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39 results for “section 68”+ Section 35(2)(ab)clear

Sorted by relevance

Delhi672Mumbai481Jaipur227Bangalore204Karnataka180Chennai155Chandigarh116Ahmedabad108Raipur78Kolkata68Cochin59Hyderabad54Pune43Calcutta39Surat39Indore35Rajkot34Ranchi27Patna25Allahabad25Visakhapatnam24Lucknow20Amritsar18Guwahati15Nagpur13Cuttack10Agra8Dehradun8Telangana7Varanasi6Jodhpur6SC6Kerala5Rajasthan3Jabalpur2Panaji2

Key Topics

Section 80I93Section 14848Section 14738Addition to Income35Section 26331Section 143(3)30Section 254(1)28Reopening of Assessment22Section 14320Deduction

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

2) of the Act dated 25.02.2016 was also issued and served upon the assessee. A questionnaire under section 142(1) of the IT Act, 1961 dated 25.02.2016 was issued to the assessee to furnish details in respect of share application money of Rs.2,20,00,000/- received in AY.2008-09. The assessee company was requested to furnish the details before

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Showing 1–20 of 39 · Page 1 of 2

18
Reassessment15
Disallowance13
ITA 171/SRT/2021[2008-09]Status: Disposed
ITAT Surat
23 Dec 2022
AY 2008-09

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

2) of the Act dated 25.02.2016 was also issued and served upon the assessee. A questionnaire under section 142(1) of the IT Act, 1961 dated 25.02.2016 was issued to the assessee to furnish details in respect of share application money of Rs.2,20,00,000/- received in AY.2008-09. The assessee company was requested to furnish the details before

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

2) of the Act dated 25.02.2016 was also issued and served upon the assessee. A questionnaire under section 142(1) of the IT Act, 1961 dated 25.02.2016 was issued to the assessee to furnish details in respect of share application money of Rs.2,20,00,000/- received in AY.2008-09. The assessee company was requested to furnish the details before

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

ab initio. 19. Considering the fact, that we have allowed ground No. 1& 2 of the appeal on the primary submissions of the learned Senior Counsel and held that the reopening under section 147/148 is not valid. Therefore, consideration on his other submissions on the validity of claim under section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT

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

ab initio. 19. Considering the fact, that we have allowed ground No. 1& 2 of the appeal on the primary submissions of the learned Senior Counsel and held that the reopening under section 147/148 is not valid. Therefore, consideration on his other submissions on the validity of claim under section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT

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

ab initio. 19. Considering the fact, that we have allowed ground No. 1& 2 of the appeal on the primary submissions of the learned Senior Counsel and held that the reopening under section 147/148 is not valid. Therefore, consideration on his other submissions on the validity of claim under section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT

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

ab initio. 19. Considering the fact, that we have allowed ground No. 1& 2 of the appeal on the primary submissions of the learned Senior Counsel and held that the reopening under section 147/148 is not valid. Therefore, consideration on his other submissions on the validity of claim under section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT

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

ab initio. 19. Considering the fact, that we have allowed ground No. 1& 2 of the appeal on the primary submissions of the learned Senior Counsel and held that the reopening under section 147/148 is not valid. Therefore, consideration on his other submissions on the validity of claim under section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT

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

ab initio. 19. Considering the fact, that we have allowed ground No. 1& 2 of the appeal on the primary submissions of the learned Senior Counsel and held that the reopening under section 147/148 is not valid. Therefore, consideration on his other submissions on the validity of claim under section 80IA and Bharuch Enviro Infrastructure Ltd. Vs DCIT

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

ab initio.In the result, ground No.1 of assessee’s appeal is allowed. 12. Considering the fact that we have allowed the appeal of assessee on legal issue, therefore, adjudication of other submissions of the learned Senior Counsel and on other grounds of appeal have become academic. 13. In the result, the appeal of the assessee is allowed

ACIT, VAPI CIRCLE, VAPI vs. SHRI FATEHSINH MOHANSINH CHAUHAN, SILVASSA

In the result, the appeal of the Revenue is dismissed

ITA 198/SRT/2020[2010-11]Status: DisposedITAT Surat30 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Assistant Commissioner Of Shri Fatehsinh Mohansinh Income-Tax, Vapi Circle, Vapi Chauhan, Haveli, Vs Fortune Square-Ii, 7Th Floor, Swaminarayan Marg, Room No. 704, Daman Road, Silvassa-396230, Dadara Chala, Cvapi-396191 & Nagar Haveli Pan : Abppc 6997 C Appellant / Revenue Respondent / Assessee

Section 133(6)Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

2 relate to validity of re-opening assessment under section 147 r.w.s 148 of the Act and ground No. 3 relates to addition under section 68 of Rs. 2.26 Crore. The Ld. Sr. DR for the Revenue submits that notice under 8 Sh. Fatehsinh M Chauhan section 148 was issued within four years from

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(4), SURAT

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

ITA 667/SRT/2023[2012-13]Status: DisposedITAT Surat27 Dec 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

2. Perusal of record shows that impugned order was passed by ld CIT(A) on 12.05.2023 and the present appeal is filed on 03.10.2023, thus there is delay of 84 days in filing appeal before this Tribunal. The assessee has filed application for condonation of delay of 84 days in filing appeal. The application of assessee is supported by affidavit

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD- 2(1)(4), SURAT

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

ITA 666/SRT/2023[2011-12]Status: DisposedITAT Surat27 Dec 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

2. Perusal of record shows that impugned order was passed by ld CIT(A) on 12.05.2023 and the present appeal is filed on 03.10.2023, thus there is delay of 84 days in filing appeal before this Tribunal. The assessee has filed application for condonation of delay of 84 days in filing appeal. The application of assessee is supported by affidavit