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3 results for “disallowance”+ Section 270A(9)clear

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Key Topics

Section 270A6Section 2503Section 1443Section 54F3Addition to Income3Section 143(3)2Section 270A(9)2Deduction2Natural Justice2Disallowance

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)

section 270A(9), under which the disallowance falls. However, on going through the submission of the assessee, it can be seen

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18

Shri George Mathan & Shri Rakesh Mishra

2
Limitation/Time-bar2
Bench:
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

9, the AO has given a finding that "exemption u/s 54 of the IT Act cannot be given as the assessee has neither claimed any exemption u/s 54F nor has provided any details regarding whether she fulfills all the applicable conditions as mentioned in section 54F of the I T Act". 6.1.4 The entire submission of the appellant is based

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 308/PAT/2025[2017-18]Status: DisposedITAT Patna25 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 145(3)Section 250Section 44ASection 69ASection 80C

disallowed the claim of Rs.50,000/- under chapter VIA of the Act on account of non-submission/evidence filed by the assessee. Finally, the ld. Assessing Officer determined the total assessed income of the assessee at Rs.51,39,945/- and initiated penalty proceedings under section 270A of the Act. 6. Aggrieved with the assessment order, the assessee filed an appeal