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8 results for “section 68”+ Section 234Dclear

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Key Topics

Section 14711Section 6910Section 144C(13)6Section 1446Section 142(1)5Unexplained Investment5Addition to Income5Natural Justice5Condonation of Delay5

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)

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 and the appellant claims relief that it be held that the aforesaid adjustments are bad in law and the ld. AO be directed to delete

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

Section 143(3)3
Section 144C(8)3
Transfer Pricing3

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)

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 and the appellant claims relief that it be held that the aforesaid adjustments are bad in law and the ld. AO be directed to delete

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)

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 and the appellant claims relief that it be held that the aforesaid adjustments are bad in law and the ld. AO be directed to delete

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE-2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

ITA 555/IND/2025[2017-18]Status: DisposedITAT Indore19 Jan 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Date of Hearing
Section 142(1)Section 144Section 147Section 69

234D of the Act was also charged. 7. Aggrieved by the assessment order, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals). With respect to Grounds relating to the addition of ₹37,74,25,800/- on account of unexplained investment/share application money pending allotment, the learned CIT(A) noted that despite issuance of several notices both

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

ITA 564/IND/2025[2016-17]Status: DisposedITAT Indore19 Jan 2026AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Shri Anup Singh, CIT-DR
Section 142(1)Section 144Section 147Section 69

234D of the Act was also charged. 7. Aggrieved by the assessment order, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals). With respect to Grounds relating to the addition of ₹37,74,25,800/- on account of unexplained investment/share application money pending allotment, the learned CIT(A) noted that despite issuance of several notices both

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

ITA 562/IND/2025[2014-15]Status: DisposedITAT Indore19 Jan 2026AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Shri Anup Singh, CIT-DR
Section 142(1)Section 144Section 147Section 69

234D of the Act was also charged. 7. Aggrieved by the assessment order, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals). With respect to Grounds relating to the addition of ₹37,74,25,800/- on account of unexplained investment/share application money pending allotment, the learned CIT(A) noted that despite issuance of several notices both

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

ITA 580/IND/2025[2016-17]Status: DisposedITAT Indore19 Jan 2026AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Date of Hearing
Section 142(1)Section 144Section 147Section 69

234D of the Act was also charged. 7. Aggrieved by the assessment order, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals). With respect to Grounds relating to the addition of ₹37,74,25,800/- on account of unexplained investment/share application money pending allotment, the learned CIT(A) noted that despite issuance of several notices both

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

ITA 563/IND/2025[2015-16]Status: DisposedITAT Indore19 Jan 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Shri Anup Singh, CIT-DR
Section 142(1)Section 144Section 147Section 69

234D of the Act was also charged. 7. Aggrieved by the assessment order, the assessee filed an appeal before the learned Commissioner of Income-tax (Appeals). With respect to Grounds relating to the addition of ₹37,74,25,800/- on account of unexplained investment/share application money pending allotment, the learned CIT(A) noted that despite issuance of several notices both