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56 results for “disallowance”+ Section 119(2)(c)clear

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Key Topics

Section 26392Section 143(3)71Section 80I37Addition to Income37Section 80P35Deduction29Section 14828Disallowance28Section 14716Section 153C

AALIDHARA TEXTOOL ENGINEERS PVT. LTD,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 94/SRT/2020[2014-15]Status: DisposedITAT Surat28 May 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.94/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Alidhara Textool Engineers Pvt. Ltd., Vs. The Pcit-1, Surat. Plot No.168, Udhyog Nagar Road, Udhna, Surat -394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8469M (Assessee) (Respondent)

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 10Section 10(38)Section 115JSection 143(3)Section 14ASection 263

2% or 5% of exempted dividend income. In fact the addition u/s 14A can never be made by the Assessing Officer without considering the exempt income and hence once Assessing officer has made addition u/s 14A r.w.r 8D after going through the computation of income, it is very obvious that he has considered the exemption claimed u/s 10(38) which

Showing 1–20 of 56 · Page 1 of 3

16
Section 80P(2)(d)15
Limitation/Time-bar11

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 89/SRT/2025[2018-19]Status: DisposedITAT Surat15 Jul 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

c). 8. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filling the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 9. In finance Act, 2006, section 80P(4) inserted to withdraw exemption

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 91/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

c). 8. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filling the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 9. In finance Act, 2006, section 80P(4) inserted to withdraw exemption

NAVAGAM VIBHAG SEVA SAHAKARI MANDLI LTD,NA vs. ARIVS.INCOME TAX OFFICER, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 88/SRT/2025[2016-17]Status: DisposedITAT Surat15 Jul 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

c). 8. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filling the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 9. In finance Act, 2006, section 80P(4) inserted to withdraw exemption

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 87/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

c). 8. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filling the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 9. In finance Act, 2006, section 80P(4) inserted to withdraw exemption

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD.,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 86/SRT/2025[2012-13]Status: DisposedITAT Surat15 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

c). 8. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filling the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 9. In finance Act, 2006, section 80P(4) inserted to withdraw exemption

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

119/-in respect of payment of pit covering expenses made against provision for earlier years. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which is in continuance with the assessment order passed u/s.143 (3) read with section 147 of the Act. 13. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

119/-in respect of payment of pit covering expenses made against provision for earlier years. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which is in continuance with the assessment order passed u/s.143 (3) read with section 147 of the Act. 13. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 504/AHD/2015[2011-12]Status: DisposedITAT Surat24 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

119/-in respect of payment of pit covering expenses made against provision for earlier years. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which is in continuance with the assessment order passed u/s.143 (3) read with section 147 of the Act. 13. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 503/AHD/2015[2010-11]Status: DisposedITAT Surat24 Apr 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

119/-in respect of payment of pit covering expenses made against provision for earlier years. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which is in continuance with the assessment order passed u/s.143 (3) read with section 147 of the Act. 13. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

119/-in respect of payment of pit covering expenses made against provision for earlier years. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which is in continuance with the assessment order passed u/s.143 (3) read with section 147 of the Act. 13. On the facts

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 502/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

119/-in respect of payment of pit covering expenses made against provision for earlier years. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 143(3) which is in continuance with the assessment order passed u/s.143 (3) read with section 147 of the Act. 13. On the facts

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

119 ,  Decision of Delhi High court in CIT Vs Union Tyres 107 Taxman 447,  Decision of Jaipur ITAT in Zuberi Engineering Company Vs DCIT 103 Taxmann.com 196. 26. In second alternative and without prejudice submissions the learned senior counsel for the assessee submits that the ld.CIT(A) was not justified in arriving at quantum of coal requirement

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

119 ,  Decision of Delhi High court in CIT Vs Union Tyres 107 Taxman 447,  Decision of Jaipur ITAT in Zuberi Engineering Company Vs DCIT 103 Taxmann.com 196. 26. In second alternative and without prejudice submissions the learned senior counsel for the assessee submits that the ld.CIT(A) was not justified in arriving at quantum of coal requirement

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS OF ACCOUNTS OTHER

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS OF ACCOUNTS OTHER

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS OF ACCOUNTS OTHER

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

119/- POWER TILLER REBATE RS.14,000/- FBT EXPENSES RS.6,610/- 12,19,729 1,07,61,916 2) AGRICULTURAL ITEMS EXEMPT ACTIVITY – POWER RS.5,35,43,908/- TILLER SALE SHOWN BY THE LEARNED AO LESS: CLOSING STOCK RS.65,28,858/- WRONGLY CONSIDERED IN TURNOVER EXEMPT ACTIVITY – POWER RS.4,70,15,050/- 15.33 TILLER SALE AS PER BOOKS OF ACCOUNTS OTHER

DCIT, CIRCLE-2(2), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LIMITED, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 4/SRT/2020[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

119 of the Act. Circulars can be issued by the Board to explain or tone down the rigours of law and to ensure fair enforcement of its provisions. These circulars have the force of law and are binding on the income tax authorities, though they cannot be enforced adversely against the assessee. Normally, these circulars cannot be ignored. A circular

THE SURAT DISTRICT CO-OP. BANK LTD,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), SURAT, SURAT

In the result, ground No.6 raised by the assessee, is allowed for statistical purposes

ITA 590/SRT/2019[2011-12]Status: DisposedITAT Surat14 Jul 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.590/Srt/2019 Assessment Year: (2011-12) (Physical Hearing) The Surat District Co.Op. Bank Ltd., Vs. The Acit, Circle-2(2), Shri Pramodbhai Desai Sahakar Bhavan, Surat. J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent) आयकर अपील सं./Ita No.4/Srt/2020 Assessment Year: (2011-12) The Dcit, Circle-2(2), Vs. The Surat District Co.Op. Bank Ltd., Surat. Shri Pramodbhai Desai Sahakar Bhavan, J. P. Road, Athwa Gate, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2985Q (Assessee) (Respondent)

Section 143(3)Section 36Section 36(1)(viia)Section 40

119 of the Act. Circulars can be issued by the Board to explain or tone down the rigours of law and to ensure fair enforcement of its provisions. These circulars have the force of law and are binding on the income tax authorities, though they cannot be enforced adversely against the assessee. Normally, these circulars cannot be ignored. A circular