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58 results for “section 68”+ Section 32(1)(ii)clear

Sorted by relevance

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Key Topics

TDS51Exemption50Section 143(2)6Section 143(3)5Section 132(1)4Section 131(1)(d)4Search & Seizure4Addition to Income4Section 1443Section 40A(3)

INCOME TAX OFFICER WARD 1(2) , JABALPUR vs. SHRI DEEPAK JAISWAL, JABALPUR

In the result, appeal of the assessee on this ground is partly allowed and that of the Revenue is dismissed

ITA 76/JAB/2019[2016-17]Status: DisposedITAT Jabalpur23 Nov 2023AY 2016-17

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

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 68

32,42,77,969/-, the Assessing Officer determined the total sale to Rs. 64,85,55,938/- against the total sale declared by the assesese of Rs. 48,72,20,476/- and computed net profit @3% of the total sale of Rs. 64,85,55,938/- which amounts to Rs. 1,94,56,678/-. Aggrieved with the addition the assessee

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Showing 1–20 of 58 · Page 1 of 3

3
Section 133A2
Section 145(3)2
ITA 104/JAB/2018[2014-15]Status: Disposed
ITAT Jabalpur
24 Nov 2023
AY 2014-15

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

Section 143(2)Section 143(3)Section 40Section 40A(3)

32,16,251/- to Nirmala Minerals i.e. as per books of accounts also the assessee has paid the royalty of Rs. 6,40,16,251/-. Since there is no difference in the royalty paid as per books of accounts and royalty payment appearing in form no 26AS, hence the addition of Rs. 1 lakh made by the AO is deleted

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

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

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C

ii) the disclosure cannot be retracted after a gap of 1 year & 10 months, the view finds support from the decision of Honourable ITAT "A" Bench, Banglore in the case of carpenters Classic (EXIM) Vs. DCIT reported in 108 TTJ 760 & Honourable ITAT "B" Bench, Ahemdabad in the case of DCIT Vs. Bogilal Mulchand Kondoi reported

INCOME TAX OFFICER WARD-1, REWA, REWA vs. SHRI PRASAHANT SINGH CHANDEL, REWA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 45/JAB/2019[2015-16]Status: DisposedITAT Jabalpur23 Aug 2019AY 2015-16

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 198/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

INCOME TAX OFFICER WARD-KATNI, KATNI vs. SHRI PRAMOD KUMAR AGRAWAL, KATNI

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 44/JAB/2019[2014-15]Status: DisposedITAT Jabalpur23 Aug 2019AY 2014-15

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

INCOME TAX OFFICER WARD-1, REWA vs. SHRI RAMAYAN PRASAD DUBEY, REWA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 31/JAB/2017[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 152/JAB/2015[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. SHRI NITIN SHARMA, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 69/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Aug 2019AY 2014-15

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 110/JAB/2018[2007-08]Status: DisposedITAT Jabalpur23 Aug 2019AY 2007-08

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

INCOME TAX OFFICER WARD-2(5), JABALPUR vs. SMT.ANURADHA UPADHYAY, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 245/JAB/2018[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA, SATNA vs. SHRI ANURAG SHRIVASTAVA, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 222/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Aug 2019AY 2008-09

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

INCOME TAX OFFICER, WARD-2, SATNA vs. SHRI BHASKAR BHATTACHARYA (HUF), SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 227/JAB/2018[2009-10]Status: DisposedITAT Jabalpur23 Aug 2019AY 2009-10

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

INCOME TAX OFFICER WARD 2(5), JABALPUR vs. M/S. SURESH KUMAR UPADHYAY AND SONS (HUF), JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 229/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), JABALPUR vs. MAHESH KUMAR KEMTANI, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 243/JAB/2018[2009-10]Status: DisposedITAT Jabalpur23 Aug 2019AY 2009-10

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 151/JAB/2015[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

INCOME TAX OFFICER WARD-2(5), JABALPUR vs. SMT.DIMPLE SETHI, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 246/JAB/2018[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

INCOME TAX OFFICER WARD-1, KATNI vs. SHRI SUDHIR KUMAR JAIN, KATNI

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 248/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Aug 2019AY 2014-15

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. SHRI PREM CHAND JAIN, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 32/JAB/2019[2013-14]Status: DisposedITAT Jabalpur23 Aug 2019AY 2013-14

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI VIRENDRA PRATAP SINGH, REWA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 42/JAB/2019[2015-16]Status: DisposedITAT Jabalpur23 Aug 2019AY 2015-16

Bench: Shri. A. D. Jain & Sanjay Arora

32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur