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22 results for “disallowance”+ Section 220(2)clear

Sorted by relevance

Delhi1,022Mumbai937Bangalore294Chennai285Kolkata218Ahmedabad169Jaipur163Hyderabad113Pune102Indore90Chandigarh89Cochin80Raipur63Lucknow41Panaji37Guwahati31Surat27Nagpur24Rajkot23Patna22Visakhapatnam21Allahabad19Cuttack16Karnataka15Agra12Amritsar11Ranchi9SC8Kerala8Jodhpur7Telangana4Dehradun3Rajasthan2Varanasi1Orissa1Calcutta1

Key Topics

Section 26325Section 143(3)22Section 153A20Addition to Income17Section 25010Section 13210Survey u/s 133A10Section 1548Section 133(6)7Natural Justice

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

Showing 1–20 of 22 · Page 1 of 2

6
Section 235

disallowed the said amount on the ground that mere establishing the identity of the creditor or the transaction have been routed through banking channel is not enough to prove the creditworthiness and genuineness of the transaction. On appeal, the CIT(A) called for remand report from the Assessing officer and after considering the same confirmed the addition. However, the Tribunal

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

220(Delhi), the Hon'ble Delhi High Court has held that failureof the Assessing Officer issue notice under section 143(2) of the Act is fatal toorder of reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

220(Delhi), the Hon'ble Delhi High Court has held that failureof the Assessing Officer issue notice under section 143(2) of the Act is fatal toorder of reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

220(Delhi), the Hon'ble Delhi High Court has held that failureof the Assessing Officer issue notice under section 143(2) of the Act is fatal toorder of reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

220(Delhi), the Hon'ble Delhi High Court has held that failureof the Assessing Officer issue notice under section 143(2) of the Act is fatal toorder of reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

220(Delhi), the Hon'ble Delhi High Court has held that failureof the Assessing Officer issue notice under section 143(2) of the Act is fatal toorder of reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 18/PAT/2023[2014-15]Status: DisposedITAT Patna11 Aug 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 19/PAT/2023[2015-16]Status: DisposedITAT Patna11 Aug 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 20/PAT/2023[2016-17]Status: DisposedITAT Patna11 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 25/PAT/2023[2016-17]Status: DisposedITAT Patna11 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 26/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 23/PAT/2023[2019-20]Status: DisposedITAT Patna11 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 27/PAT/2023[2019-20]Status: DisposedITAT Patna11 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 22/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 21/PAT/2023[2017-18]Status: DisposedITAT Patna11 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

220/- which is less than 50% of the professional receipt which the assessee was required to declare as per the provisions of section 44ADA of the Act as discussed in the preceding paragraphs. Since the books of accounts have not been audited under section 44AB of the Act, the impugned disallowance of Rs.84,035/- deserves to be confirmed. Thus