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2 results for “TDS”+ Section 184(5)clear

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Key Topics

Section 1486Section 143(3)4Section 684Section 153A3Section 1442Section 69A2Section 36(1)(iii)2Section 234A2Addition to Income2

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

5: Addition made by A.O. at Rs.50 lacs u/s 68 or 69A of I.T. Act 1961. A.O. Para 13 - 24 Page 20 - 22 CIT(A) Para 7 Page 7 & 8 A) In the case of assessee regular assessment was framed u/s 143(3) on 10/08/2015 determining total income at Rs.54.51 lacs. Confirmation in respect to loan obtained at Rs.50 lacs

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)

section 143(3) of the Act and proceeded to dispose off the appeal filed by the assessee on merits of the case wherein the learned CIT(A) deleted all the additions, as tabulated above, vide his impugned order dated 18/12/2015 supra. Against this order, the Revenue preferred appeal before the Tribunal. 5. Before us, the learned Departmental Representative, Shri Sandipkumar