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9 results for “section 68”+ Section 155clear

Sorted by relevance

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Key Topics

Section 14820Section 14717Section 44A10Section 6810Section 143(3)10Section 143(2)7Addition to Income7Section 1395Section 1325Reopening of Assessment

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

155;] (ii) the amount of compulsory deposit, if any, claimed to have been made under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (38 of 1974); (d) where regular books of account are maintained by the assessee, the return is accompanied by copies of— (i) manufacturing account, trading account, profit and loss account or, as the case

5
Deduction2
Disallowance2

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

155;] (ii) the amount of compulsory deposit, if any, claimed to have been made under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (38 of 1974); (d) where regular books of account are maintained by the assessee, the return is accompanied by copies of— (i) manufacturing account, trading account, profit and loss account or, as the case

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

ITA 37/VNS/2022[2015-2016]Status: DisposedITAT Varanasi13 Jan 2023AY 2015-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

155/-, wherein two additions were made by AO; firstly, u/s 68 on bogus income u/s 44AD and second addition was made u/s 68 on bogus LTCG, vide assessment order dated 29.12.2020 passed u/s 147 read with Section

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

ITA 38/VNS/2022[2017-2018]Status: DisposedITAT Varanasi13 Jan 2023AY 2017-2018

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

155/-, wherein two additions were made by AO; firstly, u/s 68 on bogus income u/s 44AD and second addition was made u/s 68 on bogus LTCG, vide assessment order dated 29.12.2020 passed u/s 147 read with Section

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C.,, VARANASI

In the result, appeal filed by the assessee in ITA NO

ITA 36/VNS/2022[2013-2014]Status: DisposedITAT Varanasi13 Jan 2023AY 2013-2014

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

155/-, wherein two additions were made by AO; firstly, u/s 68 on bogus income u/s 44AD and second addition was made u/s 68 on bogus LTCG, vide assessment order dated 29.12.2020 passed u/s 147 read with Section

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

ITA 41/VNS/2022[2016-2017]Status: DisposedITAT Varanasi13 Jan 2023AY 2016-2017

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

155/-, wherein two additions were made by AO; firstly, u/s 68 on bogus income u/s 44AD and second addition was made u/s 68 on bogus LTCG, vide assessment order dated 29.12.2020 passed u/s 147 read with Section

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

ITA 40/VNS/2022[2014-2015]Status: DisposedITAT Varanasi13 Jan 2023AY 2014-2015

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

155/-, wherein two additions were made by AO; firstly, u/s 68 on bogus income u/s 44AD and second addition was made u/s 68 on bogus LTCG, vide assessment order dated 29.12.2020 passed u/s 147 read with Section

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

ITA 23/VNS/2020[2013-2014]Status: DisposedITAT Varanasi13 Oct 2022AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Sh. R.K. Vishwakarma, CIT DR
Section 153ASection 234ASection 36

68,00,000/- has been given to M/s Magic Bricks Pvt. Ltd. Total amount of interest claimed by the assessee as per Audit Report is Rs. 40,48,349/-. Therefore, interest at a rate of 12% is being disallowed and added back to the income of the assessee. Calculation of disallowance u/s 36(i)(iii) of the Income

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

ITA 22/VNS/2020[2012-2013]Status: DisposedITAT Varanasi13 Oct 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Sh. R.K. Vishwakarma, CIT DR
Section 153ASection 234ASection 36

68,00,000/- has been given to M/s Magic Bricks Pvt. Ltd. Total amount of interest claimed by the assessee as per Audit Report is Rs. 40,48,349/-. Therefore, interest at a rate of 12% is being disallowed and added back to the income of the assessee. Calculation of disallowance u/s 36(i)(iii) of the Income