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3 results for “disallowance”+ Section 138clear

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Key Topics

Section 1545Section 143(1)5Section 36(1)(va)3Section 2502Section 36(1)(viia)2Section 1442Section 143(2)2Deduction2Disallowance2Addition to Income

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

In the result, this appeal of assessee is dismissed

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21
For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

section 36(1)(va) r.w.s. 2(24)(x) of the Act, leading to disallowance of this sum to the extent not paid on or before the due date stipulated in the respective PF and ESI Act. The above view has been taken by the coordinate bench of ITAT, Chennai in the case of Sree Gokulam Chit and Finance Co.P.Ltd

2
Condonation of Delay2

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

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

ITA 30/PAT/2021[2014-15]Status: DisposedITAT Patna25 Feb 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250Section 36(1)(viia)Section 36(1)(vila)

disallowance made by the AO is that the list of branches supplied by the appellant contains branches of the places having population in excess of 10,000. AO has quoted the branches Narkatiya, Bochaha and Motipur where the population exceeds 10000. The appellant on the other hand submitted list of rural branches of the bank as per Census, 2011 supplied

RAJ CONSTRUCTION,KATIHAR vs. ACIT, CIRCLE-1(1), BHAGALPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 398/PAT/2024[2015-16]Status: DisposedITAT Patna29 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am Asst. Commissioner Of Income Tax, Raj Construction Circle – 1(1), C/O Mahadev Ghosh, Bhagalpur, Advocate Vs. Bf-199, Salt Lake City, R.N. Plaza, R.B.S.S Kolkata-700064 Sahay Road, Bhagalpur, Bihar- 812001 (Appellant) (Respondent) Pan No. Aajfr6306F Assessee By : Shri Mahadev Ghosh, Ar Revenue By : Shri Ashwani Kumar, Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 29.08.2024

For Appellant: Shri Mahadev Ghosh, ARFor Respondent: Shri Ashwani Kumar, DR
Section 143(2)Section 144Section 68

disallowed by the Ld. A.O and moreover, books of accounts has not been rejected. Hence the addition of total sundry creditors including earlier years creditors is unwarranted, unjustified, and liable to be deleted. 5. That under the facts and circumstances of the case the Ld. CIT (A) has erred by not sending Remand report to the assessing officer for verifying