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4 results for “disallowance”+ Section 194clear

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Key Topics

Section 1477Section 406Section 1945Section 143(3)5Section 1434Disallowance3TDS2Addition to Income2

MOHAN LAL BHIKHULAL BETULGANJ ,BETUL,BETUAL vs. INCOME TAX OFFICER, BETUL WARD, BATUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 78/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

SECTION 194(C) IF APPLICABLE EFORE WITHOUT GIVING MEANINGFULL OPPORTUNITY THE ORDER PASSED U/S 143/147 IS UNJUSTIFIED WITHOUT MAKING PROPER OPPORTUNITY /INQUIRY THE DISALLOWANCE/ADDITION MADE U/S 143/147 IS IMPROPER, UNJUSTIFIED AND UNWANTED.THE SAID ADDITION MAY KINDLY BEDELETED GROUNDS OF APPEAL U/S 143(3)1) THAT ONTHE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND INLAW, THE LEARNED A.O. ERRED

MOHAN LAL BHIKHULAL,BETUL GANJ, BETUL vs. INCOME TAX OFFICER , BETUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 73/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

SECTION 194(C) IF APPLICABLE EFORE WITHOUT GIVING MEANINGFULL OPPORTUNITY THE ORDER PASSED U/S 143/147 IS UNJUSTIFIED WITHOUT MAKING PROPER OPPORTUNITY /INQUIRY THE DISALLOWANCE/ADDITION MADE U/S 143/147 IS IMPROPER, UNJUSTIFIED AND UNWANTED.THE SAID ADDITION MAY KINDLY BEDELETED GROUNDS OF APPEAL U/S 143(3)1) THAT ONTHE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND INLAW, THE LEARNED A.O. ERRED

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

Section 139Section 143(3)Section 147Section 148(1)Section 263

194 (SC)), the same would continue to hold qua a valid assumption of jurisdiction. There is, thus, no divergence qua the basic postulate of law, but an absence of the jurisdictional fact, a condition precedent, for framing an assessment and, thus, an absence of a legal basis, which led the Apex Court to decide differently. The same would though have

M/S.SAGAR TOBACCO & INDUSTRIES PVT.LTD.,SAGAR vs. ASSISTANCE COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 48/JAB/2017[2007-08]Status: DisposedITAT Jabalpur08 Jul 2022AY 2007-08

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 139(1)Section 143(3)Section 194Section 40

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) vide order dated 17/11/2009 for assessment year (AY) 2007-08. 2. The appeal raises, per its sole ground, a single issue, i.e., the disallowance for Rs. 1,43,903 u/s. 40(a)(ia) of the Act in view of the non-deduction of tax at source