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3 results for “section 68”+ Section 245D(1)clear

Sorted by relevance

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Key Topics

Section 14814Section 245C(1)4Section 2633Section 292B2Section 1472Section 245F2Section 1442Section 682Reassessment2Reopening of Assessment

DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

68 of the Act and Rs.4,29,534/- u/s. 69 of the Act to the income of the assessee and thereby assessing the total income of the assessee at Rs.54,20,360/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) who was pleased to allow the appeal of the assessee and held that since the AO issued

2

DCIT,CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1053/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

68 of the Act and Rs.4,29,534/- u/s. 69 of the Act to the income of the assessee and thereby assessing the total income of the assessee at Rs.54,20,360/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) who was pleased to allow the appeal of the assessee and held that since the AO issued

M/S. MAITHAN STEEL & POWER LTD.,KOLKATA vs. I.T.O.,WARD-1, KOLKATA

ITA 793/KOL/2019[2014-15]Status: DisposedITAT Kolkata26 Feb 2020AY 2014-15

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2014-15

Section 115JSection 245DSection 245D(4)Section 263Section 32ESection 43B

section 115JB. Therefore, the above mentioned irregularity has resulted in underassessment of income of Rs.11,04,19,703/- having potential tax effect of Rs.2,78,89,308/- ii) It is observed that the assessee deducted an amount of Rs.6,28,68,798/- from income as “Payment of excise Duty in respect of earlier years now allowable” as per details