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2 results for “disallowance”+ Section 273Bclear

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Key Topics

Section 103Section 271(1)(c)3Section 254(1)2Section 270A2Section 143(3)2Section 2742Penalty2Addition to Income2

RAMILABEN KALUBHAI KAKADIA,SURAT vs. ITO, WARD-3(2)(3), SURAT

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

ITA 216/SRT/2020[2013-14]Status: DisposedITAT Surat06 Jul 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Ramilaben Kalubhai Kakadia, I.T.O., 62, Mira Nagar, Bhat Ni Wadi, Ward-3(2)(3), Vs. Varachha Road, Surat-395008. Surat. Pan No. Aippk 2934 G Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 143(3)Section 254(1)Section 271(1)(c)Section 274

disallowance. In our view, though, the assessee could not give satisfactory explanation before the Assessing Officer, however, before the ld. CIT(A), the assessee has explained the fact in proper way and gave a reasonable explanation within the meaning of Section 273B

DHANSUKHLAL MAGANLAL DHANGAR,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 2, NAVSARI

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

ITA 247/SRT/2023[2018-19]Status: DisposedITAT Surat06 Jul 2023AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Dhansukhlal Maganlal Dhangar, I.T.O., Shantinagar Society, Ranifaliya, Ward-2, Vs. Vansda, Navsari-396580 (Gujarat) Navsari. Pan No. Acypd 0673 N Appellant/ Assessee Respondent/ Revenue

Section 10Section 142(1)Section 143(3)Section 254(1)Section 270ASection 274Section 80T

disallowance were filed by the assessee. The assessee during the course of assessment proceedings, explained all the facts regarding the alleged addition. The ld. AR of the assessee submits that as per clause (a) of sub-section (6) of Section 270A, the underreporting income or the purpose of this section shall not include the amount in respect of which