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4 results for “disallowance”+ Section 145(1)clear

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Key Topics

Section 294Disallowance3Addition to Income3Section 1432Section 143(3)2Section 69C2Section 402

M/S SHREE DIGVIJAYA WOOLLEN MILLS LTD. AMRITSAR vs. COMMISSIONER OF INCOMT-TAX, AMRITSAR

ITR/3/2010HC Punjab & Haryana22 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 256(2)

1,72,537 16,376 8.66% 9. 1983-84 5,08,958 76,336 13.04% Thus, it was submitted that the A.O went on an erroneous presumption by assuming that the percentage of wastage of 13.04% is excessive just by looking at the data of previous two years without appreciating the fact that the wastage of percentage accepted

CHIEF COMMISSIONER OF INCOME TAX OSD LUDHIANA vs. M/S CEIGALL INDIA LTD

ITA/61/2021HC Punjab & Haryana06 Aug 2022

Bench: Cit(A). The Same Was Partly Allowed. The Addition Made By Applying Net Profit Dinesh Kumar 2022.10.16 16:54 I Attest To The Accuracy & Integrity Of This Document

Section 143(3)Section 145
Section 145(3)
Section 260
Section 29
Section 40
Section 69C

1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-61-2021 (O&M) Date of decision : 06.08.2022 Chief Commissioner of Income Tax OSD Ludhiana .... Appellant Versus M/s. Ceigall India Ltd., Ludhiana .... Respondent CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Rajesh Katoch, Sr. Standing Counsel and Ms. Pridhi Jaswinder

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

ITA/398/2009HC Punjab & Haryana18 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 271

1) (c) of the Income Tax Act, 1961 (for short 'the Act') were ordered to be initiated separately against it. 3. Feeling aggrieved against the order of assessment dated 20.12.2005, the respondent-assessee had filed appeal under Section 143 (3) of the Act before the Commissioner of Income Tax (Appeals), Chandigarh (for short “CIT (A)”) who vide order dated

BALJINDER SINGH SALANA vs. COMMISSIONER OF INCOME TAX, PATIALA

ITA/341/2018HC Punjab & Haryana24 Jan 2024

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE LAPITA BANERJI

Section 142

1. The present order shall dispose of ITA-341-2018 filed by the assessee which is directed against the order dated 01.09.2015 passed by the Income Tax Appellate Tribunal, Division Bench, Chandigarh Bench bearing ITA No. 1058/Chd./2014 for the assessment year 2009-10 (Annexure A-3). The second appeal bearing ITA-297-2018 is directed against the dismissal