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4 results for “disallowance”+ Section 200clear

Sorted by relevance

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Key Topics

Section 26310Section 40A(3)3Addition to Income3Section 143(3)2Section 142(1)2Disallowance2

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

section 194J on the payment of Rs. 29,500/- made to 3 different parties. Hence, the assessee gets the relief of Rs.29,500/-. (ii) As regard the payment of Rs. 50,000/- made to Shri V Ravindra Prasad Advocate, the assessee submitted that V. Ravendra Prasad is a regular assessee of income and has included the payment received from

HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,

In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed

ITA 176/JAB/2016[2005-06]Status: DisposedITAT Jabalpur29 Nov 2022AY 2005-06

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

For Appellant: NoneFor Respondent: Shri Ravi Mehrotra Sr. DR
Section 142(1)Section 143(3)Section 254(2)Section 43B

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 26/12/2006 and 24/12/2007 for Assessment Years (AYs.) 2004-05 & 2005-06 respectively, vide his orders dated 09/03/2016 & 13/03/2016 respectively. The appeals raising common issues, were heard together, and are being disposed of per a common order for the sake of convenience, even as was by the Tribunal

RAJESH JAIN,TIKAMGARH vs. PR.COMMISSIONER OF INCOME TAX GWALIOR, GWALIOR

In the result, the appeal of the assessee is dismissed

ITA 48/JAB/2022[2017-18]Status: DisposedITAT Jabalpur20 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2017-18 Rajesh Jain, The Pcit, Gwalior, Prop. M/S Gyan Tube Wells, Aayakar Bhavan City Centre Mau Chungi Road, Vs. Gwalior, M.P.472001. Tikamgarh-472001. Pan No. Aoqoj 4456 D Appellant Respondent

For Appellant: Mr. Abhijeet Shrivastava, AdvocateFor Respondent: Mr. Saad Kidwani, CIT-DR
Section 263

section 263 does not authorize him to start fishing and roving enquiries in matters of orders which are already roving enquiries in matters of orders which are already roving enquiries in matters of orders which are already concluded. concluded.  That the Order passed by Assessing Officer in accordance That the Order passed by Assessing Officer in accordance That the Order

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

ITA 19/JAB/2019[2016-17]Status: DisposedITAT Jabalpur20 Nov 2023AY 2016-17

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

For Appellant: Shri Dhiraj Ghai.CA.ARFor Respondent: Shri Saad Kidwai. CIT-DR
Section 142(1)

disallowances and surrender of income and the additions are made without any evidences and no adequate opportunity of hearing was provided. The Ld. AR emphasized on the each ground of appeal of the revenue and made exhaustive submissions on the disputed issues and the Ld.AR supported the order of the CIT(A) to the ITA No. 19/JAB/2019 & CO. 04/JAB/2019