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2 results for “section 68”+ Section 253clear

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Key Topics

Section 682Addition to Income2

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

253, more particularly sub-section (1) would obviate any further digression, as it does not provide for any Appeal to the proceedings by the Competent Authority under Section 151 of the Act of 1961. 39. Section 260A of the Act of 1961 provides for Appeals to High Court and a bare reading of sub-sections

CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/5/2013
HC Uttarakhand
07 Aug 2020

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

Section 143Section 253Section 68

253 of the Income Tax Act, 1961 before the Income Tax Appellate Tribunal. The second appeal was also dismissed. Hence, the instant appeal. 2. The appeal was admitted on 20.03.2013 on the question – whether the appellant has discharged the obligation to satisfy the genuineness of the creditors in terms of section 68