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2 results for “disallowance”+ Section 200Aclear

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Key Topics

Section 15412Section 143(3)3Section 1472Section 1482Disallowance2

DEPUTY COMMISSIONER OF INCOME-TAX vs. ATLAS COPCO (INDIA) LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2286/PUN/2014[2005-06]Status: DisposedITAT Pune10 Jan 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R. MurlidharFor Respondent: Shri Rajeev Kumar
Section 143(3)Section 154

200A;] [d) amend any intimation under sub-section (1) of section 206CB.]” 15 ITA No. 2286/PUN/2014, A.Y. 2005-06 A bare perusal of above provisions indicates that the Assessing Officer can assume jurisdiction u/s. 154 to “rectify mistake apparent from record.” 8. The expression „mistake apparent‟ connotes that a mistake or error should be obvious or evident without further explanation

BRIG. (RETD.) JITENDRA KUMAR NARANG,NOIDA vs. ITO, WARD 11(3), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 228/PUN/2025[2007-08]Status: DisposedITAT Pune28 May 2025AY 2007-08

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sankalp Malik (Virtual)For Respondent: Shri Aviyogi Ambadkar
Section 143(1)Section 143(3)Section 147Section 148Section 154

disallowance of Rs.5,30,000/- remained to be added to the total income of the assessee. On plain reading of the assessment order dated 23/03/2015 it becomes clear that the A.O. has ruled out an 4 amount of Rs.5,30,000/-, but, the same was not added while computing total income. Consequently, an order