JASMER FOODS PRIVATE LIMITED,KURUKSHETRA vs. INCOME TAX OFFICER WARD-1, KURUKSHETRA

ITA 878/CHANDI/2025Status: DisposedITAT Chandigarh21 September 2026AY 2013-144 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal deleted the interest disallowance, holding that the assessee had sufficient own funds to make advances. It also deleted the disallowance under Section 40(a)(ia), finding that the payments were not in the nature of commission or brokerage requiring TDS under Section 194H.

What were the facts?

The assessee's assessment was reopened and framed on a best judgment basis, leading to additions for non-deduction of TDS and interest disallowance. The CIT(A) partially restricted the interest disallowance.

What were the issues?

Whether payments made to parties for goods sold were in the nature of brokerage requiring TDS, and whether interest disallowance was justified when the assessee had sufficient own funds.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 40(a)(ia),Section 194H,Section 36(1)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.06.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 19.03.2022. In the assessment order, Ld. AO made addition of Rs.29,95,436 which include disallowance on account of non-deduction of TDS u/s 194H

The order continues below.

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