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2 results for “penalty u/s 271”+ Permanent Establishmentclear

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Key Topics

Section 682Section 1442Section 271(1)(b)2Disallowance2Addition to Income2

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

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

ITA 159/JODH/2019[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Section 143(2)Section 144Section 234ASection 234BSection 271(1)(b)

u/s 144 made by the ld. AO which is bad in law and bad on facts, and even in the remand proceedings, no appreciation of facts had been done, and simply supported the addition made. The additions made are arbitrary in nature. 2. Re : Gr. No. 2 to 5 : Addition for deposit in Bank account : 1. The first addition relates

DCIT, CIRCLE, BHILWARA vs. M/S. SAILEELA SYNTHETICS PVT. LD. , BHILWARA

The appeal stands dismissed

ITA 279/JODH/2018[2015-16]Status: Disposed
ITAT Jodhpur
21 Dec 2020
AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.279/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2015-16) Dcit- Bhilwara Circle M/S. Saileela Synthetics Pvt. Ltd. बनाम/ Shastri Nagar, Bhilwara 147, New Cloth Market Rajasthan. Pur Road, Bhilwara Vs. Rajasthan-311 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcs-1103-N (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri A.S. Yadav- Ld. CIT- DR
Section 133(6)Section 143(3)Section 36(1)(va)Section 68

Permanent Account Number (PAN) of the share applicants. However, upon perusal of details so filed, it was noted that eleven (11) entities were located at the same or nearby addresses. Notices u/s 133(6) were issued to confirm the transactions, however, the same did not elicit any satisfactory response. Accordingly, the assessee was required to demonstrate the fulfillment of ingredients