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2 results for “section 68”+ Section 293clear

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Key Topics

Section 153C5Section 2633Section 153A(1)3Section 143(3)3Section 153C(1)2Section 142(1)2

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

293 ITR 226 (SC)), much less by raising contentious issues. The Courts are in fact, even in the relevant proceedings, slow to adopt a construction which deprives the parties of valuable rights inasmuch as when the right of appeal is not preferred within the time prescribed therefor, the other side acquires a valuable right (refer, inter alia, Mela Ram & Sons

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250

68,550/-. 7. Aggrieved with the said assessment order, the assessee went in appeal before the learned CIT(A). The learned CIT(A) considered the arguments of the assessee. In 11 AY 2013-14 Shri Subhash Kumar Aahi respect of the excess stock of gold, silver and cash, he held that the only inference that could be drawn was that