Delete - Judgment Search Results

P.C. Mundra Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2003)80TTJ(JP.)945

..... therefore by respectfully following the earlier decision of the tribunal we delete the addition of rs 60 702 rupees sixty thousand seven ..... therefore by setting aside both the orders of lower authorities we delete this addition as there was no investment made by the ..... banshidhar 1998 229 itr 229 all this addition is therefore deleted 45 during the course of arguments both parties have agreed .....

Dy. Cit Vs. Shanti Bhawan Lodge

Court: Rajasthan

Reported in: (2004)88TTJ(NULL)609

..... of salary expenses i therefore uphold the relief allowed by learned commissioner appeals and delete the disallowance sustained by learned commissioner appeals under the head salary payment the assessee ..... i find no justification for any disallowance under the head salary payments i therefore delete the disallowance sustained by learned commissioner appeals and uphold the relief already allowed by .....

Sunil Agarwal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... of statements given by shri ramesh manocha and shri rakesh mahajan chartered accountant should be deleted because these statements were not confronted to the assessee and no opportunity was given to ..... for the proposition that the addition made by the ao under these circumstances should be deleted 17 on the other hand the learned departmental representative contended that the assessee himself during .....

Kamal Narayan Jaiswal Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (2004)87TTJJab385

..... section 158bc of the act was not justified and the same is deleted ground no 8 raised by the assessee related to the addition ..... standing in the name of kamal narayan jaiswal amp sons huf are deleted needless to say that the bank has certified that these fdrs ..... examination as directed above and the addition of the balance amount is deleted ground no 9 related to the addition on account of investment .....

Chitra Devi Vs. Asstt. Cit

Court: Rajasthan

Reported in: (2002)77TTJ(NULL)640

..... scope of proceedings under section 158bc and so the entire addition is liable to be deleted in the alternative the learned departmental representative of revenue has contended that the registered valuer ..... 7 1995 on analyzing the statutory provisions the relevant legal position in respect of sustenance deletion of addition as undisclosed income of the assessee in the block period where the assessee .....

Chitra Devi, Prem Prakash Soni and Vs. Assistant Commissioner of Incom ...

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... scope of proceedings under section 158bc and so the entire addition is liable to be deleted in the alternative the learned departmental representative of revenue has contended that the registered valuer ..... july 1995 on analyzing the statutory provisions the relevant legal position in respect of sustenance deletion of addition as undisclosed income of the assessee in the block period where the assessee .....

Smt Sulochana Devi Jaiswal Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (2004)90TTJJab974

..... assessee the addition made by the assessing officer was therefore unwarranted and deserves to be deleted on the other hand learned departmental representative supported the order of the assessing officer we ..... addition on account of unexplained investment in jewellery is not justified and the same is deleted as regards the silverwares found during the course of search the nature of the articles .....

Narula Transport Company Vs. Astt. Cit

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2004)87TTJ(Asr.)803

..... were incurred by the assessee and therefore the learned commissioner appeals was justified in deleting the addition we accordingly uphold his decision on this issue accordingly ground nos 1 ..... were considered as based on conjectures and guess work and therefore the additions were deleted before us the learned senior departmental representative strongly supported the order of the assessing .....

V.D. Vachhani (Huf) Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)86ITD652(Ahd.)

..... hufs and five group companies he submitted a brief synopsis of his arguments pleading for deletion of the substantive additions made in hufs cases the brief synopsis of his arguments submitted ..... basis of turnover is totally unscientific arbitrary and notional the addition therefore deserves to be deleted these group companies have thus categorically denied earning of any income on account of under .....

Deputy Commissioner of Income Tax Vs. Ballarpur Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2003)85ITD172(Nag.)

..... for asst yr 1991 92 and vide its aforesaid order the tribunal deleted the disallownace made on account of interest on advances made by the ..... case of cit v century spinning amp manufacturing co ltd supra he deleted the disallowance made by the ao on this count 10 before us ..... order we hold that the learned cit a was fully justified in deleting the disallowance made by the ao in the present case on account .....