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254 results for “disallowance”+ Section 153Bclear

Sorted by relevance

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Key Topics

Section 153A97Section 143(3)93Addition to Income54Section 13242Section 92C34Disallowance32Section 6828Search & Seizure21Section 15318Section 144

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7208/MUM/2013[2004-05]Status: DisposedITAT Mumbai20 Sept 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

Showing 1–20 of 254 · Page 1 of 13

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15
Section 14A14
Capital Gains14

In the result, in the case of M

ITA 3711/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7214/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7210/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 790/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 1144/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3710/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7211/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

ITA 3709/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6847/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7209/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7212/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3646/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6848/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3645/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7213/MUM/2013[2009-10]Status: DisposedITAT Mumbai20 Sept 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

disallowances are made by the Revenue on the basis of the return filed by the assessee originally on 31-10-2005 for the AY 2005-06 and search took place on 16-11-2009. The assessment/processing of return of income got completed on 31-10- 2006, as no notices under section 143(2) was issued and assessment was not abated

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

153B and section 153C, all other provisions of this Act shall apply to the assessment or reassessment made under Act shall apply to the assessment or reassessment made under Act shall apply to the assessment or reassessment made under section 153A. It is also clarified that assessment or reassessment section 153A. It is also clarified that assessment or reassessment section

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIV SHANKAR SHARMA, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 1689/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Aug 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates (i) in as applicable to such assessment year.” 11. A careful and purposive reading

SHRI SHIV SHANKAR SHARMA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 2682/MUM/2025[2013-14]Status: DisposedITAT Mumbai08 Aug 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates (i) in as applicable to such assessment year.” 11. A careful and purposive reading

SHIV SHANKAR SHARMA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 2161/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Aug 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates (i) in as applicable to such assessment year.” 11. A careful and purposive reading