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5 results for “disallowance”+ Section 201clear

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Key Topics

Section 143(1)10Section 407Section 114Addition to Income4Deduction4Disallowance4Section 36(1)(va)3Section 12A2

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

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

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

disallowing the exemption u/s 11 as claimed in return. This authority has no jurisdiction to condone the delay in filing Form 10B. I.T.A. No.186/JAB/2024 Assessment Year:2020-21 9 5.3 As regard appellant’s appeal against taxing the entire receipts instead of taxing the income over expenditure, it is stated that facts involved in the issue is that the appellant

RAJSILA STONE CRUSHER,SIDHI vs. INCOMETAX OFFICER WARD 2 , REWA

In the result, the appeal of the assessee is allowed

ITA 121/JAB/2024[2012-13]Status: HeardITAT Jabalpur17 Sept 2025AY 2012-13

Bench: Shri Kul Bharatassessment Year: 2012-13 Rajsila Stone Crusher V. Income Tax Officer Prop Shri Pushpraj Singh, 15 Ward-2 Shastri Nagar, Gopadbanas, Income Tax Office, Kothi Distt-Sidhi-486661. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aalfr4762R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 17 09 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1
Section 143(2)Section 194ASection 201(1)Section 40Section 4O

Section 201(1) of the Act from M/s Tata Motor Finance Ltd. He further contended that the Ld. CIT(A) failed to appreciate the facts in right perspective and arbitrarily did not admit the additional evidences. He further reiterated the submissions as made before the Ld. CIT(A) in respect of the issue of disallowance

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

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

PHOENIX POULTRY,JABALPUR,JABALPUR vs. ACIT, CIRCLE 1(1),JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 76/JAB/2023[2018-19]Status: DisposedITAT Jabalpur21 Sept 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalephoenix Poultry, Vs. Acit, Circle -1(1) 201, Ratan Colony, Jabalpur, Gorakhpur, Madhya Pradesh. Jabalpur- 482001. Madhya Pradesh. Pan/Gir No. : Aajfp5811H Appellant .. Respondent Assessee By : Shri Dhiraj Ghai, Ca Respondentby : Shri, Shiv Kumar. Sr.Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(1)And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Dhiraj Ghai, CAFor Respondent: Shri, Shiv Kumar. Sr.DR
Section 143(1)Section 234ASection 36(1)Section 36(1)(va)

201, Ratan Colony, Jabalpur, Gorakhpur, Madhya Pradesh. Jabalpur- 482001. Madhya Pradesh. PAN/GIR No. : AAJFP5811H Appellant .. Respondent Assessee by : Shri Dhiraj Ghai, CA Respondentby : Shri, Shiv Kumar. Sr.DR Date of Hearing 20.09.2023 Date of Pronouncement 21.09.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal