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3 results for “disallowance”+ Section 234Dclear

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Key Topics

Section 1478Disallowance3Section 250(6)2Section 7472Section 143(3)2Section 145(3)2Section 1442Section 402Deduction2Addition to Income

SUNYNA KUMAR GUPTA,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed

ITA 90/PAT/2017[2012-13]Status: DisposedITAT Patna16 Mar 2018AY 2012-13

Bench: Sh. N. K. Sainiita No. 90/Pat./2017 : Asstt. Year : 2012-13 Sunyna Kumari Gupta, Vs Deputy Commissioner Of Income Prop: M/S Sona Drug Agency, Tax, Circle-4, Road No. 1, Lohanipur, Rajendra Patna Nagar, Patna-800016 (Appellant) (Respondent) Pan No. Addpg6521C Assessee By : Sh. K. N. Prasad, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement :16 .03.2018 Order This Is An Appeal By The Assessee Against The Order Dated 09.02.2017 Of Ld. Cit(A)-2, Patna.

For Appellant: Sh. K. N. Prasad, AdvFor Respondent: Sh. Abhay Kumar, Sr. DR
Section 234ASection 234BSection 234D

234D and 244A is arbitrary and unjust. 5. For that the appellant reserves her right to file detailed submission at the time of hearing. 6. For that the appellant craves leave to urge, add or alter any other ground or grounds at the time of hearing.” 3. Ground Nos. 1, 5 & 6 raised by the assessee are general in nature

2

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 315/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee