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Chirchind Hydro Power , vs Department Of Income Tax 1 IN THE INCOME TAX APPELLATE TRIBUNAL

disallowance made by the A.O. amounting to Rs.2,97,395/- u/s 43B" 2. Ground no. 1 Apropos ground ... disallowance made by the Assessing Officer amounting to Rs.2,97,395/- u/s 43B of the Act. 13. Briefly stated the facts

sustaining only Rs.48,790/- out of addition of Rs.2,10,395/- u/s 40(a)(ia) in view of findings in assessment order ... total addition of Rs.2,10,395/- u/s 40(a)(ia) of the Act. 5 [ITA No.300/Ind/2018] [M/s. Narmada Malwa

search u/s 132 was conducted in June 2011 leading to the assessment being final and unabated for these four assessment years. Perusal ... Meeta Gutgutia, reported in (2017) 395 ITR 526 (Delhi) on the identical issue has held as under: "Sec. 153A is titled "Assessment

M/S. Golden Realities Pipariya, ... vs The Acit Central-Ii, Bhopal on 4 October, 2021

referred to any incriminating 5 Swadesh Developers material before denying deduction u/s 80IB(10) of the Act. Returns of income were regularly filed. Assessment ... PCIT Vs. Meeta Gutgutia 395 ITR 296 (Delhi) has held that it was only if during the course of the search

section 1 of section 153A of the Act were pending. If they were pending on the date of initiation of search ... PCIT Vs. Meeta Gutgutia 395 ITR 296 (Delhi) has held that it was only if during the course of the search

case Ashok Cbaddba vs ITO (2011) 202 Taxman 395 it has been held that: " Section 69A of the income-tax Act, 1961 - Unexplained moneys

disallowed Rs.1,62,150/- u/s 40(a)(ia) of the Act. 5 ITA Nos 386Ind2015,395/Ind/2010 & 28/Ind/2016 ... after the amendment in section 40(a)(ia) of the Act with effect from 1.4.2015 it was held that disallowance

raising demand of Rs. 7,15,88,395/- [including interest of Rs. 1,24,86,591/- ... treating assessee in default u/s 201(1) of the Act thereby raising demand of Rs.7,15,88,395