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5 results for “disallowance”+ Section 253(2)clear

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Key Topics

Section 2506Section 11(1)6Disallowance5Addition to Income5Section 253(2)3Section 2(15)3Exemption3Condonation of Delay3Section 250(6)2Section 234A

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 66/PAT/2020[2014-15]Status: DisposedITAT Patna10 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

253(2) of the Income-tax Act, 1961 in the said case.” It is seen that the request for condoning the said delays are similarly worded for the remaining two appeals. Hence, based on the reasons given for AY 2013-14, the delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

2
Section 271(1)(c)2
Natural Justice2
ITA 67/PAT/2020[2015-16]Status: DisposedITAT Patna10 Jan 2025AY 2015-16

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

253(2) of the Income-tax Act, 1961 in the said case.” It is seen that the request for condoning the said delays are similarly worded for the remaining two appeals. Hence, based on the reasons given for AY 2013-14, the delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 65/PAT/2020[2013-14]Status: DisposedITAT Patna10 Jan 2025AY 2013-14

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

253(2) of the Income-tax Act, 1961 in the said case.” It is seen that the request for condoning the said delays are similarly worded for the remaining two appeals. Hence, based on the reasons given for AY 2013-14, the delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication

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)

2. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & additions of Rs. 12,578/- i.e. 10% of direct expenses Rs.1,25,780/- of M/s Khan Brothers discussed, disallowed and added as per Para A of the order passed by the Ld. assessing officer in passing order based on adhoc, presumption, surmise, inference and ignoring facts

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)

2. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & additions of Rs. 12,578/- i.e. 10% of direct expenses Rs.1,25,780/- of M/s Khan Brothers discussed, disallowed and added as per Para A of the order passed by the Ld. assessing officer in passing order based on adhoc, presumption, surmise, inference and ignoring facts