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10 results for “disallowance”+ Section 75clear

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Key Topics

Addition to Income9Section 143(1)7Section 54F6Section 80I6Section 143(2)4Section 143(3)4Section 114Section 142(1)3Section 1443Disallowance

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)

disallowance of genuine expenses are against as natural justice and law. Henceforth the income of the assessee may kindly be ordered to at NIL 3. In the third and fourth ground of appeal the assessee has contested that on the facts and in the circumstances of the case the Id AO was not justified in charging interest under section 234A

SHRI BHAGCHAND JAIN,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,, JABALPUR

3
Deduction3
Cash Deposit2
ITA 257/JAB/2016[2012-13]Status: DisposedITAT Jabalpur13 Oct 2022AY 2012-13

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

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 143(3)Section 159Section 54CSection 54F

disallowed exemption u/s. 54F of the I.T. Act which is arbitrary and unjustified. 4. The learned Commissioner of Income Tax (Appeals) erred in law in giving relief only to the extent of constructed area of the house whereas as per section 54F cost of complete house including garden open space and parking space other etc. are exempted. 5. The learned

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

sections 4 & 5 of the Act. Given the clear law, the issue arising to our mind is principally one of fact. There is no evidence whatsoever that any settlement has been, as claimed, arrived at between the parties, much less during the current year, i.e., on the first day of the accounting year, on which the debit notes were entered

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

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed

ITA 153/JAB/2016[2008-09]Status: DisposedITAT Jabalpur30 Sept 2021AY 2008-09

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

Section 143(3)Section 147Section 148Section 44ASection 80Section 80I

disallowing the claim of depreciation and imposing the tax on the same which is neither correct nor justified therefore same is liable to be deleted. However, prior to arguing the same, the ld. Counsel for the assessee, Shri Mishra, would plead for admission of legal Grounds (Gds. 3 & 4), reading as under, also praying for their adjudication first inasmuch

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

PUNJAB HOUSE,JABALPUR vs. INCOME TAX OFFICER, WARD 2(1)

In the result, the appeal of the assessee is allowed

ITA 54/JAB/2024[2017-18]Status: DisposedITAT Jabalpur30 Sept 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Punjab House V. Income Tax Officer, 1, Star Complex, Opp Dominos, Ward-2(1) Jyoti Talkies Road, Napier Town Annexe Building, Aayakar Jabalpur, Madhya Pradesh- Bhawan, Napier Town, 482001. Jabalpur-Madhya Pradesh-482001. Pan: Aaqfp3056R (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate. Respondent By: Shri Alok Bhura, Sr. Dr Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri G. N. Purohit, Sr. AdvocateFor Respondent: Shri Alok Bhura, Sr. DR

section and legal pronouncements in his context Page 3 of 7 cannot be added ack. Here the Ld. A.O. has 1ot rejected the books oi account u/s 145(3) of the Ac: and has not made the addition for the source oi credit entry (from which sources the cash has been received, although proved to the A.O.) which

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

In the result, the appeal filed by the Revenue is allowed

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

disallowed expenditure claimed. Tribunal held that though purchases were from bogus parties, nevertheless purchases themselves were not bogus, so not the entire amount, but profit margin embedded in such amount only would be subjected to tax. The High Court held, whether purchases themselves were bogus or whether parties from whom such purchases were allegedly made were bogus is essentially

BARNALI SAMANTA,JABALPUR vs. ITO WARD2(5), JABALPUR

In the result, the appeal of the assessee is allowed

ITA 43/JAB/2023[2015-16]Status: DisposedITAT Jabalpur30 Nov 2023AY 2015-16

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

Section 143(2)Section 69A

75,000/- and sustained addition of I.T.A. No.43/Jab/2023 Assessment Year:2015-16 2 Rs.4,50,000/- Aggrieved by the order of learned CIT(A) dated 16/01/2023 the assessee preferred the present appeal raising the following grounds: “1. The learned CIT (A) has erred in law and facts of the case in confirming the order of assessing officer in addition

M/S.ASIT DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD2(2), JABALPUR

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

ITA 19/JAB/2020[2005-06]Status: DisposedITAT Jabalpur07 Oct 2021AY 2005-06

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021

Section 142(1)Section 143(2)Section 144Section 145(3)

section 144 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2005-06 vide Order dated 24/11/2010. 2. The appeal raises two grounds, as under, which shall be taken up in seriatim: ‘1. That the assessee had filed ITR declaring loss of Rs. 26,130 and the AO has estimated profit