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2 results for “section 68”+ Section 69Dclear

Sorted by relevance

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Key Topics

Section 143(3)6Section 115B6Section 139(1)3Section 69A2Section 2632Section 133A2Addition to Income2

SHASHIKALA BHIMACHARYA MALAGI,GOKAK, KARNATAKA vs. ITO, WARD-1, GOKAK, GOKAK, KARNATKA

The appeal is partly allowed in aforestated terms

ITA 180/PAN/2023[2017-18]Status: DisposedITAT Panaji09 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 180/Pan/2023 Assessment Year : 2017-18 Shashikala Bhimacharya Malagi 0, Soubhagya, Kalyan Housing Colony, Gokak, Belgaum-591307 Pan : Bdypm3708B . . . . . . .Appellant V/S Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee By : Mr Himanshu Gandhi [‘Ld. Ar’] Revenue By : Mr Narendra Reddy [‘Ld. Dr’] Date Of Conclusive Hearing : 08/04/2025 Date Of Pronouncement : 09/04/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. 1055706480(1) Dt. 04/09/2023 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 20/12/2019 Passed U/S 143(3) Of The Act Anent To Assessment Year 2017-18 [‘Ay’ Hereinafter].

For Appellant: Mr Himanshu Gandhi [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 115BSection 139(1)Section 143(2)Section 143(3)Section 250
Section 69A

section 115BBE of the Act brought into statute first time by Finance Act, 2012 and made applicable prospectively w.e.f. 01/04/2013. As such Finance Act, 2016 substituted the provisions with higher rate of tax which came into effect w.e.f. 01/04/2017, thus operational prospectively from AY 2017-18. Therefore, any addition made u/s 68 to 69D

MR. MALLIKARJUN APPANNA ITI,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal of the assessee is partly allowed

ITA 419/PAN/2018[2013-14]Status: DisposedITAT Panaji28 Jun 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. A. S. Patil, Tax ConsultantFor Respondent: Sh. Manoj Joshi, CIT, DR
Section 115BSection 133ASection 139Section 139(1)Section 143(3)Section 250(6)Section 263Section 68Section 69

sections 68, 69, 69A, 69B, 69C or 69D are not attracted to levy tax under section 115BBE. The assessee