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3 results for “disallowance”+ Penny Stockclear

Sorted by relevance

Mumbai354 Delhi96 Kolkata78 Ahmedabad70 Jaipur66 Indore46 Guwahati28 Pune26 Chandigarh26 Hyderabad18 Lucknow12 Surat12 Chennai10 Rajkot9 Nagpur9 Ranchi9 Amritsar8 Visakhapatnam8 Bangalore6 Cuttack5 Raipur4 Jodhpur3 Agra2 Patna1 Panaji1

Key Topics

Section 143(2)3 Addition to Income3 Section 1482 Section 142(1)2 Section 143(3)2

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14

Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

Disallowance of Bogus LTCG in penny stock under\npurview of unexplained cash, was held justified.\n35.\nKeeping in view the above

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

ITA 399/JODH/2023[2017-18]Status: DisposedITAT Jodhpur08 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 24

penny has been shown as advance amount paid to any party for purchasing their land therefore, the claim of the assessee regarding negotiation for procurement of land is not acceptable. In view of the above discussion, the cash deposit of Rs 80,00,000/- was added to income of the assessee under the provisions of section 68 r.w.s. 115BBE

PATEL MINERALS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 22/JODH/2024[2015-16]Status: DisposedITAT Jodhpur02 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI, J (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 142Section 143(2)Section 143(3)Section 56Section 56(2)(viib)

penny. However the appellant had issued shares with face value of Rs.10 each with premium@Rs.20 per share aggregating the value of per share @ Rs.30. Therefore the provisions of section 56(2) (viib) of the I.T. Act is clearly applicable to the appellant’s case. In the written submission, it is submitted by the appellant that the consideration received