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12 results for “section 68”+ Section 69Bclear

Sorted by relevance

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Key Topics

Section 139(1)17Section 115B15Section 6814Addition to Income12Section 143(3)11Section 132(4)11Business Income11Section 13210Unexplained Cash Credit10

SANGITA DEVI SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 421/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

Unexplained Investment10
Undisclosed Income10
Section 153A2

HARISH KUMAR SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 425/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

PARAS KUMAR SARAWGI,GIRIDIH vs. ACIT, C. C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 420/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

SANTOSH KUMAR SARAWGI,GIRIDIH vs. ACIT, C. C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 426/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

MANJU DEVI SARAWGI,GIRIDIH vs. ACIT, CENTRAL CIRCLE, DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 82/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

SAMIR KUMAR SARAWGI,GIRIDIH vs. ACIT, C. C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 423/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

SUNILA DEVI SARAWGI,GIRIDIH vs. ACIT, C. C. , DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 427/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

AAKRITI SARAWGI,,GIRIDIH vs. ACIT CENTRAL CIRCLE, DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 83/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

RAJESH BADRI PD. MODI,GIRIDIH vs. ACIT, CENTRAL CIRCLE, DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 418/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

KANTA DEVI SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, all the appeals filed by the assessee are allowed

ITA 422/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

68 or 69A, excess stock is covered u/s 69 or 69B, construction of Shed/Godown is covered u/s 69B or 69C and advances made to Sundry Parties is covered u/s 69, 69B or 69D is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

SANDEEP KUMAR SARAWGI,GIRIDIH vs. ACIT, C.C., DHANBAD

In the result, the appeal of the assessee is allowed

ITA 419/RAN/2024[2021-22]Status: DisposedITAT Ranchi21 Aug 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysandeep Kumar Sarawgi, A.C.I.T., Sarawgi Sadan, Dumri Road, Central Circle, Vs. Giridih-815301 (Jharkhand) Dhanbad. Pan No. Aejps 2820 M Appellant/ Assessee Respondent/ Revenue

Section 115BSection 132(4)Section 139(1)Section 143(3)Section 153ASection 68

68 or 69A, 69B, 69C and 69D only a presumption has been drawn by the Assessing Officer and the provisions of section

ACIT, CENTRAL CIRCLE-1,, RANCHI vs. SHRI KAMAL BHUSHAN, RANCHI

In the result, the appeals of the revenue and the cross-objections of the assessee are dismissed

ITA 8/RAN/2021[2015-16]Status: DisposedITAT Ranchi15 Nov 2022AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma] I.T.(Ss)A. No. 1/Ran/2021 I.T.(Ss)A. No. 5/Ran/2019

Section 132(1)Section 153ASection 37(1)Section 68Section 69C

section 68 which has been cross checked with the details submitted in the paper book and as such. It is also observed that the assessing officer at time of assessment has failed to look into the submissions of the appellant and for that matter give any categorical finding for making the addition as from the order of assessment