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Section 43B8 Section 36(1)(va)8 Section 139(1)4 Disallowance3 Addition to Income3 Section 22 Section 143(1)2 Section 1542 Section 143(3)2 Section 1482 Deduction2

KHANNA AUTOMOBILES REWA,REWA vs. INCOME TAX OFFICER, REWA

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

ITA 39/JAB/2024[2014-15]Status: DisposedITAT Jabalpur30 Jun 2025AY 2014-15

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2014-15 Khanna Automobiles V. Income Tax Officer 01 M/S Khanna Automobile, Ward-1 Bus Stand, Rewa, Madhya Income Tax Office, Kothi Pradesh-486001. Compound, Behind Customer Forum, Rewa- 486001. Pan:Aahfk4140J (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 143(2)Section 143(3)Section 147Section 148

264/- without appreciating that in view of settled legal position the expenses cannot be disallowed when no income from exempt income was disclosed. 5. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the addition of Rs.15,00,000/- on account of credit appearing in the books of account of Ms. Khanna Polyware Pvt. Ltd., without

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

disallowance. The same was held retrospective by the Apex Court in Allied Motors (P.) Ltd. (supra). Vide the second proviso to sec.43B, the sums specified in clause (b) were treated differently from others specified in s.43B (vide other clauses thereof) inasmuch as these would be entitled to deduction only on the credit to the employee’s account with the relevant

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

disallowance. The same was held retrospective by the Apex Court in Allied Motors(P.) Ltd. (supra). Vide the second proviso to sec.43B, the sums specified in clause (b) were treated differently from others specified in s.43B (vide other clauses thereof) inasmuch as these would be entitled to deduction only on the credit to the employee’s account with the relevant