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33 results for “section 68”+ Section 50C(1)clear

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Key Topics

Addition to Income29Section 50C24Section 143(2)15Section 14814Section 14712Section 143(3)12Section 6910Section 234B10Section 2639Deduction

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

ITA 354/IND/2025[2019-20]Status: DisposedITAT Indore27 Feb 2026AY 2019-20

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

Section 143(1)Section 143(1)(a)Section 143(3)Section 50C

50C(1) can fall within the ambit of adjustments provided under section 143(1)(a) of the Act. It is noticed; the following adjustments can be made while processing the return under section 143(1) of the Act: "Assessment. 143. (1) Where a return has been made under section 139, or in response to a notice under

SATYANARAYAN SHARMA,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-I, INDORE

Showing 1–20 of 33 · Page 1 of 2

9
Cash Deposit7
Survey u/s 133A7

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

ITA 426/IND/2018[2013-14]Status: DisposedITAT Indore28 Dec 2020AY 2013-14

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

Section 143(3)Section 154oSection 2Section 263Section 54F

68 - He thus passed a revisional order setting aside assessment - Tribunal noted that Assessing Officer had made detailed enquiries about aforesaid aspect and mere fact that he did not make any reference to said issue in assessment order, could not make said order erroneous and prejudicial to interest of revenues - Accordingly, Tribunal set aside revisional order - Whether finding recorded

SMT NAYANA JAYESH PATEL ,INDORE vs. ACIT ( OSD ) , INDORE

In the result, appeal of assessee is dismissed

ITA 100/IND/2021[2012-13]Status: DisposedITAT Indore02 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninayana Jayesh Patel Pr. Cit 29/5, South Tukoganj Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Afypp 2075H Assessee By Shri Sudhir Padliya, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 01.06.2023 Date Of Pronouncement 02 .08.2023

Section 139Section 142(1)Section 143(3)Section 147Section 148Section 263Section 50CSection 54B

section 50C(1) if there is a prior registered agreement for the transfer of the capital asset the value adopted or assessment by the stamp value authority on the date of agreement may be taken for the purpose of computation full value of consideration of such transfer. However the stamp duty value as on the date of registered agreement

M/S MALVIKA AGROTECH PVT. LTD.,DHAR vs. THE ITO-2(2), INDORE

In the result the appeal of the assessee is allowed for statistical purposes”

ITA 358/IND/2016[2009-10]Status: DisposedITAT Indore19 Sept 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 M/S Malvika Agrotech Ito, 2(2), Pvt. Ltd, Indore Plot No.185, Sector-1, Pithampur, Dhar (Appellant) (Respondent ) Pan No.Aaccm6451G Revenue By Shri P.K. Mitra, Sr. Dr Assessee By Shri C.P. Rawka,Ca Date Of Hearing 10.09.2018 Date Of 19.9.2018 Pronouncement

Section 143(3)Section 148Section 50CSection 68

68 as discussed above Total income assessed Rs.1,38,78,807/- Less: Unabsorbed business loses of earlier years Rs.3319385/- Unabsorbed depreciation Rs. 84,18,886/- Of earlier years Rs.5099501/- Net taxable income Rs.54,59,521/- 3. Aggrieved assesee preferred an appeal before Ld.CIT(A) and partly succeeded. 4. Now the assessee is in appeal before the Tribunal raising sole issue

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 51/IND/2018[2010-11]Status: DisposedITAT Indore31 Aug 2022AY 2010-11

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

Section 143(2)Section 143(3)Section 14ASection 44A

1 of Revenue. Ground No. 2: 14. In this Ground, the issue involved is the addition of Rs. 68,79,170/- made by Ld. AO by way of short-term capital gain by invoking section 50C

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE LTD., DEWAS

In the result ground No.3& 4 are dismissed

ITA 634/IND/2014[2010-11]Status: DisposedITAT Indore31 Jan 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

1,25,000/- . The appellant has filed confirmation in respect of the advanced as pre Sl. no . 28 & 29 in the name of shri Om PrakashGoud and Shri Pop Singh Rajput from whom the appellant had received Rs. 75,000/- each and amount is outstsnding as it is their name. but it failed to file any detail in respect

M/S BHOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ACIT 1(1), UJJAIN

In the result ground No.3& 4 are dismissed

ITA 263/IND/2013[2006-07]Status: DisposedITAT Indore31 Jan 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

1,25,000/- . The appellant has filed confirmation in respect of the advanced as pre Sl. no . 28 & 29 in the name of shri Om PrakashGoud and Shri Pop Singh Rajput from whom the appellant had received Rs. 75,000/- each and amount is outstsnding as it is their name. but it failed to file any detail in respect

M/S BHOOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ITO, DEWAS

In the result ground No.3& 4 are dismissed

ITA 142/IND/2013[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

1,25,000/- . The appellant has filed confirmation in respect of the advanced as pre Sl. no . 28 & 29 in the name of shri Om PrakashGoud and Shri Pop Singh Rajput from whom the appellant had received Rs. 75,000/- each and amount is outstsnding as it is their name. but it failed to file any detail in respect

THE DCIT, 1(1), UJJAIN vs. M/S BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 137/IND/2013[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

1,25,000/- . The appellant has filed confirmation in respect of the advanced as pre Sl. no . 28 & 29 in the name of shri Om PrakashGoud and Shri Pop Singh Rajput from whom the appellant had received Rs. 75,000/- each and amount is outstsnding as it is their name. but it failed to file any detail in respect

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 411/IND/2013[2006-07]Status: DisposedITAT Indore31 Jan 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

1,25,000/- . The appellant has filed confirmation in respect of the advanced as pre Sl. no . 28 & 29 in the name of shri Om PrakashGoud and Shri Pop Singh Rajput from whom the appellant had received Rs. 75,000/- each and amount is outstsnding as it is their name. but it failed to file any detail in respect

THE DCIT, 1(1), UJJAIN vs. M/S. BHOOMIYAJI LAND & FINANCE CO.,, DEWAS

In the result ground No.3& 4 are dismissed

ITA 412/IND/2013[2007-08]Status: DisposedITAT Indore31 Jan 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

1,25,000/- . The appellant has filed confirmation in respect of the advanced as pre Sl. no . 28 & 29 in the name of shri Om PrakashGoud and Shri Pop Singh Rajput from whom the appellant had received Rs. 75,000/- each and amount is outstsnding as it is their name. but it failed to file any detail in respect

M/S. BHOMIYAJI LAND & FINANCE CO.,DEWAS vs. THE ITO, DEWAS

In the result ground No.3& 4 are dismissed

ITA 490/IND/2013[2007-08]Status: DisposedITAT Indore31 Jan 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 133ASection 143(2)

1,25,000/- . The appellant has filed confirmation in respect of the advanced as pre Sl. no . 28 & 29 in the name of shri Om PrakashGoud and Shri Pop Singh Rajput from whom the appellant had received Rs. 75,000/- each and amount is outstsnding as it is their name. but it failed to file any detail in respect

M/S. MANISH FILMS PVT. LTD.,INDORE vs. THE ITO 3(1), INDORE

In the result, the appeal filed by the assessee is

ITA 152/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

Section 2Section 50BSection 50C

1) C/o Shri Jagdish Sharma Indore बनाम/ J-59, MIG Colony, Indore Vs. (Appellant) (Revenue ) P.A. No.AADCM7398D Appellant by Shri Ajay Tulsiyan & Shri Kapil Shah, A.Rs Respondent by Shri Rajib Jain, D.R. Date of Hearing: 27.11.2018 Date of Pronouncement: 10.01.2019 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against order

SHRI NARENDRA TRIPATHI,BHOPAL vs. THE DCIT-CENTRAL-1, BHOPAL

In the result the appeal of the assessee for Assessment Year

ITA 300/IND/2017[2013-14]Status: DisposedITAT Indore07 Aug 2019AY 2013-14

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

For Appellant: S/Shri Ashish Goyal &For Respondent: Smt. Ashima Gupta, CIT
Section 132Section 153ASection 69B

Section 50C of the Act in the respective hands. In this given facts and circumstances of the case and considering the ratio laid down by Hon'ble Apex Court, we are of the considered view that there is no material evidence against the assessee which could prove that an unexplained investment in the shape of ‘on money’ was ever

SMT ANJANA SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

ITA 429/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

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

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

68,000/- to the total of unexplained cash deposits. When the matter was carried before Ld.CIT(A) Rs.38,000/- was deleted and thus for the remaining of Rs.5,30,000/- was in appeal before the Tribunal. 35. At the outset Ld. Counsel for the assessee showing the cash flow statement placed at page 32 to 33 of the synopsis submitted

SHRI SANJAY KUMAR SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

ITA 428/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

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

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

68,000/- to the total of unexplained cash deposits. When the matter was carried before Ld.CIT(A) Rs.38,000/- was deleted and thus for the remaining of Rs.5,30,000/- was in appeal before the Tribunal. 35. At the outset Ld. Counsel for the assessee showing the cash flow statement placed at page 32 to 33 of the synopsis submitted

SMT. MANJU SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

ITA 427/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

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

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

68,000/- to the total of unexplained cash deposits. When the matter was carried before Ld.CIT(A) Rs.38,000/- was deleted and thus for the remaining of Rs.5,30,000/- was in appeal before the Tribunal. 35. At the outset Ld. Counsel for the assessee showing the cash flow statement placed at page 32 to 33 of the synopsis submitted

SHRI RAJEEV SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

ITA 430/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

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

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

68,000/- to the total of unexplained cash deposits. When the matter was carried before Ld.CIT(A) Rs.38,000/- was deleted and thus for the remaining of Rs.5,30,000/- was in appeal before the Tribunal. 35. At the outset Ld. Counsel for the assessee showing the cash flow statement placed at page 32 to 33 of the synopsis submitted

SHRI ASHOK KUMAR KAITHWAS,BHOPAL vs. THE ITO-1(1), BHOPAL

In the result, the appeal filed by the assessee in ITA

ITA 508/IND/2016[2007-08]Status: DisposedITAT Indore11 Dec 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 143(3)Section 147Section 50CSection 54FSection 69

1. That on the facts and circumstances of the case, the order of the Learned lower authorities is vitiated on several grounds, hence the same may kindly be quashed. 2. That the order passed is illegal, unlawful and opposed to provisions of law. 3. That the learned Assessing Officer erred and was not justified in reopening the assessment

SMT. CHANDRAVATI KAITHWAS,BHOPAL vs. THE ITO-1(1), BHOPAL

In the result, the appeal filed by the assessee in ITA

ITA 506/IND/2016[2008-09]Status: DisposedITAT Indore11 Dec 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 143(3)Section 147Section 50CSection 54FSection 69

1. That on the facts and circumstances of the case, the order of the Learned lower authorities is vitiated on several grounds, hence the same may kindly be quashed. 2. That the order passed is illegal, unlawful and opposed to provisions of law. 3. That the learned Assessing Officer erred and was not justified in reopening the assessment