Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 40clear

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Section 143(3)12 Section 2639 Section 1484 Section 271(1)(b)4 Section 142(1)4 Section 12 Section 1432 Section 402 Deduction2

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR

Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

147 of I.T. Act 1961 on 20/06/2016 has been set-aside to make fresh assessment by holding that the order passed by A.O. is erroneous and prejudicial to the interest of Revenue in respect to following two matters. a) Interest paid without deduction of tax at source, hence disallowable u/s 40(a)(ia). b) Depreciation granted @ 30% on Dumpers which

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR