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2 results for “disallowance”+ Section 33Bclear

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Key Topics

Section 153A8Section 143(3)2Section 132(1)2Section 139(1)2Section 1322Section 132(4)2Section 69A2Addition to Income2

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

ITA 428/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

33B by which\nescaped income can be brought to tax, there is reason to think that the view expressed\nuniformly about the limits of the powers of the Appellate Assistant Commissioner to\nenhance the assessment has been accepted by the legislature as the true exposition of the\nwords of the section. If it were not, one would expect that

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

ITA 429/JODH/2025[2016-17]Status: DisposedITAT Jodhpur29 May 2025AY 2016-17
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

33B by which\nescaped income can be brought to tax, there is reason to think that the view expressed\nuniformly about the limits of the powers of the Appellate Assistant Commissioner to\nenhance the assessment has been accepted by the legislature as the true exposition of the\nwords of the section. If it were not, one would expect that