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3 results for “section 68”+ Section 194clear

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Key Topics

Section 143(3)3Section 115B3Section 1443Addition to Income3Section 682Section 143(2)2Section 145(3)2

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. SHRI SANDESH KUMAR JAIN, JABALPUR

In the result, the Revenue‟s appeal is partly allowed

ITA 41/JAB/2020[2017-18]Status: DisposedITAT Jabalpur27 Jul 2022AY 2017-18

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

For Respondent: Shri Rahul Bardia, FCA
Section 115BSection 133ASection 143(3)Section 28Section 68Section 69Section 69B

section 1(2) of the said Act). 4. We have heard the parties, and perused the material on record. 4.1 We find little substance in the assessee‟s case qua the head of income. The argument is, to begin with, self-contradictory. If it is a business profit, the same cannot be determined on 29/11/2016 (or 30/11/2016, the date

SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH

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

ITA 145/JAB/2018[2009-10]Status: DisposedITAT Jabalpur22 Jul 2021AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021

Section 143(3)Section 250(6)

section 132 of the Act, still the material obtained thereby is liable to be used subject to law before the Income- tax authorities against the person from whose custody it is seized and, therefore, no writ of prohibition in restraint for such use can be granted. This stands reiterated by it in Dr. Pratap Singh & Anr. v. Director

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