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3 results for “disallowance”+ Section 149(1)clear

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Key Topics

Section 80P10Section 1488Section 1474TDS3Disallowance3Addition to Income3Section 2502Section 143(2)2Deduction2Limitation/Time-bar

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

149, 150 & 151/JAB/2025 A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari vs. Income Tax Officer, Samiti Maryadit, Sahajpur, Jabalpur, Ward-1(3), Jabalpur Madhya Pradesh PAN:AABAB5293L (Appellant) (Respondent) Assessee by: Sh. Sapan Usrethe, Advocate & Sh. Apoorva Agrawal, C.A. Revenue by: Sh. Alok Bhura, Sr. DR Date of hearing: 21.08.2025 Date of pronouncement

2

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

149, 150 & 151/JAB/2025 A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari vs. Income Tax Officer, Samiti Maryadit, Sahajpur, Jabalpur, Ward-1(3), Jabalpur Madhya Pradesh PAN:AABAB5293L (Appellant) (Respondent) Assessee by: Sh. Sapan Usrethe, Advocate & Sh. Apoorva Agrawal, C.A. Revenue by: Sh. Alok Bhura, Sr. DR Date of hearing: 21.08.2025 Date of pronouncement

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

ITA 79/JAB/2024[2018-19]Status: DisposedITAT Jabalpur21 May 2025AY 2018-19
For Appellant: \nShri Sanjay Seth, CAFor Respondent: \nShri Alok Bhura, Sr. CIT(DR)

149/- was made on account of Interest\ndisallowance of interest expenses. It is submitted that assessee during\nthe period of consideration has paid interest of 76,57,751/- to bank and\nfinancial institution. It is submitted that assessee has borrowed the funds\nfrom the bank and financial institution for the purpose of his business\nonly. The investment made