Delete - Judgment Search Results

Joint Commissioner of Income Tax, Vs. I.T.C. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2008)112ITD57(Kol.)

..... of the case the hon ble cit a has erred in deleting addition of traveling expenses disregarding the specific finding that assessee ..... ground no 6 of this revenue s appeal the department agitated deletion of addition on account of advertisement expenses for the detailed discussion ..... residential expenses and the c i t a has thus rightly deleted such disallowance which we uphold 70 5 the assessee incurred .....

Joint Commissioner of Income Tax Vs. I.T.C. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2008)115TTJ(Kol.)45

..... learned senior departmental representative extending her argument has pleaded that the learned cit a has deleted such addition only by stating that the ao has not assigned any palpable reason for ..... therefore been prayed by the learned departmental representative that since the learned cit a while deleting the addition has not adjudicated upon the observation of ao while making the disallowance and .....

Asstt. Cit Vs. K.L. Jolly and Sons

Court : Income Tax Appellate Tribunal ITAT Delhi

..... after considering the reasoning given by the assessing officer and the submissions of the assessee deleted the addition by observing as under it is factually correct that the entire finances of ..... obtained subsequent to the order of assessment the learned commissioner appeals considered these submissions and deleted the addition by observing as under 3 2 on going through the facts submitted and .....

First Global Stockbroking (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)115TTJ(Mum.)173

..... of such dumb document in view of the discussions held above the impugned addition is deleted with the assistance of learned representatives we have gone through the record carefully we have ..... reached on different conclusions he has considered all these issues in isolation since we have deleted the addition even confirmed by learned cit a therefore taking into consideration our finding on .....

Rewa Group Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Reported in : (2007)109TTJJab657

..... submits that the addition sustained by the learned cit a be deleted 8 on the other hand the learned departmental representative while strongly ..... ao is not sustainable in law and accordingly the same be deleted 10 we have carefully considered the rival submissions of the parties ..... submits that the order passed by the learned cit a in deleting the said addition be upheld 34 we have carefully considered .....

Deputy Commissioner of Income Tax Vs. Dipesh Chandak, Dipesh Chandak

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2007)110TT(JP.)at366

..... the assessee quality chemical suppliers therefore once the addition made in substantive assessment has been deleted on the ground that the bank deposits are already included in the total receipts from ..... filed several documents before him on the basis of which the cit a being satisfied deleted the addition the assessee s learned counsel submitted that the assessee vide several communications intimated .....

Sri Satyapal Wassan L/H Sri Naresh Vs. the A.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Jabalpur

..... by the ao and confirmed by the ld cit a are deleted the additional grounds so raised by the assessee are mere academic ..... year 1990 91 the additional grounds become academic in view of the deletion of the addition and hence the additional grounds after admitting are ..... advance is not proved the ld cit a was justified in deleting the addition on account of notional interest accordingly his order is .....

Commissioner of Income-tax Vs. A.N. Dyaneswaran

Court : Chennai

Reported in : (2008)214CTR(Mad)482; [2008]297ITR135(Mad)

..... strenously contended by the learned senior standing counsel appearing for the revenue that all the deletions of the additions made by the tribunal are without basis and justification and hence the ..... the matter to the assessing officer with certain directions regarding the other additions the tribunal deleted the additions by relying on valid materials and evidence available on record and the same .....

Assistant Commissioner of Income Vs. Aggarwal Construction Company

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2007)106ITD129(Chd.)

..... account maintained by the assessee whether the penalty should be deleted by following the earlier decisions given in similar circumstances by ..... learned brother in my opinion the penalty deserves to be deleted in view of the various decisions already taken by the ..... the bench after considering the relevant provisions of section 44aa deleted the penalty with the following observations 3 we have heard .....

Assistant Commissioner of Income Vs. Avinash Chander

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2008)116TTJ(Asr.)102

..... books were found from the assessee s residence that the cit a deleted the addition saying that the daughters had filed returns in which ..... accordingly ground no 4 stands rejected 24 ground no 5 challenges the deletion of the addition of rs 5 78 100 on account of ..... therefore added to the income of the assessee the learned cit a deleted this addition and this has aggrieved the department 25 the learned .....