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3 results for “disallowance”+ Section 73(1)clear

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Key Topics

Section 2(15)3Section 12A3

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)

73,532 14.58% 3. 1977-78 3,71,193 72,971 16.43% 4. 1978-79 3,99,809 72,280 15.31% 5. 1979-80 5,05,279 80,264 13.71% 6. 1980-81 4,33,375 65,663 13.16% 7. 1981-82 6,69,732 66,855 9.08% 8. 1982-83 (3 months) 1

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12ASection 2(15)
Section 260A

1)Improvement Trust Bathinda is providing “Public utility services” and not for the purpose of profit. (2)That the functions of Improvement Trust Bathinda in Punjab is the same before the amendment of the Act and after the amendment of section 2(15) of the Act. (3)From the Balance sheet we find that there is always Loss. PANKAJ BAWEJA

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