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2 results for “disallowance”+ Section 43Aclear

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Key Topics

Section 2636Section 545

SH. PARMANAND SISODIYA,INDORE vs. ITO-1(2), INDORE, INDORE

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

ITA 202/IND/2023[2015-16]Status: DisposedITAT Indore30 Oct 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Parmanand Sisodiya, Ito, Flat No.404-405, Ax-18-C, 1(2), Satyamitra Paradise, Indore. Scheme No.71, Gumasta Vs. Nagar, Indore. (Appellant / Assessee) (Respondent/ Revenue) Pan: Alops1416K Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.10.2023 Date Of Pronouncement 30.10.2023

Section 54Section 54B

disallowance so sustained being illegal and wrong, the same may very kindly deletd. 2. The assessee is an individual and filed return of income on 31st March, 2016, declaring total income of Rs. 1,90,050/-. The case of the assessee was selected for scrutiny through CASS. During the assessment proceedings, the AO noted that the assessee has claimed deduction

M/S JILA SAHAKARI KENDRIYA BANK, ,KHARGONE vs. ACIT-2, INDORE

In the result the appeals of the assessee is dismissed

ITA 496/IND/2018[13-14]Status: Disposed
ITAT Indore
05 Jun 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aaatj0529K Assessee By Shri Subhash Jain, Ar Revenue By Shri Ram Kumar Yadav, Cit Date Of Hearing 29.05.2024 Date Of Pronouncement 05.06.2024 O R D E R

Section 143(3)Section 263

43A of M.P Co- operative Act allowed all provisions of the assessee bank. Hence, the Ld. AR has submitted that when the Ld. A.O has taken a possible view the Ld. PCIT is not permitted to invoke the provisions of Section 263 of the Income Tax Act merely because he does not agree with the view