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490 results for “section 68”+ Section 153Aclear

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Key Topics

Section 153A186 Addition to Income82 Section 143(3)74 Section 6855 Section 13255 Search & Seizure51 Section 143(2)25 Section 133A25 Undisclosed Income21 Section 148

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 997/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A are that the AO proposed to make the addition under section 68 of the IT Act in respect

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 998/JPR/2018[2011-12]Status: Disposed

Showing 1–20 of 490 · Page 1 of 25

...

19

Section 271(1)(c)19

ITAT Jaipur

31 Dec 2018

AY 2011-12

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A are that the AO proposed to make the addition under section 68 of the IT Act in respect

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

ITA 1057/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A are that the AO proposed to make the addition under section 68 of the IT Act in respect

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 999/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Dec 2018AY 2012-13

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

153A are that the AO proposed to make the addition under section 68 of the IT Act in respect

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 143Section 143(3)Section 153ASection 158B

68 of the Income Tax Act, 1961 ('ACT) on bogus share capital. But, the issae was whether there was any Incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 143Section 143(3)Section 153ASection 158B

68 of the Income Tax Act, 1961 ('ACT) on bogus share capital. But, the issae was whether there was any Incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 143Section 143(3)Section 153ASection 158B

68 of the Income Tax Act, 1961 ('ACT) on bogus share capital. But, the issae was whether there was any Incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

POOJASHISH INFRASTRUCTURES PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed

ITA 1120/JPR/2018[2010-11]Status: DisposedITAT Jaipur08 Apr 2019AY 2010-11

For Appellant: Shri Vijay Goyal &For Respondent: Shri Varindar Mehta (CIT)

Section 1Section 132Section 143(3)Section 153ASection 68

153A read with section 143(3) wherein the Assessing officer made disallowance u/s 14A amounting to Rs. 32,194/-, unclaimed liabilities were brought to tax u/s 41(1) amounting to Rs. 5,000,00/- and an amount of Rs. 73,50,000/- was brought to tax as unexplained credits u/s 68

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1103/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1100/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1025/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1101/JPR/2018[2011-12]Status: DisposedITAT Jaipur29 Jan 2019AY 2011-12

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1104/JPR/2018[2015-16]Status: DisposedITAT Jaipur29 Jan 2019AY 2015-16

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1026/JPR/2018[2015-16]Status: DisposedITAT Jaipur29 Jan 2019AY 2015-16

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1230/JPR/2018[2016-17]Status: DisposedITAT Jaipur29 Jan 2019AY 2016-17

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1102/JPR/2018[2012-13]Status: DisposedITAT Jaipur29 Jan 2019AY 2012-13

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1024/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11

Section 132Section 143(3)Section 153ASection 153B(1)(b)

68 of the Income Tax Act, 1961 ('ACT') on bogus share capital. But, the issue was whether there was any incriminating material whatsoever found during the search to justify initiation of proceedings under Section 153A

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

ITA 323/JPR/2021[2013-14]Status: DisposedITAT Jaipur18 Oct 2022AY 2013-14

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

section 153A of the Income Tax Act, 1961 in respect of the assessments which were completed prior to the ACIT vs. Mahendra Singh Ratnawat & Ors date of search, except based on same incriminating material unearthed during the search which was not already available to the Assessing Officer. While granting relief to the assessee, the Ld CIT(A) has failed

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

ITA 30/JPR/2022[2015-16]Status: DisposedITAT Jaipur18 Oct 2022AY 2015-16

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

section 153A of the Income Tax Act, 1961 in respect of the assessments which were completed prior to the ACIT vs. Mahendra Singh Ratnawat & Ors date of search, except based on same incriminating material unearthed during the search which was not already available to the Assessing Officer. While granting relief to the assessee, the Ld CIT(A) has failed