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2 results for “section 68”+ Section 11A(1)clear

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Mumbai38Delhi28Bangalore14SC13Ahmedabad13Lucknow11Kolkata8Chandigarh8Jaipur8Karnataka7Cochin7Indore6Nagpur4Visakhapatnam2Calcutta2Hyderabad2Telangana2A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 80I14Section 69A6Section 1432Section 802Cash Deposit2Demonetization2Deduction2Addition to Income2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. SHRI RAMAKRISHNA NUKALA, VISAKHAPATNAM

In the result, the appeal of Revenue is dismissed

ITA 252/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam04 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143Section 69ASection 80Section 80I

11A) is hereby deleted. ISSUE NO.2 21 Issue no.2 is with respect to the addition of cash deposits during the demonetization period u/s 69A of the Act of Rs.1,68,54,000/-. 22. Before us, the ld.DR submitted that the Assessing Officer had made the addition of Rs. 1,68,54,000/- under Section

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1), VISAKHAPATNAM vs. RAMAKRISHNA NUKALA, VISAKHAPATNAM

ITA 412/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143Section 69ASection 80Section 80I

68,54,000/-. (3) Part of the agricultural income is considered as income u/s 69A to the tune of Rs. 20,93,704/-. Aggrieved by the order of the Assessing Officer on the above additions and denial of deduction u/s 80IB(11A) of the Act, the assessee preferred an appeal before the Ld. CIT(A). 3. On appeal, after considering