DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

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

9. We have heard the rival arguments, perused the material available on record and gone through the orders of the authorities below. We find that the assessee had filed computation of income, audited Profit & Loss A/c of windmill undertakings and income tax return for the preceding years from 2006-07 to 2011-12 which were set off against the profits

SANJAY SHANKARRAO JADHAO,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy

disallowed the claim of deduction under section 80IA(4)(iv) of the Act. Shri Sanjay Shankarrao Jadhao ITA no.198/Mum./2023 8. Before the learned CIT(A), the assessee filed an elaborated written reply along with Form no.10CCB and relied upon certain judicial pronouncements which are noted by the learned CIT(A) in his order. The learned CIT(A), after considering

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

disallowed even prior to 2018. Relevanit extract of the order is as\nunder:\nThe Hon'ble Bombay High Court in the case of EBR Enterprises Vs. Union of\nIndia 415 ITR 139 (Bombay), dated 4th June, 2019 has held as under:\nQuote, 5. As per this provision, where the assessee fails to make a claim in his\nreturn of income

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

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

801A as per Section 80A (5) of the Act as Assessee had not claimed the deduction in the Return of Income. 7.9 Thus, the Law laid down by the Hon'ble Jurisdictional High Court(supra) and Hon'ble Kerala High Court is that Assessee has to claim Deduction Under Chapter VIA of the Act under the heading "C.-Deductions

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

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

801A as per Section 80A (5) of the Act as Assessee had not claimed the deduction in the Return of Income. 7.9 Thus, the Law laid down by the Hon'ble Jurisdictional High Court(supra) and Hon'ble Kerala High Court is that Assessee has to claim Deduction Under Chapter VIA of the Act under the heading "C.-Deductions

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

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

801A as per Section 80A (5) of the Act as Assessee had not claimed the deduction in the Return of Income. 7.9 Thus, the Law laid down by the Hon'ble Jurisdictional High Court(supra) and Hon'ble Kerala High Court is that Assessee has to claim Deduction Under Chapter VIA of the Act under the heading "C.-Deductions

M/S SMS INFRASTRUCTURE LTD,NAGPUR vs. D.C.I.T. CENTRALCIRCLE 2(3), NAGPUR

In the result, assessee’s appeal is dismissed

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

801A of the Act. The delay in filling the return is not willful and the assessee has not been benefited by filling the return late. M/s. SMS Infrastructure Ltd. ITA no.566/Nag./2016 (3) That any other grounds may be raised during the course of hearing of this appeal.” 3. Facts in brief:- The assessee is a company engaged