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145 results for “disallowance”+ Section 75clear

Sorted by relevance

Mumbai4,522Delhi3,854Bangalore1,536Chennai1,175Kolkata1,100Ahmedabad943Hyderabad525Jaipur502Indore354Chandigarh304Pune297Cochin282Surat255Raipur145Rajkot138Karnataka133Nagpur118Lucknow116Cuttack102Amritsar98Visakhapatnam71Allahabad66Guwahati57Ranchi56Jodhpur48Agra43Calcutta43Telangana42Patna26Panaji21SC20Dehradun19Varanasi15Jabalpur9Kerala6Punjab & Haryana5Himachal Pradesh2Rajasthan2A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1RANJAN GOGOI PRAFULLA C. PANT1Tripura1

Key Topics

Section 271(1)(c)69Addition to Income69Section 143(3)64Disallowance51Section 14A34Depreciation30Section 6829Section 143(2)26Section 12A26Section 263

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

section 14A, as it was added back in the income of the assessee in preceding Assessment Year i.e. 2010-11.” 52. At the very outset of the hearing of the appeal the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that he was not pressing the ground of appeal No.1. In view of the concession

Showing 1–20 of 145 · Page 1 of 8

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Penalty22
Section 1020

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

section 14A, as it was added back in the income of the assessee in preceding Assessment Year i.e. 2010-11.” 52. At the very outset of the hearing of the appeal the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that he was not pressing the ground of appeal No.1. In view of the concession

VASWANI INDUSTRIES LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX- 4(1), , RAIPUR

In the result, appeal of the assessee is Partly Allowed

ITA 96/RPR/2020[2012-2013]Status: DisposedITAT Raipur05 Jun 2023AY 2012-2013

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.96/Rpr/2020 िनधा"रण वष" / Assessment Year :2012-13 Vaswani Industries Limited, The Asst. Commissioner Bahesar Road, Near Cycle Park, Vs Of Income Tax-4(1), Vill-Sondra Phase-Ii, Industrial Raipur,(C.G.). Area, Siltara, Raipur – 493221. Pan: Aabcv 9564 E Appellant/ Assessee Respondent /Revenue Assessee By Shri R.B.Doshi – Ca Revenue By Shri Piyush Tripathi – Dr Date Of Hearing 27/03/2023 Date Of Pronouncement 05/06/2023 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Raipur-2, Dated 28.08.2020 Emanating From Assessment Order Dated 17.03.2015 Under Section 143(3) Of The I.T.Act, 1961 For The A.Y.2012-13. The Assessee Has Raised The Following Grounds Of Appeal: Vaswani Industries Limited [A]

Section 143(3)Section 14A

section 14A r.w.rule 8D of Rs.62,08,966/-. The AO also made disallowance of Rs.8,75,000/-, Rs.3,77,555/- out of certain

CHHATTISGARH STATE POWER GENERATION CO. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX-1(1), RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 24/RPR/2022[2018-19]Status: DisposedITAT Raipur15 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)Section 32

disallowance of depreciation of Rs.38,06,00,357/- claimed under section 32 of the Income Tax Act, 1961. 2. That on the facts and in the circumstances of the case and in law, CIT(A) erred in confirming addition of stale cheques of Rs.9,75

THE CHHATTISGARH STATE POWER GENERATION COMPANY LIMITED, RAIPUR,RAIPUR (CG) vs. THE ASSTT. COMMISSIONER OF INCOME TAX 1(2),RAIPUR, RAIPUR (CG)

In the result, the appeal of the assessee in ITA No

ITA 16/BIL/2017[2009-10]Status: DisposedITAT Raipur15 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)Section 32

disallowance of depreciation of Rs.38,06,00,357/- claimed under section 32 of the Income Tax Act, 1961. 2. That on the facts and in the circumstances of the case and in law, CIT(A) erred in confirming addition of stale cheques of Rs.9,75

M/S. AJAY CONSTRUCTION,KORBA vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

In the result, the appeal of the assessee is allowed

ITA 259/BIL/2016[2010-11]Status: DisposedITAT Raipur08 Jun 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 259/Bil/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/S Ajay Construction, Plot No. 155, T.P. Nagar, Korba, Distt. Korba (C.G) Pan : Aanfa0129P .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri Y. K. Mishra Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 08.06.2022

For Appellant: Shri Y. K. MishraFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(3)Section 201(1)Section 40

section 201(1) of the Act are different provision and thus rejected the contention of the assessee that the claim of the assessee for non-disallowance of interest was rejected and accordingly interest amounting to Rs. 1,72,973/- disallowed. 3.1 The assessing officer has also added a sum of Rs. 75

SUBRAMANIAM SWAMINATHAN IYER, BHILAI,DURG vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI, DURG

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

ITA 71/RPR/2023[2012-13]Status: DisposedITAT Raipur10 Feb 2025AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.71/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Subramaniam Swaminathan Iyer 12-A/7, Nehru Nagar, Bhilai (C.G.)-490 020 Pan: Anwps2381P

For Appellant: S/shri Milind Bhusari, AdvocateFor Respondent: Shri S.L Anuragi, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 2(22)(e)Section 68

Section 14A read with Rule 8D and disallowed Rs.55,06,957/-. The AO worked out the disallowance as under: Particulars Amount Disallowance u/r.8D(20(ii) on account of 50,65,957/- interest Disallowance of expenditure u/r.8D(2)(iii) 4,41,000/- 55,06,957/- 8.2. The appellant has submitted that excessive disallowance has been worked

ANJANI KUMAR DWIVEDI,DURG vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

ITA 98/RPR/2021[2018-19]Status: DisposedITAT Raipur20 Feb 2023AY 2018-19

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 98/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Anjani Kumar Dwivedi Qtr. No. Lc 6/D, Street No.18, Camp-1, Bhilai, Dist. Durg (C.G.)-490 023 Pan: Aigpd3229G .......अपीलाथ" / Appellant बनाम / V/S. The Asstt. Director Of Income Tax, Cpc, Bengaluru ……""यथ" / Respondent

For Appellant: None (Written submission)For Respondent: Shri Gitesh Kumar, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43Section 43B

section 36(1)(va) of the Act and disallowed an amount of Rs.31,98,463/- towards delayed deposit of the employee’s share of contributions towards Provident fund (PF) and Employee’s State Insurance (ESI) by the assessee. 3 Anjani Kumar Dwivedi Vs. ADIT, CPC 3. The assessee holding a conviction that the aforesaid adjustment made

AARTI SPONGE AND POWER LTD.,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, -1(1), RAIPUR, RAIPUR

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

ITA 70/RPR/2023[2013-14]Status: DisposedITAT Raipur20 Sept 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.70/Rpr/2023 िनधा"रण वष" /Assessment Year: 2013-14 V. Aarti Sponge & Power Ltd. Acit -1 (1) Aarti House, Ashoka Ratna Shankar Raipur Nagar, Raipur, Chhattisgarh – 492 001

For Respondent: Sr. D.R
Section 143(3)Section 14ASection 250

section 14A will be applicable prospectively. Under such circumstances our view concerning, no disallowance in case no exempt income earned during the relevant assessment for AY 2013- 14 will survive in terms of cited judgments of Hon’ble courts referred to supra which holds ground for the year under consideration. 16. Ground No.2 : Disallowance of social welfare and maintenance expense

THE ASSISTANT COMMISSIONER OF INCOME-TAX-4(1),RAIPUR, RAIPUR (CG) vs. THE CHHATTISGARH STATE ELECTRICITY BOARD THROUGH, RAIPUR (CG)

In the result appeal of the revenue is partly allowed

ITA 18/BIL/2017[2009-10]Status: DisposedITAT Raipur31 Oct 2022AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.18/Rpr/2017 ("नधा"रण वष" / Assessment Year :2009-2010) Acit-4(1), Raipur Vs Chhattisgarh State Electricity Board, Through Chhattisgarh State Power Holding Company Ltd., O/O. General Manager Finance, Ground Floor, Vidyut Seva Bhavan, Dangania, Raipur Pan No. : Aabcc 7876 Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Madhur Agrawal, Adv. & Shri Praveen Khandelwal, Ca राज"व क" ओर से /Revenue By : Shri P.K.Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 02/08/2022 घोषणा क" तार"ख/Date Of Pronouncement : 31/10/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A)-2, Raipur, Dated 22.12.2016 For The Assessment Year 2009- 2010, On The Following Grounds :- 1. “Whether On Points Of Law & On Facts & Circumstances Of The Case, The Ld. Cit(A) Was Justified In Deleting The Disallowance Of Rs.54,75,392/- Incurred On Coal Shortage?” 2. “Whether On Points Of Law & On Facts & Circumstances Of The Case, The Ld. Cit(A) Was Justified In Deleting The Disallowance Of Rs.6,08,96,17,054/- Claimed U/S.80Ia(4)(Iv)(C) Of The I.T.Act, 1961?” 3. The Order Of Ld. Cit(A) Is Erroneous Both In Law & Facts. 4. Any Other Ground That May Be Adduced At The Time Of Hearing 2. The Ground-Wise Decisions Are As Under:-

For Appellant: Shri Madhur Agrawal, Adv. & Shri PraveenFor Respondent: Shri P.K.Mishra, CIT-DR
Section 80I

section of the Act which provides for such non acceptance and disallowance. Therefore, as no such provisions are there in the Act hence the disallowance is illegal and invalid. The investigating committee has not given a report on the issue of shortage during the relevant previous year and therefore the shortage has not been charged to profit and loss account

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)

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 not permissible in law in these facts and in the absence of any incriminating material. Consequently, the additions made by the AO has been rightly quashed by the CIT(A) and reversed

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)

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 not permissible in law in these facts and in the absence of any incriminating material. Consequently, the additions made by the AO has been rightly quashed by the CIT(A) and reversed

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)

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 not permissible in law in these facts and in the absence of any incriminating material. Consequently, the additions made by the AO has been rightly quashed by the CIT(A) and reversed

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)

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 not permissible in law in these facts and in the absence of any incriminating material. Consequently, the additions made by the AO has been rightly quashed by the CIT(A) and reversed

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)

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 not permissible in law in these facts and in the absence of any incriminating material. Consequently, the additions made by the AO has been rightly quashed by the CIT(A) and reversed

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)

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 not permissible in law in these facts and in the absence of any incriminating material. Consequently, the additions made by the AO has been rightly quashed by the CIT(A) and reversed

NIKHIL AGRAWAL,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, BEGALURU

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

ITA 140/RPR/2022[2018-19]Status: DisposedITAT Raipur25 Nov 2022AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 140/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Nikhil Agrawal Minocha Colony, Chhatisgarh-495 001 (C.G) Pan : Aezpa9347M .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri Vinod Khatri, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 139(1)Section 143(1)Section 154Section 43B

disallowed the assessee’s claim for deduction of Rs.12,75,592/- u/s.43B of the Act. 9. As the assesee had claimed to have deposited the aforesaid amount on IGST/CST of Rs.12,75,592/- prior to the “due date” of filing of his return of income for the year under consideration i.e. 31.10.2018, therefore, he had sought for the rectification

ACIT CENTRAL CIRCLE-1 RAIPUR, RAIPUR vs. MARUTI CLEAN COAL AND POWER LIMITED, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 558/RPR/2025[2016-17]Status: DisposedITAT Raipur16 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. /It(Ss)A No.19/Rpr/2025 Co No.19/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Maruti Clean Coal & Power Limited 8Th Floor, Cbd Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 Pan: Aadcm4810C ……""यथ" / Respondent

For Appellant: S/shri Salil Kapoor &For Respondent: Shri Yogesh Kumar Sharma, CIT-DR

section 37(1) of the IT Act and, therefore, while passing the order of assessment, amount of Rs.70,75,392/- came to be disallowed

M/S SIMPLEX METALS,,BHILAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

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

ITA 259/RPR/2017[2011-12]Status: DisposedITAT Raipur30 Mar 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 259/Rpr/2017 "नधा"रण वष" / Assessment Year : 2011-12 M/S. Simplex Metals, C/O. Shri Hemant Shah 19-A, Nehru Nagar (West) Bhilai, Dist. Durg (C.G.)-491 001 Pan : Abofs3690K .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee By : None Revenue By : Shri Sanjay Kumar, Dr

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, DR
Section 133ASection 143(3)Section 69C

disallowed the assessee’s claim for deduction of expenses incurred towards purchase of raw materials and stores of Rs.13,75,203/-(supra) and added the same to its total income under section

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, therefore, the assessee despite qualification by the auditor had not offered any disallowance to the said effect in his return of income. Elaborating on his aforesaid contention, the Ld. AR took us through a chart showing the breakup of the disallowance of Rs. 5,15,610/- that was made by the A.O u/s.40A