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3 results for “disallowance”+ Section 246Aclear

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Key Topics

Section 1548Section 270A6Section 143(1)3Section 2502Section 270A(9)2Rectification u/s 1542

SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 338/PAT/2025[2018-19]Status: DisposedITAT Patna27 Oct 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 270ASection 270A(9)

disallowance falls. However, on going through the submission of the assessee, it can be seen that the assessee stated that they themselves detected that the PF and ESI for the period of business i.e. 01.04.2017 to 30.06.2017 was by mistake debited to P & L account of the company. However, the same was being brought to the notice

GREENREV VENTURES PRIVATE LIMITED,PATNA vs. ACIT CIRCLE 1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 347/PAT/2023[2011-12]Status: Disposed
ITAT Patna
24 Sept 2024
AY 2011-12

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

Section 154Section 246A

246A is maintainable against an order passed under section 154. However, while giving dictation, we find that the alleged order passed under section 154 of the Income Tax Act is actually not an order. The alleged letter of the ld. Assessing Officer reads as under:- “Subject: Online service of Orders- letter Sub.: Your letter dated 07.12.2022 regarding demand notice

RAINBOW ESTATES P LTD,BANDAR BACHICHA vs. CPC, BANGLORE

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

ITA 258/PAT/2023[2021-22]Status: HeardITAT Patna12 Feb 2025AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 154Section 250

Section 246A of the Act and hence the Grounds taken by the appellant on this issue do not succeed. 5. In the result, appeal is “Dismissed”.” 4. Before us the assessee has made the submission as under: “The solitary issue which requires the adjudication before the Hon'ble ITAT bench is grant of MAT Credit of Rs. 87161.00 which