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6 results for “disallowance”+ Section 40A(3)clear

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Key Topics

Section 143(3)6 Section 40A(3)6 Section 406 Addition to Income6 Section 44A5 Disallowance5 Section 2504 Section 1443 TDS3 Section 143(2)

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 40A(3) of the Act, the disallowance under section 40A(3) is reduced from 1,21,807/- to Rs. 20195/-. In result

SANJAY KALE vs. INCOME TAX OFFICER-1,

In the result, appeal of the assessee is partly allowed

ITA 234/JAB/2015[2008-09]Status: Disposed

2

Section 40A(2)(b)2

ITAT Jabalpur

16 Mar 2018

AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 234/Jab/2015 "" " " " " " " / Assessment Year : 2008-09 Sanjay Kale, Income Tax Officer-1, Vishnu Nagar, Parasia Road, Vs Chhindwara (Mp) Chhindwara (Mp) Pan : Amcpk 1268 L / (Appellant) / (Respondent) Assessee By : Shri G.N. Purohit, Sr. Adv. Revenue By : Shri P.D. Chougule, Dr $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee For Assessment Year 2008-09 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 22.09.2015 Vide Appeal No.J/Cit/A/I/Jbp/Ito/W/I/Cwa/203/10-11, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”), Framed On 24.12.2010 By The Ito-1, Chhindwara.

For Appellant: Shri G.N. Purohit, Sr. AdvFor Respondent: Shri P.D. Chougule, DR

Section 143(2)Section 143(3)Section 251(4)Section 37(1)Section 40Section 44A

3) of the Act which was deleted by the learned CIT(A) only because disallowance under Section 40(a)(ia) of the Act was confirmed. We, therefore, in the given facts and circumstances of the case, are of the view that disallowance under Section 40(a)(ia) at Rs.11,15,549/- stands deleted, but the disallowance under Section 40A

LATE SHRI TIRATH RAJ SINGH,THROUGH LEGAL HEIR SHRI GYANENDRA SINGH, VIDEH NIKUNJ, NEAR JAWAHAR PARK, SIDHI(M.P),SIDHI vs. INCOME TAX OFFICER -2, , REWA

ITA 52/JAB/2023[2008-09]Status: DisposedITAT Jabalpur21 Jul 2023AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2008-09 Late Shri Tirath Raj Singh, Vs. Income Tax Officer-2, Through Legal Heir Shri Rewa (Mp) Gyanendra Singh, Videh Nikunj, Jawahar Park, Sidhi (Mp) Pan : Ajkps7948G (Appellant) (Respondent) Appellant By Shri H.S. Modh, Advocate Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

Section 143(3)Section 263Section 40A(3)

Section 40A(3) of the Act. In the consequential assessment order, the Assessing Officer made a disallowance of Rs.3,46,050/- on account

M/S RAMBILAS GATTANI vs. INCOME TAX OFFICER WARD-1,

In the result, assessee’s appeal is partly allowed

ITA 1/JAB/2016[2008-09]Status: DisposedITAT Jabalpur16 Mar 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 01/Jab/2016 "" " " " " " " / Assessment Year : 2008-09 M/S. Rambilas Gattani, Income Tax Officer, Mohta Plot, Tilak Ward, Vs Ward 1, Pipariya, Dist. Hoshangabad

For Appellant: Shri L.L. Sharma, AdvFor Respondent: Shri PD Chougule, DR

Section 143(3)Section 250Section 44A

Section 40A(2)(b) to make the disallowance of interest expenditure paid to relatives. We find no justification in the addition so made. We, therefore, delete the same and allow ground no.4 of assessee’s appeal. 8. In the result, assessee’s appeal is partly allowed. Order pronounced in the Court on 16th March, 2018 at Jabalpur. (MANISH BORAD) JUDICIAL

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

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

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR

Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

disallowance of the said 3 A.Y. 2017-18 Krishna Construction Company expenses under section 40a(ia) of the Income Tax Act and initiated

ASSISTANT COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI BIRMANAND SUNDRANI, SAGAR

In the result, appeal filed by the Revenue is dismissed

ITA 61/JAB/2017[2014-15]Status: DisposedITAT Jabalpur16 Mar 2018AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 61/Jab/2017 "" " " " " " " / Assessment Year : 2014-15 Asstt. Commissioner Of Shri Birmanand Sundarani, Income-Tax, Vs Sindhi Colony, Bina, Sagar (Mp) Circle Sagar Pan : Anjps 0520 P / (Appellant) / (Respondent) Revenue By : Shri Pd Chougule, Dr Assessee By : Shri Sanjay Mishra, Adv. $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:- This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-I, Jabalpur Dated 4Th September, 2017 Pertaining To Assessment Year 2014-15. 2. Revenue Has Raised Following Grounds Of Appeal:-

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri PD Chougule, DR

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

disallowance to 30% of salary ignoring the fact that the allowability of expenses in previous assessment year would not obviate the need to establish the expenditure being wholly and exclusively for the business. ACIT Vs. Shri Birmanand Sundrani AY : 2014-15 4. The Ld. CIT(A) has erred in not giving cognizance to the fact that the amount of Rs.49