Back
INCOME TAX APPELLATE TRIBUNAL (RAJKOT BENCH)
Arjun Lal Saini, Accountant Member
Akolvadi Seva Sahkari Mandali Ltd. – Appellant
Versus
Income Tax Officer, wd-4 – Respondent
| Table of Content |
|---|
| 1. consolidated appeals on reassessment proceedings (Para 1 , 2) |
| 2. condonation of delay in filing appeal (Para 3) |
| 3. grounds challenging cit(a) dismissal and reassessment (Para 4) |
| 4. facts of cash deposits and ao's rejection (Para 5 , 6 , 7 , 8 , 9) |
| 5. disallowance of 80p deduction due to non-filing (Para 10 , 11) |
| 6. cit(a) confirms non-est return and disallowance (Para 12) |
| 7. assessee argues addition on different footing (Para 13 , 14 , 15) |
| 8. revenue defends valid notice under new regime (Para 16) |
| 9. reassessment quashed per jet airways precedent (Para 17 , 18) |
| 10. all appeals allowed, other issues infructuous (Para 19 , 20 , 21) |
आदेश/ORDER
Per, Dr. Arjun Lal Saini, AM ;
Captioned three appeals filed by the different assessees, pertaining to different Assessment Years 2018-19 & 2019-20, are directed against the separate orders passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), which in turn arise out of separate orders passed by the Assessing Officer, u/s 147 r.w.s. 144 of the Income Tax Act, 1961.
2. Since, the issue involved in these three appeals
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
