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7 results for “reassessment u/s 147”+ Deemed Dividendclear

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Key Topics

Section 143(3)11Addition to Income7Section 69A4Section 1484Unexplained Money4Reopening of Assessment4Section 1473Section 363Section 36(1)(ii)

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE DCIT CIRCLE-1(1), INDORE

ITA 359/IND/2017[2009-10]Status: DisposedITAT Indore13 Oct 2021AY 2009-10

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

Section 143(3)Section 148Section 69A

deemed dividend u/s 2(22)(e) and hence assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened by issuing notice u/s 148 and vide

SARTHAK REAL BUILT PVT. LTD, ,INDORE vs. DY, CIT,CPC-TDS, GHAZIABAD

ITA 819/IND/2017[14-15--26Q/Q-4]Status: DisposedITAT Indore13 Oct 2021

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

3
Section 37(1)3
Section 683
Disallowance3
Section 143(3)Section 148Section 69A

deemed dividend u/s 2(22)(e) and hence assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened by issuing notice u/s 148 and vide

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE PR.CIT-1, INDORE

ITA 284/IND/2017[2012-13]Status: DisposedITAT Indore13 Oct 2021AY 2012-13

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

Section 143(3)Section 148Section 69A

deemed dividend u/s 2(22)(e) and hence assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened by issuing notice u/s 148 and vide

ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S FERRO CONCREATE CONSTRUCTION (INDIA) PVT. LTD INDORE, INDORE

ITA 439/IND/2017[09-10]Status: DisposedITAT Indore13 Oct 2021

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

Section 143(3)Section 148Section 69A

deemed dividend u/s 2(22)(e) and hence assessing total income at Rs. 1,81,09,150/-. Thereafter, an order u/s 154 was passed on 26.12.2012 on the question of depreciation resulting into determination of total income of the assessee at Rs. 1,86,21,994/-. Thereafter, on 04.03.2015, the case was reopened by issuing notice u/s 148 and vide

ACIT (CENTRAL UJJAIN, UJJAIN vs. M/S ARIHANT FUTURE AND COMMODITIES LTD, INDORE

ITA 734/IND/2019[2016-17]Status: DisposedITAT Indore31 Mar 2022AY 2016-17

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

Section 143(3)Section 147Section 36Section 36(1)(ii)Section 37(1)Section 68Section 69C

dividend income during the year for working of 14A disallowance as is clarified by the CBDT’s Circular No. 5/2014 dated 11th February, 2014. 7. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the aforesaid addition u/s 14A, while incorrectly observing that the interest income of the assessee was much

THE ACIT ,CENTRAL-UJJAIN, INDORE vs. M/S ARIHANT CAPITALS MARKETS LTD , INDORE

ITA 11/IND/2021[2014-15]Status: DisposedITAT Indore21 Mar 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

Section 143(3)Section 147Section 36Section 36(1)(ii)Section 37(1)Section 68Section 69C

dividend income during the year for working of 14A disallowance as is clarified by the CBDT’s Circular No. 5/2014 dated 11th February, 2014. 7. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the aforesaid addition u/s 14A, while incorrectly observing that the interest income of the assessee was much

THE ACIT, CENTRAL - UJJAIN, INDORE vs. M/S ARIHANT FUTURE & COMMADITIES LTD , INDORE

ITA 10/IND/2021[2014-15]Status: DisposedITAT Indore21 Mar 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

Section 143(3)Section 147Section 36Section 36(1)(ii)Section 37(1)Section 68Section 69C

dividend income during the year for working of 14A disallowance as is clarified by the CBDT’s Circular No. 5/2014 dated 11th February, 2014. 7. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the aforesaid addition u/s 14A, while incorrectly observing that the interest income of the assessee was much