rightly made the addition of Rs.
1,11,09,407/- u/s 69B of the Act treating it as unexplained investment and
charged ... that there is no difference between ITR filed u/s 153A and 139 of the Act.
The notices u/s 143(2) of the Act were
quashing/nullifying the ex-parte assessment order passed under section
144 read with section 147 of the Income Tax Act, 1961.
3) Under the facts ... erred in not allowing the benefit of exemption under Section
8
ITA NOS. 407(7)/JP/2014
Urban Improvement Trtust, Kota
section (3) of section 143 or
this section has been made for the relevant assessment year, no action shall
be taken under this section after ... return under section 139 or in response to a notice
issued under sub-section (1) of section 142 or section 148 or to disclose fully
section (3) of section 143 or
this section has been made for the relevant assessment year, no action shall
be taken under this section after ... return under section 139 or in response to a notice
issued under sub-section (1) of section 142 or section 148 or to disclose fully
section (3) of section 143 or
this section has been made for the relevant assessment year, no action shall
be taken under this section after ... return under section 139 or in response to a notice
issued under sub-section (1) of section 142 or section 148 or to disclose fully
section (3) of section 143 or
this section has been made for the relevant assessment year, no action shall
be taken under this section after ... return under section 139 or in response to a notice
issued under sub-section (1) of section 142 or section 148 or to disclose fully
computing total income of Rs. 88,407/- and therefrom claimed
deduction u/s 80C of Rs. 88,407/- and thus declaring NIL income ... wrongly taken income declared at Rs. 88,407/- ignoring
deduction of Rs. 88,407/- claimed by assessee u/s 80C of Act). The return
case in
confirming disallowance under section 14A r.w.r. 8D to the extent
of Rs. 4,57,407/-.
2. The learned Commissioner of Income ... respect of grounds no. 1 & 2 relating to disallowance u/s 14A,
we find that earlier investment have been carried forward to this year
Marie Products Private Limited,Jaipur vs Assistant Commissioner Of Income Tax, ... on 21 April, 2025
Narain Lal Agrawal, Jaipur vs Dcit Circle 1 Jaipur, Jaipur on 25 June, 2024
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