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4 results for “section 68”+ Section 271Bclear

Sorted by relevance

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Key Topics

Section 271(1)(c)9Section 687Addition to Income4Section 2743Section 271b3Penalty3Disallowance3Natural Justice3Section 133(6)2

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

ITA 253/LKW/2025[2018-19]Status: DisposedITAT Lucknow09 Oct 2025AY 2018-19
Section 133(6)Section 142(1)Section 144BSection 147Section 68

68 of the Act of Rs.20,25,54,000/-.\n3.2\nVariation-II\n3.2.1 Variation on account of labour charges\n3.2.2 During the year under consideration, the assessee has debited labour charges to\nthe tune of Rs.5,79,26,290/- against the total contract receipts of 7,89,21,744/- in the profit\nand loss account. During the course of assessment

MADAN LAL JAIN,KANPUR vs. ITO WARD 1(1)(2), KANPUR

In the result, these appeals in ITA

ITA 257/LKW/2023[F.Y. 2013-14]Status: Disposed
ITAT Lucknow
12 Feb 2025

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

For Appellant: Shri Ashish Jaiswal, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 271(1)(c)Section 271bSection 274Section 68

section 271(1)(c) of the act 7. Because of the facts and in the circumstances of the case, the ld.ao has erred in law and on facts in imposing penalty as the addition prescribed u/s 68 of the act is a legal fiction and the same need not necessarily as a result of concealment of particulars of income

MADAN LAL JAIN,KANPUR vs. ITO WARD 1(1)(2), KANPUR

In the result, these appeals in ITA

ITA 258/LKW/2023[2013-14]Status: DisposedITAT Lucknow12 Feb 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

For Appellant: Shri Ashish Jaiswal, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 271(1)(c)Section 271bSection 274Section 68

section 271(1)(c) of the act 7. Because of the facts and in the circumstances of the case, the ld.ao has erred in law and on facts in imposing penalty as the addition prescribed u/s 68 of the act is a legal fiction and the same need not necessarily as a result of concealment of particulars of income

SHRI MADAN LAL JAIN,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 (NOW ITO-1(2)), KANPUR

In the result, these appeals in ITA

ITA 679/LKW/2017[2013-14]Status: DisposedITAT Lucknow12 Feb 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

For Appellant: Shri Ashish Jaiswal, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 271(1)(c)Section 271bSection 274Section 68

section 271(1)(c) of the act 7. Because of the facts and in the circumstances of the case, the ld.ao has erred in law and on facts in imposing penalty as the addition prescribed u/s 68 of the act is a legal fiction and the same need not necessarily as a result of concealment of particulars of income