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3 results for “disallowance”+ Section 198clear

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Key Topics

Addition to Income3Natural Justice3Limitation/Time-bar3Section 250(6)2Section 234A2Section 271(1)(c)2Section 1472Section 133(6)2Disallowance2

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

198 it was held that the notice of initiation proceeding under Section 21 of U.P. Sales Tax Act, 1947 was a condition precedent and not only a procedural requirement. The mere fact that the Assessee had obtained knowledge of the proceeding and participated could not validate the proceeding being initiated without jurisdiction. It is subsequently held that "it is firmly

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

ITA 328/PAT/2018[2013-14]Status: HeardITAT Patna22 Jul 2022AY 2013-14

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 234ASection 250(6)Section 271(1)(c)

198/- towards VAT payable by M/s Khan Brothers & M/s Khan Traders respectively which was discussed, disallowed and added as per Para F of the order passed by the Ld. assessing officer in passing order based on adhoc, presumption, surmise, inference and ignoring facts and circumstances of the case. 8. For that the CIT (Appeal) erred in passing ex-parte order

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

ITA 329/PAT/2018[2014-15]Status: HeardITAT Patna22 Jul 2022AY 2014-15

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 234ASection 250(6)Section 271(1)(c)

198/- towards VAT payable by M/s Khan Brothers & M/s Khan Traders respectively which was discussed, disallowed and added as per Para F of the order passed by the Ld. assessing officer in passing order based on adhoc, presumption, surmise, inference and ignoring facts and circumstances of the case. 8. For that the CIT (Appeal) erred in passing ex-parte order