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156 results for “disallowance”+ Section 17clear

Sorted by relevance

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Key Topics

Section 143(3)98Disallowance73Section 26370Addition to Income69Section 143(1)49Section 36(1)(va)43Section 139(1)37Section 80I35Section 14828

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

disallowance of Rs. 15,24,003/- in terms of section 36(1)(va) r.w.s. 2(24)(x) of the Act the issue was covered based on the jurisdictional high court decision and therefore, the issue was debatable and law does not permit the review of each every order after the same is considered and decided based

Showing 1–20 of 156 · Page 1 of 8

...
Deduction25
Section 35A24
Depreciation11

PUSHAPRAJ KOTHARI,JASOL vs. ACIT, CIRCLE, BARMER, BARMER

In the result, the appeal filed by the assessee stands allowed

ITA 111/JODH/2021[2018-19]Status: DisposedITAT Jodhpur25 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavaassessment Years : 2018-19 Puspapraj Kothari Vs. The Acit, Yashwal, Nakoda Road, Jasol, Barmer Circle, 344024 Barmer Pan No: Aaupk1365N Appellant Respondent

For Appellant: NoneFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

MONA MARBLES PVT. LD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

ITA 117/JODH/2021[2019-20]Status: DisposedITAT Jodhpur18 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

ITA 106/JODH/2021[2019-20]Status: DisposedITAT Jodhpur18 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

MONA MARBLES PVT. LTD. ,UDAIPUR vs. ACIT/DCIT, CIRCLE-2, UDAIPUR

In the result, the captioned appeals filed by the assessees are allowed

ITA 139/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

MEGA TEX PRINTS,PALI vs. DCIT, CPC, BANGALORE / ITO, WARD-1, PALI

In the result, the captioned appeals filed by the assessees are allowed

ITA 105/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

PREM KISHORE AGARWAL,JODHPUR vs. ITO, WARD-3(2), JODHPUR

In the result, the appeal of the assessee is allowed

ITA 103/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Surendra Chopra, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)(a)Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 85/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Nov 2021AY 2015-16
For Appellant: ShriRajendra Jain, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

HISTORIC RESORT HOTELS PVT. LTD.,UDAIPUR vs. ACIT/DCIT, CIRCLE-1, UDAIPUR

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

ITA 91/JODH/2021[2018-19]Status: DisposedITAT Jodhpur08 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Of The Return.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36Section 36(1)(va)Section 43

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

ZEPHYRSUN ELECTRO MECH PRIVATE LIMITED,JAISALMER vs. INCOME TAX OFFICER, JAISALMER

In the result, the appeal of the assessee is allowed

ITA 92/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Shri Manish Vyas, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143Section 143(1)Section 250Section 36Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

BIKANER CERAMICS PRIVATE LIMITED ,BIKANER vs. ADIT, CPC, BANGALORE / ACIT, CIRCLE-1,, BIKANER

In the result, the appeal of the assessee is allowed

ITA 86/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Return. The Id. Cit(A) Has Erred In Not Following The Jurisdictional High Court Decision. 3. The Appellant Crave Liberty To Add, Amend, Alter Or Modify Any Of The Ground Of Appeal On Or Before Its Hearing Before Your Honour.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 102/JODH/2021[2019-20]Status: DisposedITAT Jodhpur11 Nov 2021AY 2019-20
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

DR. CHOUDHARY HOSPITAL AND MEDICAL RESEARCH CENTRE PRIVATE LIMITED,UDAIPUR vs. DCIT, CPC, BANGALORE / ACIT/DCIT, CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 101/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

ARPIT GULECHA,JODHPUR vs. DCIT, CPC/ITO, WARD-1(1), JODHPUR , JODHPUR

In the result, the appeal of the assessee is allowed

ITA 87/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Smt. Raksha Birla, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

ITA 108/JODH/2021[2018-19]Status: DisposedITAT Jodhpur25 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Manoj Gupta, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

ITA 109/JODH/2021[2019-20]Status: DisposedITAT Jodhpur25 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Manoj Gupta, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

In the result, all the appeals of the assessees are allowed

ITA 62/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

ARPIT GULECHA,JODHPUR vs. DCIT, CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

ITA 57/JODH/2021[2018-19]Status: DisposedITAT Jodhpur29 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

SHASHI MAHESHWARI,JODHPUR vs. ADIT, CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

ITA 58/JODH/2021[2019-20]Status: DisposedITAT Jodhpur29 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

In the result, all the appeals of the assessees are allowed

ITA 63/JODH/2021[2019-20]Status: DisposedITAT Jodhpur29 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

For Appellant: Smt.Raksha Birla, CAFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed