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3 results for “section 68”+ Section 270Aclear

Sorted by relevance

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Key Topics

Section 270A6Section 270A(9)2Section 2632Addition to Income2

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)

270A of the Act is hereby confirmed. Accordingly Ground Nos.1 to 6 raised by the appellant are hereby dismissed. 6. In a result the appeal is dismissed.” 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. Rival submissions were heard and the record and the submissions made have been

SAWITA SHAH,PURNIA vs. ITO, WARD-3(1), PURNIA

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

ITA 605/PAT/2024[2017-18]Status: Disposed
ITAT Patna
01 Jan 2025
AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrasawita Shah, Income Tax Officer, W/O Kamal Kishor Gupta Sudi Ward 3(1), Purnia Tola, Ansari Thakur Tola, Vs Dalmapur, Baisi, Purnia, Bihar - 854315 (Pan: Gnzps0882J) (Appellant) (Respondent)

For Appellant: Sh. Rakesh Kumar, AdvFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 143(3)Section 250(6)Section 68

68 previous year savings can't be treated as unexplained income. On perusal of assessment order it is noticed that the assessing officer has specifically has mentioned that the addition is being made u/s 69A of the Act. Hence the aforesaid contention of the appellant is not found correct. In the light of foregoing discussing and factual aspect

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 133ASection 142(1)Section 143(2)Section 263

68,330/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee on 23.09.2019. It is pertinent to observe that a survey under section 133A of the Income Tax Act was carried out at the business premises of the assessee on 14.09.2017. 2 Assessment