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4 results for “section 68”+ Section 801A(7)clear

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Mumbai130Delhi88Ahmedabad67Hyderabad60Pune20Bangalore17Chennai14Jaipur13Kolkata13Cuttack10Surat8Rajkot7Nagpur5Jodhpur4Lucknow4Raipur4Visakhapatnam3Indore2Amritsar2

Key Topics

Section 35A22Section 26312Section 1489Section 801A(7)4Deduction4Section 80J3Section 1393Disallowance3Addition to Income3Limitation/Time-bar

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 545/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

801A was duly carried out and copies of the audit report was duly submitted to the AO during the assessment. Claim u/s 35AD duly made in return, quantification also made in Audit Report u/s 44AB. It is also found that the assessee has submitted form 10CCB on 30.03.2021. Only online report u/s 10CCB was filed belatedly but before assessment

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

3
Section 143(3)2

In the result, the revenue appeals in ITA Nos

ITA 541/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Jun 2025AY 2016-17
Section 139Section 148Section 35ASection 801A(7)Section 80J

801A(7) of the IT Act provides The audit under Companies Act, 2013, Tax\nas under:\nAudit u/s 44AB and audit under section\n801A was duly carried out and copies of the\naudit report was duly submitted to the AO\nduring the assessment. Claim u/s 35AD\nduly made in return, quantification also\nmade in Audit Report u/s 44AB

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 544/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Jun 2025AY 2017-18
Section 139Section 148Section 35ASection 801A(7)Section 80J

7) of the\nact, the provisions of section 801A had been imported and it mandates the\nrequirement of submission of the audit report as required under the Act. From\nthe details submitted by the assessee it is stated by AO that the bifurcation of\nassets of the specified business cannot be ascertained. The main contention of\nthe AO while

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

7 | P a g e sec. 263 of the Act to AO to do de-novo assessment on the issues discussed after providing proper opportunity of being heard to the assessee and making proper inquiry and arrive at a factually and legally correct finding on these issues." Thus, feeling aggrieved, the assessee is in appeal. GOA 1 to 4: Order