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5 results for “disallowance”+ Section 47clear

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Key Topics

Section 40A(3)28Section 143(3)5Disallowance5Addition to Income5Section 133A4Section 14A4Section 44Deduction4Survey u/s 133A4

VIMAL MISHRA,VARANASI vs. INCOME TAX OFFICER CIRCLE -3 VARANASI, VARANASI

In the result, the appeal of the assessee stands allowed

ITA 110/VNS/2024[2014-15]Status: DisposedITAT Varanasi05 Jan 2026AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 47(1)

disallowance @10%. No finding has been given by them, to explain how section 47(1) of ITAT, which is the relevant

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 351/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

47. On consideration of totality of facts and circumstances of the case, I do not find any justification for rejection of accounts by invoking section 145 of the Act and making impugned addition. Rs.3,64,60,658/-.” 18.3 We heard the parties on this issue and perused the record. We notice that the Ld CIT(A) has taken cognizance

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 448/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

47. On consideration of totality of facts and circumstances of the case, I do not find any justification for rejection of accounts by invoking section 145 of the Act and making impugned addition. Rs.3,64,60,658/-.” 18.3 We heard the parties on this issue and perused the record. We notice that the Ld CIT(A) has taken cognizance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 217/ALLD/2017[2014-15]Status: DisposedITAT Varanasi16 Nov 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

47. On consideration of totality of facts and circumstances of the case, I do not find any justification for rejection of accounts by invoking section 145 of the Act and making impugned addition. Rs.3,64,60,658/-.” 18.3 We heard the parties on this issue and perused the record. We notice that the Ld CIT(A) has taken cognizance

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

47. On consideration of totality of facts and circumstances of the case, I do not find any justification for rejection of accounts by invoking section 145 of the Act and making impugned addition. Rs.3,64,60,658/-.” 18.3 We heard the parties on this issue and perused the record. We notice that the Ld CIT(A) has taken cognizance