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60 results for “section 68”+ Section 74clear

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Key Topics

TDS51Exemption50Addition to Income8Section 143(3)7Section 2635Section 685Section 271(1)(c)5Section 143(2)4Section 44A4Section 271B

DEVENRA KUMAR GUPTA,REWA vs. ACIT, CIRCLE SATNA, SATNA

In the result, the appeal of the assessee is allowed

ITA 38/JAB/2024[2017-18]Status: DisposedITAT Jabalpur18 Sept 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Devendra Kumar Gupta V. Acit Circle Satna 17/304, Venkat Road, Ghoghar, Income Tax Office, Aaykar Rewa-486001. Bhawan, Civil Lines, Satna-485001. Pan: Ahapg6843Q (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1
Section 142(1)Section 143(1)Section 143(2)Section 68

section 68 and mechanical order was passed which is bad in law . Page 2 of 6 4. The learned Commissioner of Income tax (Appeal) of NFAC New Delhi was not justified in confirming the action of AO without appreciating the fact that appellant have duly filed the figures of earlier year also and further there was sufficient cash balance

Showing 1–20 of 60 · Page 1 of 3

3
Section 1443
Penalty3

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

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

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

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

ITA 124/JAB/2024[2016-17]Status: DisposedITAT Jabalpur13 Feb 2026AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 253(3)Section 271Section 271BSection 273BSection 275Section 44A

68 [Bar of limitation for imposing penalties. 275, 69[(1)] No order imposing a penalty under this Chapter shall be passed- 70 in a case where the he relevant assessment or other order is the [(a) subject-matter of an appeal to the 71[] 71 [Joint Commissioner (Appeals) or to the] Commissioner (Appeals) under section 24672 [or section

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

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

Section 143(3)Section 263Section 43C

74,550/- and agriculture income of Rs.2,02,500/- as against the income returned at Rs.5,68,270/- and agriculture income of Rs.2,02,500/-. During the assessment proceedings I.T.A. No.37/Jab/2022 Assessment Year:2015-16 4 u/s 143(3) of the Act, the two issues involved in the order passed u/s 263 of the Act by Pr. CIT have been

BHUPENDRA SINGH,NARSINGHPUR vs. INCOME TAX OFFICER, NARSINGHPUR

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

ITA 141/JAB/2025[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Bhupendra Singh V. The Income Tax Officer, 18, Bhabha Ward, Gadarawara Ward Narsinghpur, Narsinghpur (Mp)-487551. Narsinghpur (Mp)- 487001. Tan/Pan:Gbdps6826N (Appellant) (Respondent) Appellant By: Shri Shailendra S. Thakur, Ca Shri Avinash Mishra, Ca Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 21 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

For Appellant: Shri Shailendra S. Thakur, CAFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 147Section 148Section 69Section 69A

74,889/- since there was no compliance of notices by the assessee, the Assessing Officer proceeded to make assessment ex parte to the assessee. Thereby, he assessed income at Rs.3,30,68,650/- treating the money credited in his bank account as unexplained. Aggrieved by this, Page 3 of 5 the assessee preferred appeal before

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

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

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

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

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

section 40A(3) is reduced from 1,21,807/- to Rs. 20195/-. In result, the assessee gets relief of Rs. 1,01,612/-. Thus, this ground of appeal is partly allowed. 15. Heard the parties and perused the materials. The learned CIT(A) being a fact finding authority found that all the payments made to the parties except

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

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

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

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

section 271(1)(c) of the Income Tax Act, 1961 ('the Act' hereinafter) for Assessment Year (AY) 2008-09 vide order dated 12.09.2016. 2.1 The facts of the case, to the extent relevant, are that the assessee, a Government company in the business of power generation, filed its' return of income for the relevant year on 29/9/2009

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, CHHINDWARA vs. SHRI ALOK RAJPUT, CHHINDWARA

In the result, both the Revenue’s appeal and the assessee’s CO, are partly allowed and partly allowed for statistical purposes

ITA 56/JAB/2019[2015-16]Status: DisposedITAT Jabalpur07 Apr 2022AY 2015-16

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

Section 143(3)Section 68

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 13/12/2017) by the Commissioner of Income Tax (Appeals)- 1, Jabalpur (‘CIT(A)’ for short) vide order dated 28/3/2019. The assessee’s Cross Objection (CO) is supportive. 2. The brief facts of the case are that the assessee, a partner, along with his mother, Vinesh Rajput

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

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D