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9 results for “disallowance”+ Section 80G(5)clear

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Key Topics

Section 271(1)(c)20Section 153A17Addition to Income8Section 2637Section 143(3)7Section 132(1)6Section 406Search & Seizure3Undisclosed Income3

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

section 142(1) of the Act, dated 20.06.2016, which were furnished by the assessee during the original assessment proceedings, the copy of notice u/s 142(1) of the Act is reproduced below for ready reference: “Sub: Income Tax assessment in your case AY 2012-13 notice u/s 142(1) reg. Following details / explanations / clarifications may be furnished on or before

Section 271A2
Section 2742
Penalty2

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 126/RAN/2015[2009-10]Status: DisposedITAT Ranchi08 Jul 2020AY 2009-10

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

5 of assessee’s C.O. No. 20/Ran/2017 for A.Y. 2010-11. Summarized Grounds of Assessee`s Appeals ITA No. 125/Ran/2015 Assessee`s appeal for A.Y. 2008-09 1.Ground Nos. 1 to 9 raised by the assessee isin respect of disallowance of various expenses on ad hoc basis. This ground covers assessee`s appeal in ITA No. 126/Ran/2015, Ground

ACIT, RANCHI vs. M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 137/RAN/2015[2010-11]Status: DisposedITAT Ranchi08 Jul 2020AY 2010-11

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

5 of assessee’s C.O. No. 20/Ran/2017 for A.Y. 2010-11. Summarized Grounds of Assessee`s Appeals ITA No. 125/Ran/2015 Assessee`s appeal for A.Y. 2008-09 1.Ground Nos. 1 to 9 raised by the assessee isin respect of disallowance of various expenses on ad hoc basis. This ground covers assessee`s appeal in ITA No. 126/Ran/2015, Ground

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 136/RAN/2015[2009-10]Status: DisposedITAT Ranchi08 Jul 2020AY 2009-10

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

5 of assessee’s C.O. No. 20/Ran/2017 for A.Y. 2010-11. Summarized Grounds of Assessee`s Appeals ITA No. 125/Ran/2015 Assessee`s appeal for A.Y. 2008-09 1.Ground Nos. 1 to 9 raised by the assessee isin respect of disallowance of various expenses on ad hoc basis. This ground covers assessee`s appeal in ITA No. 126/Ran/2015, Ground

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 127/RAN/2015[2010-11]Status: DisposedITAT Ranchi08 Jul 2020AY 2010-11

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

5 of assessee’s C.O. No. 20/Ran/2017 for A.Y. 2010-11. Summarized Grounds of Assessee`s Appeals ITA No. 125/Ran/2015 Assessee`s appeal for A.Y. 2008-09 1.Ground Nos. 1 to 9 raised by the assessee isin respect of disallowance of various expenses on ad hoc basis. This ground covers assessee`s appeal in ITA No. 126/Ran/2015, Ground

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 131/RAN/2015[2008-09]Status: DisposedITAT Ranchi08 Jul 2020AY 2008-09

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

5 of assessee’s C.O. No. 20/Ran/2017 for A.Y. 2010-11. Summarized Grounds of Assessee`s Appeals ITA No. 125/Ran/2015 Assessee`s appeal for A.Y. 2008-09 1.Ground Nos. 1 to 9 raised by the assessee isin respect of disallowance of various expenses on ad hoc basis. This ground covers assessee`s appeal in ITA No. 126/Ran/2015, Ground

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 125/RAN/2015[2008-09]Status: DisposedITAT Ranchi08 Jul 2020AY 2008-09

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

5 of assessee’s C.O. No. 20/Ran/2017 for A.Y. 2010-11. Summarized Grounds of Assessee`s Appeals ITA No. 125/Ran/2015 Assessee`s appeal for A.Y. 2008-09 1.Ground Nos. 1 to 9 raised by the assessee isin respect of disallowance of various expenses on ad hoc basis. This ground covers assessee`s appeal in ITA No. 126/Ran/2015, Ground

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

section 271(1)(c) penalty proceedings had been initiated, i.e. whether for concealment of particulars of income or furnishing of inaccurate particulars of income. 4. For that ld. CIT(A) was not justified in confirming penalty on alleged addition of Rs. 54,00,000/- as undisclosed income of the appellant. It is admitted fact the addition related to the expenditure

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 17/RAN/2020[2013-14]Status: DisposedITAT Ranchi17 Feb 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

section 271(1)(c) penalty proceedings had been initiated, i.e. whether for concealment of particulars of income or furnishing of inaccurate particulars of income. 4. For that ld. CIT(A) was not justified in confirming penalty on alleged addition of Rs. 54,00,000/- as undisclosed income of the appellant. It is admitted fact the addition related to the expenditure