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2 results for “TDS”+ Section 161(1)clear

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Key Topics

Section 56(2)(vii)5Section 1484Section 153A3Section 143(3)2Addition to Income2

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal stands dismissed

ITA 19/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 132Section 139(1)Section 143(3)Section 153ASection 2(22)Section 2(22)(e)Section 40A(2)(b)

161. Pursuant to search and seizure operation conducted under section 132, on 24/09/2012, statutory notice under section 153A of the Act was issued. In the high pitched assessment under section 143(3) r/w section 153A, the Assessing Officer made various additions by examining the Profit & Loss Account, Tax Audit Report determining total assessed income

VIJAY VINOD DURAGKAR,NAGPUR vs. INCOME TAX OFFICER WARD 4(4), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 339/NAG/2023[2015-16]Status: DisposedITAT Nagpur18 Nov 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 148Section 56(2)(vii)Section 69

1. Brief details of the Assessee: The Assessee Vijaya Vinod Durugkar, is an individual resident of Behind Old Hislop College, Mahal, Nagpur- 440002. The Assessee had filed return of income for A.Y. 2015-16 declaring Business income of Rs. 5,31,140/- on total turnover Rs. 19,62,440/- and Income from other sources of Rs.1,65, 122/-. 2. Brief