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42 results for “disallowance”+ Section 249(4)clear

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Key Topics

Section 1128Section 153A21Section 143(3)20Section 36(1)(viia)19Section 271(1)(c)17Addition to Income14Section 142(1)11Section 14811Penalty11Section 132

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 498/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

Showing 1–20 of 42 · Page 1 of 3

10
Survey u/s 133A10
Deduction9

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 501/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 500/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 517/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 560/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 559/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 558/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

disallowance made under section 43B(a) of the Act by the Assessing Officer comes to ` 30,41,235, which was also added back to the income of the assessee and tax accordingly. 4. On appeal, the learned CIT(A) observed that there is a substantial delay of 705 days in filing the appeal before the learned

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

LOKMANYA TILAD JANAKALYA SHIKSHAN SANSTHA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR

In the result, this appeal by the assessee stands partly allowed

ITA 384/NAG/2012[2008-09]Status: DisposedITAT Nagpur09 Jan 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 1Section 11Section 13(1)(c)Section 13(3)Section 40

4) (2001) 249 ITR 533 (Bom.) 5) (2014) 363 ITR 0230 (Kar:) CIT vs. Fr. Mulles Chartiable Institutions 6) Hon'ble Gujarat High Court order in Tax Appeal No.187 of 2005 in the case of S.P. Mehta Memorial Trust vide order dated13/11/2014. ' 7) Hon'ble Karnataka High Court order in ITA No.557/2008 in the case of Karnataka Industrrial Area Development

HIVTAP NIRMULAN KARMACHARI SAHAKARI PAT SANSTHA MARYADIT,YAVATMAL vs. ITO WARD-1 , YAVATMAL

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 571/NAG/2025[2018-19]Status: DisposedITAT Nagpur17 Oct 2025AY 2018-19

Bench: Shri Pavan Kumar Gadalehivtap Nirmulan Karmachari, Sahakari Pat Sanstha Maryadit T.B. Karyalayapandharkawada Road, ……………. Appellant Yavatmal -445 001, Maharashtra. Pan–Aabah6751K V/S Income Tax Officer, ……………. Respondent Ward–1, Yavatmal-445001, Maharashtra. Assessee By: Shri.Naresh Jakhotia.A.R. Revenue By :Shri.Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.Naresh Jakhotia.A.RFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 249(3)Section 80PSection 80P(2)(a)

section 249(3) of the Income Tax Act, 1961 and hence the appeal deserved to be admitted and decided on merits. 2 Hivtap Nirmulan Karmachari Sahakari Pat Sanstha Maryadit 3 That the Learned CIT(A) erred in not adjudicating upon the merits of the claim of deduction u/s 80P of the Income Tax Act, 1961, despite the fact that

DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI & CHANDRAPUR CIRCLE, AMRAVATI vs. CHANDRAPUR DISTRICT CENTRAL CO-OP BANK LTD., CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 89/NAG/2022[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

4. We have heard the rival contention of both the parties. We find that the assessee has merely failed to provide the provision in bad debt and doubtful debt though the provision is made as per RBI guidelines in the earlier year was in excess. The assessee has directly claimed the deduction in computation of income instead of providing same

ACIT, CHANDRAPUR CIRCLE , CHANDRAPUR vs. CHANDRAPUR DISTT. CENTRAL CO-OP BANK LTD , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 399/NAG/2019[2015-16]Status: DisposedITAT Nagpur21 Aug 2024AY 2015-16

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

4. We have heard the rival contention of both the parties. We find that the assessee has merely failed to provide the provision in bad debt and doubtful debt though the provision is made as per RBI guidelines in the earlier year was in excess. The assessee has directly claimed the deduction in computation of income instead of providing same

ASSISTANT COMMISSIONER OF INCOME TAX , CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHANDRAPUR DISTRICT CENTRAL CO-OPRATIVE BANK LIMTED , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 241/NAG/2018[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

4. We have heard the rival contention of both the parties. We find that the assessee has merely failed to provide the provision in bad debt and doubtful debt though the provision is made as per RBI guidelines in the earlier year was in excess. The assessee has directly claimed the deduction in computation of income instead of providing same

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

4 of the Act and hence not at all chargeable under the Act. The receipt which is neither “Profit” nor “Income” and which does not have any element thereof embedded therein, cannot be the part of the profit as per the profit and loss account prepared in terms of Part II of Schedule VI to the Companies

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

4 of the Act and hence not at all chargeable under the Act. The receipt which is neither “Profit” nor “Income” and which does not have any element thereof embedded therein, cannot be the part of the profit as per the profit and loss account prepared in terms of Part II of Schedule VI to the Companies

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

ITA 525/NAG/2024[2015-16]Status: DisposedITAT Nagpur21 Mar 2025AY 2015-16

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

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

disallowing the claim stating that the assessee failed to provide cogent and convincing reply to the allegations raised. We observe from the record that in identical situation the Coordinate Bench of ITAT in ITA Nos. 4843 & 1228/Mum/2018 for Assessment Year 2013-14 & 2014-15 in the case of Ramprasad Agrawal Vrs. ITO (reported in [2018] 100 taxman.com 172 - Mum Trib

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

ITA 526/NAG/2024[2016-17]Status: DisposedITAT Nagpur21 Mar 2025AY 2016-17

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

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

disallowing the claim stating that the assessee failed to provide cogent and convincing reply to the allegations raised. We observe from the record that in identical situation the Coordinate Bench of ITAT in ITA Nos. 4843 & 1228/Mum/2018 for Assessment Year 2013-14 & 2014-15 in the case of Ramprasad Agrawal Vrs. ITO (reported in [2018] 100 taxman.com 172 - Mum Trib

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

ITA 524/NAG/2024[2014-15]Status: DisposedITAT Nagpur21 Mar 2025AY 2014-15

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

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

disallowing the claim stating that the assessee failed to provide cogent and convincing reply to the allegations raised. We observe from the record that in identical situation the Coordinate Bench of ITAT in ITA Nos. 4843 & 1228/Mum/2018 for Assessment Year 2013-14 & 2014-15 in the case of Ramprasad Agrawal Vrs. ITO (reported in [2018] 100 taxman.com 172 - Mum Trib