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147 results for “section 68”+ Section 36(1)clear

Sorted by relevance

Delhi4,727 Mumbai3,869 Bangalore1,378 Chennai987 Ahmedabad961 Kolkata915 Jaipur839 Karnataka680 Hyderabad672 Pune449 Indore446 Chandigarh419 Surat327 Cochin264 Raipur208 Visakhapatnam189 Rajkot163 Nagpur147 Lucknow128 Agra125 Telangana105 Cuttack104 Guwahati100 Amritsar96 Ranchi76 Jabalpur75 Calcutta66 SC63 Jodhpur60 Allahabad56 Patna39 Panaji33 Dehradun28 Varanasi27 Rajasthan11 Orissa10 Kerala7 Uttarakhand3 ASHOK BHAN DALVEER BHANDARI2 A.K. SIKRI ROHINTON FALI NARIMAN2 Andhra Pradesh1 Tripura1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 153A85 Section 153C85 Section 143(3)84 Addition to Income62 Section 69A47 Section 6842 Section 44A31 Section 25029 Section 115B26 Disallowance

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke

Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

section 36(1)(viia) of the Act, ` 17,39,54,837, as addition on account of interest accrued but not due on Government and other securities, ` 2,68

Showing 1–20 of 147 · Page 1 of 8

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Search & Seizure18

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke

Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

section 36(1)(viia) of the Act, ` 17,39,54,837, as addition on account of interest accrued but not due on Government and other securities, ` 2,68

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

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

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 142(1)Section 143Section 144BSection 68

36(1)(iii), section 37 and section 57(iii) of the income tax act, 1961. The landmark judgment on this issue, which explains the entire gamut of provisions is that of the Hon'ble Supreme Court in SA Builders Limited's case 288 ITR 1 (SC). 4.8 In the above-mentioned case, the issue was whether an assessee

DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCEL-1(2, NAGPUR vs. M/S. VIBRANT GLOBAL CAPITAL LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 229/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Oct 2024AY 2014-15

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 143(3)Section 14ASection 68

36 and 37. There is no shred of adverse evidence brought on record to support the addition made under section 68 of the Act. Various precedents on the provisions of section 68 of the Act comprising judgment of the Hon’ble High Courts and Hon’ble Apex Court were submitted in compilation in the form of Paper Book

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

In the result, assessee' appeal for A

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

1) of the Act was issued on 07/06/2012, accepting the returned income. Notice under section 153A of the Act was issued on 23/05/2017, in response to which the assessee filed his return of income on 28/04/2018, declaring an income of ₹ 10,36,726. The assessment order under section 143(3) r/w section 153A dated 26/12/2018, was passed

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

36. During the course of hearing, the learned A.R. for the assessee submitted that the assessment made under section 153C of the Act vide order dated 31/03/2022, for the assessment year 2009–10 to 2013–14, i.e., „relevant assessment year / assessment year(s)‟ as per section 153A(1) as amended by the Finance Act, 2017 (w.e.f. 01/04/2017

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

36. During the course of hearing, the learned A.R. for the assessee submitted that the assessment made under section 153C of the Act vide order dated 31/03/2022, for the assessment year 2009–10 to 2013–14, i.e., „relevant assessment year / assessment year(s)‟ as per section 153A(1) as amended by the Finance Act, 2017 (w.e.f. 01/04/2017

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

36. During the course of hearing, the learned A.R. for the assessee submitted that the assessment made under section 153C of the Act vide order dated 31/03/2022, for the assessment year 2009–10 to 2013–14, i.e., „relevant assessment year / assessment year(s)‟ as per section 153A(1) as amended by the Finance Act, 2017 (w.e.f. 01/04/2017

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

36. During the course of hearing, the learned A.R. for the assessee submitted that the assessment made under section 153C of the Act vide order dated 31/03/2022, for the assessment year 2009–10 to 2013–14, i.e., „relevant assessment year / assessment year(s)‟ as per section 153A(1) as amended by the Finance Act, 2017 (w.e.f. 01/04/2017

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

36. During the course of hearing, the learned A.R. for the assessee submitted that the assessment made under section 153C of the Act vide order dated 31/03/2022, for the assessment year 2009–10 to 2013–14, i.e., „relevant assessment year / assessment year(s)‟ as per section 153A(1) as amended by the Finance Act, 2017 (w.e.f. 01/04/2017

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 47/NAG/2021[2011-12]Status: DisposedITAT Nagpur29 Jul 2024AY 2011-12

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

Section 142ASection 145

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 27/NAG/2020[2015-16]Status: DisposedITAT Nagpur29 Jul 2024AY 2015-16

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

Section 142ASection 145

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 26/NAG/2020[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

Section 142ASection 145

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 140/NAG/2021[2018-19]Status: DisposedITAT Nagpur29 Jul 2024AY 2018-19

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

Section 142ASection 145

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 48/NAG/2021[2012-13]Status: DisposedITAT Nagpur29 Jul 2024AY 2012-13

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

Section 142ASection 145

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 49/NAG/2021[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

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

Section 142ASection 145

36,000/- only. This tender document is only an estimated cost of construction, which is prepared on 20th November, 2012. By any means it could not be considered to be an actual expenditure incurred on the project. [ii] The original assessment order was passed u/s 143(3) r.w.s. 153A of the IT Act on 30.12.2016 after taking approval under Section

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

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

1) of the Act was\nissued on 07/06/2012, accepting the returned income. Notice under section\n153A of the Act was issued on 23/05/2017, in response to which the assessee\nfiled his return of income on 28/04/2018, declaring an income of ₹ 10,36,726.\nThe assessment order under section 143(3) r/w section 153A dated\n26/12/2018, was passed

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

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

1) of the Act was\nissued on 07/06/2012, accepting the returned income. Notice under section\n153A of the Act was issued on 23/05/2017, in response to which the assessee\nfiled his return of income on 28/04/2018, declaring an income of ₹ 10,36,726.\nThe assessment order under section 143(3) r/w section 153A dated\n26/12/2018, was passed

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

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

1) of the Act was\nissued on 07/06/2012, accepting the returned income. Notice under section\n153A of the Act was issued on 23/05/2017, in response to which the assessee\nfiled his return of income on 28/04/2018, declaring an income of ₹ 10,36,726.\nThe assessment order under section 143(3) r/w section 153A dated\n26/12/2018, was passed

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

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

1) of the Act was\nissued on 07/06/2012, accepting the returned income. Notice under section\n153A of the Act was issued on 23/05/2017, in response to which the assessee\nfiled his return of income on 28/04/2018, declaring an income of ₹ 10,36,726.\nThe assessment order under section 143(3) r/w section 153A dated\n26/12/2018, was passed