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2 results for “section 68”+ Section 430clear

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Key Topics

Section 153C4Section 1534Section 1322Addition to Income2

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

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

Section 132Section 153Section 153C

430/-. The facts stated above in A.Y. 2016-17 are also common. The assessee has filed its return of income in 2017-18 also but on 21.12.2019. It has declared total income of Rs.12,43,02,386/-. Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: Disposed
ITAT Patna
30 Aug 2023
AY 2017-18

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

Section 132Section 153Section 153C

430/-. The facts stated above in A.Y. 2016-17 are also common. The assessee has filed its return of income in 2017-18 also but on 21.12.2019. It has declared total income of Rs.12,43,02,386/-. Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities