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2 results for “section 68”+ Section 154clear

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Key Topics

Section 15416Section 115B7Section 2506Section 143(3)4Section 143(1)2Addition to Income2Rectification u/s 1542

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

68, section 69, section 69A, section 69B, section 69C or section 69D of the Act in the order I.T.A. No.4/JAB/2024 Assessment Year:2017-18 11 passed under section 143(3) of the Act, then subsequent exercise of powers under section 154

M/S. R M SALES AND SERVICES PRIVATE LIMITED,SATNA vs. INCOME TAX OFFICER, WARD-2 , SATNA

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

ITA 138/JAB/2023[AY 2019-20]Status: HeardITAT Jabalpur08 Jan 2025

Bench: Shri Kul Bharatassessment Year: 2019-20 M/S. R.M. Sales & Services V. Income Tax Officer, Pvt. Ltd. Ward-2 Delha Mod, Sarla Nagar, Maihar Civil Lines, Satna - Distt. Satna-485772 (Mp). 485001. Pan:Aadcr5893G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 07 01 2025 Date Of Pronouncement: 08 01 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143(1)Section 154Section 250Section 36(1)(va)Section 43B

154 of Income Tax Act, 1961 in disallowing the claim made by the appellant aggregating to Rs 2,87,332/comprising of employee’s contribution of PF Rs 2,68,582/- and Gratuity of Rs 18,750/- by applying section