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2 results for “TDS”+ Unexplained Investmentclear

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Mumbai625Delhi462Chennai263Bangalore182Kolkata150Hyderabad136Jaipur115Ahmedabad97Cochin62Surat47Raipur42Indore41Chandigarh40Nagpur25Rajkot25Lucknow25Pune24Visakhapatnam20Agra18Amritsar14Guwahati14Patna10Cuttack9Jodhpur9Varanasi9Allahabad4Dehradun4Ranchi3Telangana3Jabalpur2Karnataka2Punjab & Haryana1Panaji1

Key Topics

Section 143(2)3Section 133A2Section 682Section 1472Section 1482Addition to Income2

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C

unexplained investment of Rs. 6 lacs in its office furniture, fixture etc and confirming the addition made by the ld AO to that extent. 7. In view of hon'ble Supreme Court decision in the case of Malabar Fishries Company v CIT 1969| 120 ITR 49, CIT v Dewa Cine Corporation [1968] 68 ITR 240, and CIT v Bakelal Vaidya

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1
Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

unexplained credit u/s 68. 7 Since loans received Rs. 20,00,000/- are genuine and borrowed for the purpose of business, Ld CIT (A) erred in disallowing interest Rs. 1,93,050/- paid thereon. 8 Considering the fact that interest Rs. 10,286/- paid by the assessee on the late deposit of TDS is compensatory in nature and its disallowance