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3 results for “section 68”+ Section 144Bclear

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Key Topics

Section 2635Section 143(3)5Section 684Section 1484Addition to Income3Section 43C2Section 1472Section 10(38)2

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1
Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

144B of the Act, wherein the learned Assessing Officer made an addition of Rs.26,29,800/-under section 68

INCOME TAX OFFICER, WARD-1, KATNI, KATNI vs. ADITYA AGRAWAL, KATNI

In the result, the appeal of the Revenue is dismissed

ITA 200/JAB/2024[2016]Status: DisposedITAT Jabalpur30 Sept 2025

Bench: Shri Kul Bharatassessment Year: 2016-17 Income Tax Officer, Ward-1 V. Aditya Agrawal Near New Collectorate, Jhinjhiri- C/O. Shri Ram Food 483501. Product, Industrial Area Bargawan-483501. Pan:Amepa0405H (Appellant) (Respondent) Appellant By: Shri Rahul Badia, Ca Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Rahul Badia, CAFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 10(38)Section 143(2)Section 148Section 68

section 10(38) of Income Tax Act, 1961. It has also not been appreciated by the Ld. CIT(A) that the assessee has failed to furnish Form 10DB as required by the Assessing Officer to establish the payment of Security Transaction Tax which would establish the genuinity of the share transaction. 2. Although the tax effect involved in this

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

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

Section 143(3)Section 263Section 43C

section 263 have not been fulfilled by the Pr. CIT which passed the order impugned. The learned counsel for the assessee has also produced paper book and drawn our attention to the assessment order and the documents produced thereon. 5. Per contra, learned D.R. submitted that as the Assessing Officer has not made proper enquiry regarding genuineness