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4 results for “section 68”+ Section 23clear

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Key Topics

Addition to Income4Section 1732Section 682

CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/5/2013HC Uttarakhand07 Aug 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.

Section 143Section 253Section 68

23,142/- and M/s S.R. Electricals, Delhi for an amount of Rs. 42,178/-, aggregating to Rs. 1,38,452/-, were disallowed, under section 68

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

23 and various clauses would further clarify and buttress the view of this Court that the proceedings / the orders passed by the Competent Authority under Section 151 of the Act of 1961 are not revisable under Section 263 of the Act of 1961 but only such of those orders passed by officers/authorities, subordinate to the Competent Authority

Hari Mohan Sarswat vs. DCIT CIRCLE

ITA/42/2015HC Uttarakhand05 Mar 2021

Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed

M/S SIEM OFFSHORE INC. vs. The Deputy Director Of Income Tax

ITA/43/2015HC Uttarakhand24 Nov 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed