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9 results for “disallowance”+ Section 138clear

Sorted by relevance

Mumbai783 Delhi736 Bangalore310 Chennai211 Kolkata208 Ahmedabad183 Jaipur144 Cochin83 Hyderabad79 Chandigarh65 Raipur54 Pune53 Indore49 Calcutta40 Rajkot40 Lucknow38 Nagpur33 Visakhapatnam33 Surat28 Amritsar26 Karnataka16 Cuttack13 Allahabad13 Jodhpur9 Panaji7 SC5 Telangana5 Agra3 Guwahati3 Dehradun3 Patna3 Orissa2 Andhra Pradesh1 Punjab & Haryana1 Jabalpur1 Rajasthan1 Ranchi1

Key Topics

Section 26319 Section 14812 Section 143(3)12 Addition to Income9 Depreciation7 Survey u/s 133A7 Section 1446 Section 131(3)6 Section 133A6 Section 54F

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14

Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

disallow exemption under section 54F on same facts was not sustainable [In favour of assessee]. [2022] 138 taxmann.com 445 (Delhi

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

6

ITA 25/JODH/2021[2016-17]Status: Disposed

ITAT Jodhpur

07 Oct 2021

AY 2016-17

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

Section 115Section 131Section 143(3)Section 263

disallowed. There is very detailed comprehensive and categorical findings by the assessing officer. Cash book was called for vide query dated 5.11.2018 (PB 67). The same was produced and examined as evident from the opening paragraph of the order. Further the reflection of such advance in the balance sheet as clear from the order of the PCIT is a sufficient

SHREE RAM COLLOIDS PRIVATE LIMITED,JODHPUR vs. PRINCIPAL CIT(1), JODHPUR

In the result, the appeal of the assessee bearing ITA No

ITA 344/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri Ajey Malik, CIT-DR

Section 142(1)Section 143(3)Section 263Section 32

138-139. Finally, the draft assessment order was issued and the Ld.AO has accepted the assessee’s reply which was filed during the assessment proceedings. The showcause notice was issued by the Ld. AO for clarification related to duty draw back not offered to tax and the addition was proposed amount to Rs.63,597/-. So, the explanation with relevant evidence

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 620/JODH/2024[2012-13]Status: DisposedITAT Jodhpur26 Feb 2026AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements of Sh. Nathuram (Accountant), Sh. Anil Kumar Agal (Partner) and Sh. Jagdish Kumar Agal (Partner) were also recorded during survey wherein shut down wage registers were found/produced for Assessment Year

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 625/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements of Sh. Nathuram (Accountant), Sh. Anil Kumar Agal (Partner) and Sh. Jagdish Kumar Agal (Partner) were also recorded during survey wherein shut down wage registers were found/produced for Assessment Year

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 621/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 Feb 2026AY 2013-14

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements of Sh. Nathuram (Accountant), Sh. Anil Kumar Agal (Partner) and Sh. Jagdish Kumar Agal (Partner) were also recorded during survey wherein shut down wage registers were found/produced for Assessment Year

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 624/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements of Sh. Nathuram (Accountant), Sh. Anil Kumar Agal (Partner) and Sh. Jagdish Kumar Agal (Partner) were also recorded during survey wherein shut down wage registers were found/produced for Assessment Year

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 622/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements of Sh. Nathuram (Accountant), Sh. Anil Kumar Agal (Partner) and Sh. Jagdish Kumar Agal (Partner) were also recorded during survey wherein shut down wage registers were found/produced for Assessment Year

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 628/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements of Sh. Nathuram (Accountant), Sh. Anil Kumar Agal (Partner) and Sh. Jagdish Kumar Agal (Partner) were also recorded during survey wherein shut down wage registers were found/produced for Assessment Year