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9 results for “disallowance”+ Section 145Aclear

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Key Topics

Section 80P(2)(d)10Disallowance9Addition to Income9Section 254(1)6Section 145A6Section 115J5Section 143(3)4Section 41(1)4Section 271(1)(c)4Deduction

THE ACIT, CIRCLE-1,, SURAT vs. M/S. MICRO POLYESTER PVT. LTD., SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 2678/AHD/2014[2005-06]Status: DisposedITAT Surat12 Apr 2023AY 2005-06

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., M/S Micro Polyster Pvt. Ltd., Circle-1, 2025, Jash Textile Market, Ring Vs. Surat. Road, Surat-395002. Pan No. Aabcm 6127 E Appellant/ Revenue Respondent/ Assessee

Section 143(3)Section 145ASection 147Section 148Section 254(1)Section 43B

disallowance under Section 43B of the Act. Subsequently, the case of assessee was reopened under Section 147 on the ground that at later stage, it was noticed that the provisions of Section 145A

4
Penalty4
Section 1483

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 156/SRT/2020[2013-14]Status: DisposedITAT Surat06 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

disallowance under Section 14A of the Act at Rs. 13,32,300/- and MAT Credit entitlement of Rs. 6,36,89,244/-. 5. On appeal before the ld. CIT(A), the assessee was given substantial relief to the assessee. The addition made by the AO and on appeal deleting/restricting the various additions are summarized in the following chart: Sr. Nature

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 157/SRT/2020[2015-16]Status: DisposedITAT Surat06 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

disallowance under Section 14A of the Act at Rs. 13,32,300/- and MAT Credit entitlement of Rs. 6,36,89,244/-. 5. On appeal before the ld. CIT(A), the assessee was given substantial relief to the assessee. The addition made by the AO and on appeal deleting/restricting the various additions are summarized in the following chart: Sr. Nature

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 6/SRT/2021[2016-17]Status: DisposedITAT Surat06 May 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

disallowance under Section 14A of the Act at Rs. 13,32,300/- and MAT Credit entitlement of Rs. 6,36,89,244/-. 5. On appeal before the ld. CIT(A), the assessee was given substantial relief to the assessee. The addition made by the AO and on appeal deleting/restricting the various additions are summarized in the following chart: Sr. Nature

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

ITA 181/SRT/2020[2012-13]Status: DisposedITAT Surat23 May 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

Section 115JSection 143(3)Section 145ASection 254(1)Section 271Section 271(1)(c)Section 274Section 292BSection 40aSection 80I

145A Rs. 14,35,104/- 4. Addition on account of unexplained sundry creditors Rs. 9,85,463/- 5. Addition on account of excess process stock Rs. 9,72,890/- 6. Disallowance u/s 14A of the I.T. Act Rs. 14,57,500/- 7. Disallowance on account of bad debts Rs. 27,49,340/- 8. Disallowance of expense claimed in company

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 145ASection 14ASection 254(1)Section 263Section 40A

disallowance under section 14A, while passing assessment order 15.01.2016. The assessment order was revised ld. Pr.CIT by exercising his jurisdiction under section 263 dated 20.03.2018. Before passing, the revision order, the ld. Pr. CIT, on perusal of assessment record noted that assessee has shown the sales of services above ten lakh and have shown total revenue on account of rendering

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. J.K. PAPER LTD.,, SURAT

In the result this ground of appeal is dismissed

ITA 365/SRT/2017[2014-15]Status: DisposedITAT Surat29 Apr 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.365/Srt/2017 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S J. K. Paper Ltd., Income Tax, Circle-1(1)(2), P.O. Central Pulp Mills, Surat. Fort Songadh – 394660. Dist. Tapi, Gujarat. [Pan: Aaact 6305 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 115JSection 14ASection 41(1)

145A of (-) Not under appeal Rs.1,24,34,215/- the IT Act on opening stock 4. Unexplained Creditors Rs.9,70,460/- Deleted/allowed Rs.12,58,580/- 5. Excess process stock Deleted/allowed declared to bank 6. Disallowance u/s. 14A of Rs.21,34,390/- Deleted/allowed the I.T.Act 7. Disallowance on account of Rs.18,60,000/- Deleted/allowed commission on sales Rs.1

DEPUTY COMMISSIONER OF INCOME TAX, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

ITA 901/SRT/2025[2014-15]Status: DisposedITAT Surat27 Feb 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)

section 80P(2)(d) of the Act. 4. On the facts and circumstance of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs.4,02,60,235/made on account of disallowance of deduction claimed u/s.80P(2)(d) of the income-tax act, without appreciating that the interest received by the assessee co-operative

DY. COMMISSIONER OF INCOME TAX, CIR - 2(1)(1), SURAT, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT

In the result, both the appeals filed by the Revenue are dismissed

ITA 908/SRT/2025[2011-12]Status: DisposedITAT Surat27 Feb 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)

section 80P(2)(d) of the Act. 4. On the facts and circumstance of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs.4,02,60,235/made on account of disallowance of deduction claimed u/s.80P(2)(d) of the income-tax act, without appreciating that the interest received by the assessee co-operative