Thus, there was prima-facie reason for reopening of assessment. Therefore, the Assessing Officer was justified in reopening the assessment by issuing notice under section 148 of the Act. We therefore, reject M/s. Sanwaria Agroil Ltd. / I.T.A. No. 620/Ind/2013

PRAHLAD DAS GOYAL,BHOPAL vs. DCIT - 1(1) BHOPAL, BHOPAL

Appeal is partly allowed

ITA 5/IND/2025[2016-17]Status: DisposedITAT Indore04 Aug 2025AY 2016-17

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Prahlad Das Goyal, Dcit/Acit 1(1) 18, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3494L Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 04.08.2025

Section 143(2)Section 143(3)Section 194Section 40

disallowed if they are made in cash in the sums exceeding the amount specified under section 40A(3). We have earlier observed that Rule 6DD has to be read along with Section 40A(3). The Rule also contemplates payments made for stock-in-trade and raw materials. This Rule is in accordance with the terms of Section

M/S. C.K. COTSPIN PVT. LTD.,BURHANPUR vs. THE DCIT, KHANDWA

In the result, the appeal of the assessee is allowed

ITA 816/IND/2014[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri C.M. Garg & Shri O.P. Meena

section 36 (1) (iii) of the Act. 1.3.7. The Ld. A.R. further placed reliance on following judgement : CIT vs. Hero Cycles Ltd. (2010) 323 ITR 518 (P&H) wherein it was held that no disallowance out of interest payment is permissible if AO does not establish nexus between the expenditure incurred and income generated. The Ld. A.R. submitted that

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

Section 143(3)Section 144CSection 144C(5)

disallowance of claim of INR 72,992/- under section 10AA of the Act on the interest earned from fixed deposits kept with bank(s) by the Appellant as margin money for providing letter of credit and guarantee to the suppliers and other Government departments for registration like Sales Tax etc. 8. Deduction in respect of 'Education Cess on income

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

ITA 252/IND/2017[2008-09]Status: DisposedITAT Indore24 Nov 2022AY 2008-09

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sumit Nema, Sr. Advocate with Shri Gagan TiwariFor Respondent: 28.09.2022
Section 132Section 132(4)Section 143Section 143(1)Section 271ASection 271DSection 274Section 41(1)

disallowances ouf of various expenses claimed by the appellant whereas the remaining addition of Rs.8,83,283/- was made by invoking the provisions of S.14A of the Act. The AO while passing the assessment order also initiated penalty proceedings under S.271AAA of the Act. A copy of the assessment order has already been furnished by the appellant along with

SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

ITA 280/IND/2019[2014-15]Status: DisposedITAT Indore18 Dec 2020AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

Section 10(38)Section 143(3)Section 263

disallowing the said claim render the assessment order is prejudicial to the interest of revenue. You are, therefore) required to show cause why provisions of section 263 be not invoked in your case for the reasons mentioned above as the order of AO dated 27-12- 2016 is erroneous in so far as it is prejudicial to the interest

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

section 263(1). ..........rompton Greaves Ltd. [2017] 82 taxmann.com 246 [Mumbai-ITAT ...........C) .......that on perusal of the said assessment order it was clear that the Assessing ........had not made any enquiry with respect to the claim of deduction of the assessee-company with respect to provisions for warranty charges, excise duty, .......tax and liquidity damages amounting to Rs.17.72 crores

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

In the result, the appeal is allowed

ITA 63/IND/2017[2011-12]Status: DisposedITAT Indore15 Mar 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13

Section 10Section 11Section 143(3)Section 20

237 ITR 8S9), CIT vs. Anjurn M. H. Ghaswnla and Spentex ndustries Ltd. vs. CCE (Civil app. No.- l978 of 2007) 4.15 In the light of above discussion let us revisit thc dccision m Goetze (India) Ltd.: Article 265 of the Constitution empowers the Governmenl to levy and collect tax that it can through the authority of law. Circular

DCIT 3 (1) , BHOPAL vs. M/S NHDC LTD, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 316/IND/2020[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

237 ITR 53 and held that there is no direct nexus between the income and the industrial undertaking eligible for deduction u/s 80IA. Ld. DR has relied upon the order of the AO. 5. On the other hand, Ld. Counsel for the assessee has submitted that the CIT(A) has allowed the claim of the assessee by considering the fact

NHDC LIMITED,BHOPAL vs. DCIT - 3(1), BHOPAL, BHOPAL

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 40/IND/2021[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

237 ITR 53 and held that there is no direct nexus between the income and the industrial undertaking eligible for deduction u/s 80IA. Ld. DR has relied upon the order of the AO. 5. On the other hand, Ld. Counsel for the assessee has submitted that the CIT(A) has allowed the claim of the assessee by considering the fact

SHRI SHRIRAM TOSHNIWAL,BURHANPUR vs. ACIT, KHANDWA

In the result appeal the assessee is partly allowed

ITA 2/IND/2019[2014-15]Status: DisposedITAT Indore11 Apr 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Shri Shriram Toshniwal, Asstt. Commissioner Of Prop. M/S. Gayatri Vs. Income Tax, Enterprises, Udyog Nagar, Khandwa Burhanpur (Appellant) (Respondent ) Pan Abxpt0602K Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri Maneesh Vaidya & Ms. Preeti Patwa, Cas Date Of Hearing 18.03.2019 Date Of Pronouncement 11.04.2019 O R D E R

Section 131Section 133ASection 143(3)Section 14A

Disallowance u/s 14A 1,24,074 3. Total income assessed 4,07,27,237 4. Rounded off Rs.4,07,27,240 Aggrieved assessee preferred appeal before Ld. CIT(A) and partly succeeded. 4. Now the assessee is in appeal before the Tribunal. Shriram Toshiniwal 5. Ld. Counsel for the assessee referring to the detailed written submission challenged the validity

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

disallowed by the assessee in the respective years. The AO rejected the same on the premise that claims made through a revised return could only be entertained. He relied on the decision of the Hon 'ble Supreme Court in the case of Goetze India Ltd. The CIT(A) observed that the AO rejected the claim merely stating that since

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

disallowed by the assessee in the respective years. The AO rejected the same on the premise that claims made through a revised return could only be entertained. He relied on the decision of the Hon 'ble Supreme Court in the case of Goetze India Ltd. The CIT(A) observed that the AO rejected the claim merely stating that since

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

disallowed by the assessee in the respective years. The AO rejected the same on the premise that claims made through a revised return could only be entertained. He relied on the decision of the Hon 'ble Supreme Court in the case of Goetze India Ltd. The CIT(A) observed that the AO rejected the claim merely stating that since

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

disallowed by the assessee in the respective years. The AO rejected the same on the premise that claims made through a revised return could only be entertained. He relied on the decision of the Hon 'ble Supreme Court in the case of Goetze India Ltd. The CIT(A) observed that the AO rejected the claim merely stating that since

SHRI MAYUR BANSAL,GWALIOR vs. THE DCIT, CENTRAL, BHOPAL

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

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

Section 119Section 153ASection 156

disallowances in assessment framed U/s 153A of the Act, the Id. CIT(A) should have held that none of the addition made are sustainable in the present case. 2.1 BECAUSE assessment order dated 20.12.2019 was issued manually i.e. without Document Identification Number (in short 'DIN'), accordingly, the same was liable to be held as invalid and deemed to have never

M/S AYUSH AJAY CONSTRUCTION PVT. LTD. ,INDORE vs. THE DCIT CENTRAL-(1), INDORE

The appeal is dismissed

ITA 174/IND/2023[2018-19]Status: DisposedITAT Indore12 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Ayushajay Construction Pr.Cit-1, Private Limited, Indore. बनाम/ 3/3, South Tukoganj, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aacca 5523 B Assessee By Shri Prakash Jain & Ms. Shreya Jain, Cas Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 22.11.2023 Date Of Pronouncement 12.01.2024

Section 143(3)Section 263

section 4(1)(b)( i), could it be said that the right to enhance compensation, which has not yet been accepted by the proper forum, namely, the Court, has also become payable on the date when the original compensation became payable, for being included in that year of assessment. The enhanced compensation accrues only when it becomes payable, i.e., when