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5 results for “disallowance”+ Section 80Cclear

Sorted by relevance

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Key Topics

Section 44A7Section 143(3)6Section 80C6Deduction5Section 270A4Addition to Income4Disallowance3Section 2632Section 143(2)2Section 144

PREM KUMAR GOUTAM,LAKHISARAI vs. ITO WARD- 2 (5), LAKHISARAI

In the result, the appeal of the assessee is allowed

ITA 156/PAT/2023[2017-18]Status: DisposedITAT Patna12 Oct 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 115BSection 139(4)Section 143(2)Section 143(3)Section 144Section 270ASection 44ASection 69CSection 80C

80C of Rs.25,120/- and shown total income at Rs.3,70,480/-. The case of the assessee was selected for scrutiny assessment. The ld. Assessing Officer has issued notice under section 143(2) and thereafter completed the assessment under section 144 read with section 143(3) on 24.12.2019. The ld. Assessing Officer has made two additions under section

2
Section 69C2
Cash Deposit2

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

disallowance of deduction claimed u/s 80C may be allowed on the basis of documentary evidence available with the appellant”. 3. The Registry has informed that the appeal is time barred by 212 days in filing the appeal by the assessee. However, the assessee filed a petition before the ITAT dated 30th June, 2025 in support of condonation of delay

DIVYA PRAKASH,BHOJPUR vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 24/PAT/2022[2017-18]Status: DisposedITAT Patna12 Oct 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 143(2)Section 143(3)Section 263Section 40A(3)Section 80C

disallowed and added back to the total income of the assessee. Under the facts and circumstances, his total income Is assessed u/s 143(3) of the. Income Tax Act at total income of Rs.7,47,137/-. Allowed deduction u/s 80C of Rs.21000/- of the Act. Issue demand notice and challan accordingly”. 4. The ld. Principal Commissioner perused the assessment record

MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI

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

ITA 717/PAT/2024[2021-22]Status: DisposedITAT Patna20 May 2025AY 2021-22

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 139(1)Section 142(1)Section 144Section 145(3)Section 24Section 250Section 80C

disallowance of Rs.62,906/ u/s 80C of the I.T. Act and Rs.72,094/- u/s 24(b) should not have been made as the evidences for claiming deduction are in possession of the appellant. 10. For that in the facts and circumstances of the case, the appellant may kindly be given one more opportunity to justify the income

ACIT, CENTRAL CIRCLE-3, PATNA vs. RISHAV DUTTA, PATNA

In the result, appeal of the revenue is allowed for statistical purposes

ITA 51/PAT/2020[2017-18]Status: DisposedITAT Patna06 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Smt. Rinku Singh, CIT, DRFor Respondent: Shri M. Kr. Mashi, CA
Section 133ASection 143(3)Section 80C

disallowance of Rs. 1 50,000/- claimed by the assessee u/s 80C of the I. T. Act:- 2 Rishav Dutta, AY: 2017-18 (a) by admitting fresh evidences/documents such as paper book containing books of account and other documents produced before him without providing reasonable opportunity to the A.O. to examine such evidences in violation of Rule