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545 results for “disallowance”+ Section 14(3)clear

Sorted by relevance

Mumbai13,091Delhi10,970Bangalore3,716Chennai3,551Kolkata3,126Ahmedabad2,243Hyderabad1,432Jaipur1,353Pune1,287Surat865Indore764Chandigarh708Raipur545Cochin495Karnataka413Rajkot402Amritsar364Nagpur332Visakhapatnam326Cuttack304Lucknow258Jodhpur170Panaji165Agra162Telangana120Allahabad111SC109Guwahati109Ranchi108Patna87Dehradun86Calcutta78Kerala42Varanasi38Jabalpur38Punjab & Haryana12Orissa10Rajasthan8Himachal Pradesh6A.K. SIKRI ROHINTON FALI NARIMAN5Gauhati2A.K. SIKRI N.V. RAMANA1D.K. JAIN JAGDISH SINGH KHEHAR1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1H.L. DATTU S.A. BOBDE1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 80P(2)95Disallowance83Addition to Income73Section 143(3)60Section 26352Deduction32Section 36(1)(va)30Section 143(1)26Depreciation25Natural Justice

SHUBH KARAN MAHNOT, AMBIKAPUR,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-AMBIKAPUR, AMBIKAPUR

In the result, the appeal of the assessee is partly allowed/allowed for statistical purposes in terms of the aforesaid observations

ITA 155/RPR/2023[2018-19]Status: DisposedITAT Raipur29 Nov 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 155/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shubh Karan Mahnot Prop. M/S. Bikaner Agencies, Tulshi Chowk, Near Primary School, Gangapur, Ambikapur (C.G.)-497 001 Pan : Aalhs2528G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward- Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3A) of section 40A where a payment or aggregate of the payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank

Showing 1–20 of 545 · Page 1 of 28

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Section 25022

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS NARMADA DRINKS PRIVATE LIMITED, BILASPUR

In the result ground No. 2 & 3 of the appeal of the revenue stands rejected

ITA 89/RPR/2020[2015-16]Status: DisposedITAT Raipur08 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 89/Rpr/2020) (Assessment Year: 2015-16) Deputy Commissioner Of Income Tax, Vs M/S Narmada Drinks Private Limited Circle-1(1), Aayakar Bhawan, Sirgitti Industrial Area, Tifra, Bilaspur Mahima Complex, Bilaspur (C.G.) (C.G.) Pan: Aaacn5880C (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 21.09.2023 घोषणा क" तार"ख/Date Of Pronouncement : 08.11.2023

For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri V.K. Singh, CIT-DR
Section 143(3)Section 14ASection 40Section 40ASection 40A(3)Section 92C

section 40A (3) of the I.T. Act, 1961 and a sum of Rs. 3,16,84,228/- (Rs. 3,11,07,228/- +Rs.5,27,000/- + 50,000/-), as mentioned in the above table, is disallowed u/s 40A (3) of the I.T. Act, 1961. [Addition Rs. 3,16,84,228/-] 11 Narmada Drinks Pvt. Ltd. 13. Ld. Sr. DR, supporting

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

disallowance u/s 40A (3) of the IT Act on account of amount paid towards purchase of land which is stock-in trade of the assessee and claimed as expenditure as the assessee had not brought anything before the Assessing officer which showed that the cash payments were made out of business expediency? 4. "Whether on the facts and circumstances

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

disallowance u/s 40A (3) of the IT Act on account of amount paid towards purchase of land which is stock-in trade of the assessee and claimed as expenditure as the assessee had not brought anything before the Assessing officer which showed that the cash payments were made out of business expediency? 4. "Whether on the facts and circumstances

SHRI TIRATH RAJ SHUKLA,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

In the result, appeal of the assesee is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 7/RPR/2020[2015-16]Status: DisposedITAT Raipur17 Oct 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 07/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 Shri Tirth Raj Sukla 1/3, Maitri Nagar, Risali, Bhilai (C.G.). Pan : Atqps4633J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai (C.G.). ……""यथ" / Respondent Assessee By :Shri S.R Rao, Advocate Revenue By :Shri G.N Singh, Sr. Dr

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 40A(3)Section 69C

Section 40A on the said count itself would not be triggered in the case of the assessee. We, thus, are of the considered view that the disallowance of the aforesaid amount of Rs.45,65,300/- (supra) u/s.40A(3) of the Act cannot be sustained and is liable to be vacated. Thus, the Ground of appeal No.1 raised by the assessee

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

ITA 37/RPR/2020[2009-10]Status: DisposedITAT Raipur02 Sept 2021AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

3) of the Act by the AO is thus unsustainable in law in the impugned search assessments. 11. In the grounds of appeal, we find no grievance of Revenue with reference to Section 40(a)(ia) of the Act. Be that as it may, for the similar reasons, the disallowance under s.40(a)(ia) of the Act is also

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

ITA 40/RPR/2020[2012-13]Status: DisposedITAT Raipur02 Sept 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

3) of the Act by the AO is thus unsustainable in law in the impugned search assessments. 11. In the grounds of appeal, we find no grievance of Revenue with reference to Section 40(a)(ia) of the Act. Be that as it may, for the similar reasons, the disallowance under s.40(a)(ia) of the Act is also

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

ITA 38/RPR/2020[2010-11]Status: DisposedITAT Raipur02 Sept 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

3) of the Act by the AO is thus unsustainable in law in the impugned search assessments. 11. In the grounds of appeal, we find no grievance of Revenue with reference to Section 40(a)(ia) of the Act. Be that as it may, for the similar reasons, the disallowance under s.40(a)(ia) of the Act is also

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

ITA 42/RPR/2020[2014-15]Status: DisposedITAT Raipur02 Sept 2021AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

3) of the Act by the AO is thus unsustainable in law in the impugned search assessments. 11. In the grounds of appeal, we find no grievance of Revenue with reference to Section 40(a)(ia) of the Act. Be that as it may, for the similar reasons, the disallowance under s.40(a)(ia) of the Act is also

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

ITA 41/RPR/2020[2013-14]Status: DisposedITAT Raipur02 Sept 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

3) of the Act by the AO is thus unsustainable in law in the impugned search assessments. 11. In the grounds of appeal, we find no grievance of Revenue with reference to Section 40(a)(ia) of the Act. Be that as it may, for the similar reasons, the disallowance under s.40(a)(ia) of the Act is also

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

ITA 39/RPR/2020[2011-12]Status: DisposedITAT Raipur02 Sept 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

For Appellant: Shri R. B. Doshi, C.A
Section 40A(3)

3) of the Act by the AO is thus unsustainable in law in the impugned search assessments. 11. In the grounds of appeal, we find no grievance of Revenue with reference to Section 40(a)(ia) of the Act. Be that as it may, for the similar reasons, the disallowance under s.40(a)(ia) of the Act is also

FIVE STARCONSTRUCTION COMPANY,BHILAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), BHILAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 45/RPR/2018[2014-15]Status: DisposedITAT Raipur29 May 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.45/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Five Star Construction Company Plot No.96-97, Light Industrial Area, Chawani Chowk, Bhilai (C.G)-490026 Pan : Aaaff4316L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 143(2)Section 144Section 40A(3)Section 68Section 69C

Section 145(3) of the Act. The A.O after rejecting the books of 9 Five Star Construction Company Vs. DCIT-1(1), Bhilai accounts of the assessee proceeded with to assess its income in the manner provided in Sec. 144 of the Act and made the following additions/disallowances:- S. No. Particulars Amount (In Rs.) 1. Disallowance of the excess

NANESH PROJECTS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 63/RPR/2021[2018-19]Status: DisposedITAT Raipur10 Jul 2023AY 2018-19

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Appellant: Shri Praveen Jain, CAFor Respondent: Shri Choudhary N.C.Roy, Sr. DR
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 43B

3) The report of audit furnished under this rule may be revised by the person by getting revised report of audit from an accountant, duly signed and verified by such accountant, and furnish it before the end of the relevant assessment year for which the report pertains, if there is payment by such person after furnishing of report under subrule

HARSHDEEP SINGH JUNEJA,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 106/RPR/2021[2018-19]Status: DisposedITAT Raipur29 May 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 106/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Harshdeep Singh Juneja 21/537, Katora Talab Road, Raipur (C.G.)-492 001 Pan : Acupj6153B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: S/Shri Praveen Khandelwal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 40ASection 40A(3)

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3A) of section 40A where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank

SAMPAT LAL DEWANGAN,DHAMTARI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee in ITA No

ITA 11/RPR/2022[2019-20]Status: DisposedITAT Raipur25 Nov 2022AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 10 & 11/Rpr/2022 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Sampat Lal Dewangan Narenderajewellers, Dhamtari (C.G.)-493 773 Pan :Aetpd8959C .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Cpc, Bangalore. ……""यथ" / Respondent

For Appellant: Shri Bikram Jain, CAFor Respondent: Shri Choudhury N.C Roy, SR. DR
Section 143(1)Section 40A(3)

Section 40A(3) of the Act. I, thus, in terms of the aforesaid observations set-aside the order of the CIT(Appeals) and direct the A.O to vacate the disallowance of Rs.5,15,610/-. 10 Sampat Lal Dewangan Vs. ACIT, CPC, Bangalore ITA Nos. 10 & 11/RPR/2022 12. In the result, appeal of the assessee in ITA No.10/RPR/2022 for the assessment

SAMPAT LAL DEWANGAN,DHAMTARI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee in ITA No

ITA 10/RPR/2022[2018-19]Status: DisposedITAT Raipur25 Nov 2022AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 10 & 11/Rpr/2022 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-20 Sampat Lal Dewangan Narenderajewellers, Dhamtari (C.G.)-493 773 Pan :Aetpd8959C .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Cpc, Bangalore. ……""यथ" / Respondent

For Appellant: Shri Bikram Jain, CAFor Respondent: Shri Choudhury N.C Roy, SR. DR
Section 143(1)Section 40A(3)

Section 40A(3) of the Act. I, thus, in terms of the aforesaid observations set-aside the order of the CIT(Appeals) and direct the A.O to vacate the disallowance of Rs.5,15,610/-. 10 Sampat Lal Dewangan Vs. ACIT, CPC, Bangalore ITA Nos. 10 & 11/RPR/2022 12. In the result, appeal of the assessee in ITA No.10/RPR/2022 for the assessment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. MURLI KUMAR AGRAWAL (HUF), RAIPUR

In the result, appeal of the revenue is allowed for statistical purposes in terms of our aforesaid observations

ITA 161/RPR/2022[2013-14]Status: DisposedITAT Raipur11 Dec 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 161/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Murli Kumar Agrawal (Huf) Konark Industries Paragaon, Paragaon, Nayapara, Rajim-493 881 Pan : Aaehm7729L ……""यथ" / Respondent

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 250Section 40A(3)

Section 40A(3) of the Act could not have been triggered by the A.O for disallowing any part of expenditure that was incurred by the assessee towards purchase of rice for the reason that the same were saved by exceptions carved out in Rule 6DD(k) and Rule 6DD(j) of the Income Tax Rules, 1962. In sum and substance

PRADEEP KUMAR DHURVE,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

3. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without success. The CIT(Appeals) drawing support from the judgment of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. Vs. CIT (SC) 143 taxmann.com 178 (SC) approved the view taken by the A.O and upheld the disallowances by observing, as under

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 43/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri S.K Meena, CIT-DR
Section 270ASection 3

section 3 M/s. South Eastern Coalfields LimitedVs. ACIT, Circle-1(1), Bilaspur 246A(1)(q) of the Act, thereby making the proceedings liable to be quashed. 3 That, on the facts and in the circumstances of the case and in law, the Ld. AO erred in issuing show cause notice require appearance on a public holiday which renders the penalty

ACIT (CENTRAL), BILASPUR vs. M/S. BARBARIK PROJECT LTD., SURAJPUR

Appeal of the revenue is dismissed, and Cross Objection of the assessee is partly allowed

ITA 70/RPR/2021[2010-11]Status: DisposedITAT Raipur18 Sept 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.70/Rpr/2021 & Cross Objection No.20/Rpr/2022 (Arising Out Of Ita No.70/Rpr/2021) िनधा"रण वष" /Assessment Year: 2010-11 V. Acit (Central) M/S. Barbarik Project Ltd., Bilaspur Ward No.13, Nehru Park, Surajpur (C.G.) [Pan: Aadcb 4662 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri S. R. Rao, Adv. ""थ" की ओर से /Respondent By : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 23.08.2023 घोषणा क" तार"ख /Date Of Pronouncement : 18.09.2023

For Respondent: Shri Satya Prakash Sharma
Section 132(4)Section 139Section 142(1)Section 143(3)Section 147Section 148

disallowances making the total assessed income to the tune of Rs.6,48,16,900/-. 4. Aggrieved with the order of Assessing Officer under Section 143(3) r.w.s 147 of the Act, assessee preferred an appeal before Learned CIT(A), wherein relief was granted by Learned CIT(A) on merits to the assessee. However, legal additional grounds of the appeal raised