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589 results for “disallowance”+ Addition to Incomeclear

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Key Topics

Addition to Income94 Section 143(3)80 Disallowance65 Section 153A57 Section 26350 Section 25041 Section 143(1)32 Section 80P(2)(a)29 Section 4029 Deduction

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

income of Rs. 2,65,00,000/- (disallowed provisions/contingencies) 9. The another addition pertain to disallowance of investment fluctuation expenses

Showing 1–20 of 589 · Page 1 of 30

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DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(2), NAGPUR vs. AJAY VISHANDAS KAMNANI, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 88/NAG/2023[2020-21]Status: DisposedITAT Nagpur02 Sept 2024AY 2020-21

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

For Appellant: Shri Himesh DemleFor Respondent: Shri Kailash C. Kanojiya

Section 143(2)Section 143(3)Section 153ASection 69C

income is assessed at G.P. rate by rejecting the books of assessee u/s.145(3), no disallowance can be made separately u/s.40A(3) of the Act”. Therefore, from the above, it is very clear that to make additions

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

ITA 234/NAG/2023[2020-21]Status: DisposedITAT Nagpur25 Oct 2024AY 2020-21

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139(1)Section 142(1)Section 143(2)Section 37(1)Section 69C

income of the assessee. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 15,28,680/- made on account of disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

ITA 176/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: Harshad S. Vengurlekar

Section 10(34)Section 10(35)Section 132Section 139(1)Section 143(3)Section 153ASection 24

addition made by the Assessing Officer of treating the income from house property of Rs. 3,18,989/- as business income. 3. On the facts and circumstances of the case, the learned CIT(A) erred in deleting the disallowance

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal being ITA no

ITA 292/NAG/2016[2007-08]Status: DisposedITAT Nagpur15 May 2025AY 2007-08

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

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar

Section 153ASection 40Section 43B

addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned CIT(A) erred in deleting the disallowance

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

In the result, Revenue’s appeal being ITA no

ITA 23/NAG/2016[2008-09]Status: DisposedITAT Nagpur15 May 2025AY 2008-09

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

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar

Section 153ASection 40Section 43B

addition made by the Assessing Officer of treating the income from house property of Rs.75,408/- as business income. 5. On the facts and circumstances of the case, the learned CIT(A) erred in deleting the disallowance

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

income and no addition or disallowance whatsoever is made in the same. Further, no notice u/s 143(2) of the Income

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2), NAGPUR vs. VIDARBHA INFOTECH PRIVATE LIMITED, NAGPUR

In the result, appeal by the Revenue is dismissed

ITA 76/NAG/2024[2016-17]Status: DisposedITAT Nagpur10 Feb 2025AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 250Section 263Section 44ASection 69C

additions and computed the total income at Rs.4,81,11,724/-. Belated payment of EPF/ESIC Rs. 18,60,893/- Other Disallowance

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

In the result, Revenue’s appeal stands dismissed

ITA 307/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 153A

disallowances made by the Assessing Officer. Gold ornaments, Silver articles found at residence. ` 65,62,158 1. Protective addition Gold ornaments, Silver articles etc. found in bank 2. ` 50,47,355 locker and cash. Addition on protective basis Estimation of rental income

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -1,RAIPUR (CG), RAIPUR (CG) vs. M/S SARDA ENERGY & MINERALS LTD , NAGPUR

The appeals of the Revenue are dismissed

ITA 225/NAG/2017[2012-2013]Status: DisposedITAT Nagpur25 Apr 2019AY 2012-2013

For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt. CIT

Section 14ASection 271(1)(c)Section 80I

additions :- “4. Subject to the above remarks, total income of the assessee company is computed as under :- Income as per return of income Rs. 39,92,030/- Add: (1) Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -1,RAIPUR (CG), RAIPUR (CG) vs. M/S SARDA ENERGY & MINERALS LTD , NAGPUR

The appeals of the Revenue are dismissed

ITA 224/NAG/2017[2011-2012]Status: DisposedITAT Nagpur25 Apr 2019AY 2011-2012

For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt. CIT

Section 14ASection 271(1)(c)Section 80I

additions :- “4. Subject to the above remarks, total income of the assessee company is computed as under :- Income as per return of income Rs. 39,92,030/- Add: (1) Disallowance

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 481/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

disallow the claim of depreciation. The depreciation of Rs.18,76,595/- claimed on road and Rs.6,95,625/- on railway siding is therefore allowed. The ground of appellant is allowed.” 12.1 On the issue of additional depreciation of Rs.1,69,92,222/- u/s.32(1)(iia) of the Act, the Ld. CIT(A) has held as follows: “The issue is regarding

ASSTT.C,I,.T, CENTRAL CIR, -2(3), NAGPUR vs. M/S GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

ITA 429/NAG/2014[2005-06]Status: FixedITAT Nagpur22 Oct 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

disallow the claim of depreciation. The depreciation of Rs.18,76,595/- claimed on road and Rs.6,95,625/- on railway siding is therefore allowed. The ground of appellant is allowed.” 12.1 On the issue of additional depreciation of Rs.1,69,92,222/- u/s.32(1)(iia) of the Act, the Ld. CIT(A) has held as follows: “The issue is regarding

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 483/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

disallow the claim of depreciation. The depreciation of Rs.18,76,595/- claimed on road and Rs.6,95,625/- on railway siding is therefore allowed. The ground of appellant is allowed.” 12.1 On the issue of additional depreciation of Rs.1,69,92,222/- u/s.32(1)(iia) of the Act, the Ld. CIT(A) has held as follows: “The issue is regarding