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59 results for “section 68”+ Section 67clear

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Key Topics

Exemption50TDS50Section 153C5Addition to Income5Section 153A4Section 1274Section 254(1)3Section 2633Section 153A(1)3Section 143(3)

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

In the result, the appeal filed by the Revenue is allowed

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

section 68 is not sustainable. We therefore delete the same and allow ground No.3 of assessee's appeal. 16 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar (vii) In the case of Megha S. Shah v DCIT [2013] 38 CCH 76 the hon'ble ITAT Ahemdabad 'C' Bench has held as under :- "11. We have heard

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

Showing 1–20 of 59 · Page 1 of 3

3
Unexplained Cash Credit3
Cash Deposit3

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

section 68 by accepting the additional evidences which was never confronted to AO for cross examination? 3. Any other ground as may be adduced at the time of hearing. 3. The assessee has raised the following grounds of cross objection are as under:- 1. On the facts and in the circumstances of the case the learned CIT (A) grossly

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

67,243/- on this account. Thus, the total income of the assessee was determined that Rs.1,49,68,550/-. 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

SHRI GAURAV AGRAWAL,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

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

ITA 37/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

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

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A

68,950/- on account of unaccounted money and Rs. 1,04,33,573/- on account of unexplained transaction in books of account. 6. Aggrieved, the assessee filed appeal before the CIT(A). The ld. CIT(A) deleted addition of Rs. 67,85,00,100/- made by the AO on account of unexplained cash credit, Rs. 2,58,60,033/- made

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. SHRI GAURAV AGRAWAL, JABALPUR

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

ITA 39/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

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

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A

68,950/- on account of unaccounted money and Rs. 1,04,33,573/- on account of unexplained transaction in books of account. 6. Aggrieved, the assessee filed appeal before the CIT(A). The ld. CIT(A) deleted addition of Rs. 67,85,00,100/- made by the AO on account of unexplained cash credit, Rs. 2,58,60,033/- made

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI , KATNI vs. SHRI SHANKARLAL VISHWKARMA, KATNI

ITA 96/JAB/2018[2013-14]Status: DisposedITAT Jabalpur28 Feb 2023AY 2013-14

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

Section 254(1)

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned Appeals & Cos. was passed on 27/01/2023. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only a correction of those errors, does not therefore

ASST. COMMISSIONER OF INCOME TAX vs. SHRI SHANKARLAL VISHWAKARMA,

ITA 252/JAB/2016[2012-13]Status: DisposedITAT Jabalpur28 Feb 2023AY 2012-13

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

Section 254(1)

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned Appeals & Cos. was passed on 27/01/2023. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only a correction of those errors, does not therefore

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI , KATNI vs. SHRI SHANKARLAL VISHWKARMA, KATNI

ITA 129/JAB/2018[2014-15]Status: DisposedITAT Jabalpur28 Feb 2023AY 2014-15

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

Section 254(1)

section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned Appeals & Cos. was passed on 27/01/2023. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only a correction of those errors, does not therefore

INCOME TAX OFFICER, (EXEMPTION) vs. ST. MICHALE'S SOCIETY,

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

ITA 29/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

INCOME TAX OFFICER WARD 2(5) vs. SHRI SURESH KUMAR UPADHYAY & SONS, JABALPUR

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

ITA 236/JAB/2016[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

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

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

ITA 128/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

DEPUTY COMMISSIONER OF INCOME TAX (TDS) vs. J.P. TOBACCO PRODUCTS PVT. LTD. PATHARIA PHATAK,

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

ITA 90/JAB/2015[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

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

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

ASSISTANCE COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI MUKESH KUMAR JAIN,, SAGAR

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

ITA 46/JAB/2017[2013-14]Status: DisposedITAT Jabalpur23 Aug 2019AY 2013-14

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1) , JABALPUR vs. SHRI VISHWNATH DUBEY, PROP. M/S. PHOENIX PAULTRY, , JABALPUR

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

ITA 44/JAB/2017[2007-08]Status: DisposedITAT Jabalpur23 Aug 2019AY 2007-08

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

INCOME TAX OFFICER WARD 1(1), JABALPUR vs. SHRI VIMAL AGRAWAL (HUF), JABALPUR

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

ITA 41/JAB/2017[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment

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

67 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J 68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment