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2 results for “disallowance”+ Section 80Cclear

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Key Topics

Disallowance2Addition to Income2

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

80C claim of Rs.34,800/- on account of not furnishing proof of investment.” 3. At the outset, it is observed that this appeal is filed late beyond the time stipulated under the 1961 Act by 224 days. The assessee has filed an application requesting for condonation of delay. The reasons for filing this appeal delay as stated by the assessee

PRABHAKAR UPADHYAY,AZAMGARH vs. ITO, WARD - 02, AZAMGARH

In the result, the appeal of the assessee is partly allowed

ITA 184/VNS/2019[2010-2011]Status: DisposedITAT Varanasi22 Mar 2022AY 2010-2011

Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Prabhakar Upadhyay, V. Income Tax Officer Village-Bijarwa P.O.- Bankat Teh- Ward-2, Azamgarh, U.P. Sagri Distt-Azamgarh, U.P. Pan-Aaupu7174P (Appellant) (Respondent) Appellant By: Mr. Vinod Kumar Sharma, Adv Respondent By: Mr. A.K. Singh, Sr. D.R. Date Of Hearing: 22.03.2022 Date Of Pronouncement: 22.03.2022

For Appellant: Mr. Vinod Kumar Sharma, AdvFor Respondent: Mr. A.K. Singh, Sr. D.R
Section 154Section 80CSection 80D

80C of chapter VIA 1,00,000.00 Rs. 3,80,620.00 3. Addition on Account of bogus sundry creditor Rs. 3,07,341.00 4. Disallowance of (out of material purchase, Salary and wages and miscellaneous expense) Rs. 45,000.00 Total Rs. 7,32,961.00 Less: Bank interest 16,576.00 +Deduction under section