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3 results for “disallowance”+ Section 270clear

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Key Topics

Section 234C3Section 37(1)3Addition to Income3Section 1442Section 143(3)2Section 133(6)2Section 44A2Disallowance2

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

ITA 350/RAN/2018[2013-14]Status: DisposedITAT Ranchi16 Jul 2020AY 2013-14

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 143(3)Section 234BSection 234CSection 37(1)

270/-; respectively. 3. Learned counsel is fair enough in not pressing for the assessee’s third substantive grievance seeking to delete public relation expenses disallowance of Rs.81,000/-. 4. Lastly comes section

RAMESH KESHRI,RANCHI vs. ITO WARD W2(3), RANCHI

In the result, this appeal of assessee is allowed

ITA 36/RAN/2024[2016-2017]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-2017

Bench: Shri Partha Sarathi Chaudhuryramesh Keshri, I.T.O., Near Suzuki Showroom, Piska More, Ward 2(3), Vs. Ranchi-834005 (Jharkhand) Ranchi. Pan No. Aftpk 1039 B Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 44A

disallowance of trade discount. At para four (4) of the assessment order, it is noted as follows: "4.0 A letter under section 133(6) of the Income Tax Act, 1961 was issued to M/s Neutral Publishing House Limited on 20/09/2018. The contents of the letter are reproduced as under: "The case of Shri Ramesh Keshri, PAN: AFTPK

DCIT CIRCLE-3, BOKARO vs. YAVVARI NARAYAN RAO, BOKARO

In the result, the appeal is allowed

ITA 246/RAN/2016[2010-11]Status: DisposedITAT Ranchi30 May 2018AY 2010-11

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2010-2011 Dcit, Circle-3, Bokaro Vs Shri Yavvari Narayan Rao, A-1, Sector Market-1, Ram Mandir, Sec-1, B.S.City-827001 Pan No. : Aajcs 7786 F Respondent (Appellant) . Revenue By :Shri A.K.Mohanty, Jcit Assessee By : None Date Of Hearing : 28.05.2018 Date Of Pronouncement : 30.05.2018 O R D E R Per Pavan Kumar Gadale, Jm: This Is An Appeal Filed By The Revenue Against The Order Of Cit(A)

For Appellant: NoneFor Respondent: Shri A.K.Mohanty, JCIT
Section 143(1)Section 143(2)Section 144Section 44

270/- and the accounts have been audited as per the provision u/s 44 A B of the Act. The A.O. is wrong in passing the order u/s 144 (exparte) because the assessee wade compliance day to day queries in course of hearing. Although the A. O. has observed (he assessee followed the Mercantile System of Accounting but it states that