M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

220 is responded hereunder for ready reference 383. Circumstances when Income-tax Officer can relax requirement of making payments in excess of Rs. 2,500 by crossed cheques under clause (j) of rule 6DD 1. Clause (j ) of rule 6DD provides that no disallowance under section

M/S. LILA TRADING COMPANY,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2015-16 M/S Lila Trading Company, Income Tax Officer, Shop No. 97, New Dhan Mandi Vs Ward-1, Sri Ganganagar Sri Ganganagar Pan: Aaafl5911B Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 08.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Bikaner Dated 31.12.2019 Emanating From The Order Of Income Tax Officer, Ward-1, Sri Ganganagar Under Section 143(3) Of The Act For A.Y. 2015-16. The Grounds Of Appeal Raised By Assessee Are As Under:- “1. In Facts & Circumstances, Ld. Cit (A) Was Not Justified In Sustaining 10% Disallowance Of Rs.53,220 Made Out Of Aggregate Claim Of Rs.5,32,209 Under Five Heads Of Expenses On The Grounds That Some Of Vouchers Were Produced & Most Of The Vouchers Being Self- Made Verification Of Possibilities Of Personal Use Or Their Correctness Could Not Be Ascertained But M/S Lila Trading Company

section 143(3) of the Act for A.Y. 2015-16. The grounds of appeal raised by assessee are as under:- “1. In facts and circumstances, Ld. CIT (A) was not justified in sustaining 10% disallowance of Rs.53,220 made out of aggregate claim of Rs.5,32,209 under five heads of expenses on the grounds that some of vouchers were

M/S. SARDA GUMS & CHEMICALS,PALI vs. ACIT, CIRCLE1- PALI,, PALI

In the result, appeal of the assessee is allowed

section 143(3)/154 of the Income Tax Act, by the ACIT, Circle- Pali. 2. The assessee has marched this appeal on the following grounds:- “1. The ld. CIT(A), NFAC has erred on facts and in law in upholding the order of AO passed u/s 154 of the Act. 2. The Ld. CIT(A), NFAC has erred on facts

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

disallowing purchase without considering real & true fact in right perspective and judicious manner. 11. That on the facts and in the circumstances of the case, the authority below grossly erred in making attempt to normal business transaction as something unusual and out of the ordinary only as un-discerningiy which is against the principal of natural justice. 12. That

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

220];\n(iv) The material or information found in the course of survey proceeding\ncould not be a basis for making any addition in the block assessment, vide\ndecision of this Court in T.C.(A) No.2620 of 2006 (between Commissioner of\nIncome-tax v. S.Ajit Kumar); [2008] 300 ITR 153 (Mad)\n(v) Finally, the word \"may\" used in Section