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2 results for “disallowance”+ Section 301clear

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Key Topics

Section 2634Section 143(3)2Section 199(1)2

MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

disallow the credit of TDS by inserting rules. ITA Nos. 195 & 196/Agr/2015 15 In this regard, reliance is placed on the judgement of the Hon'ble Apex Court in the case of CIT Vs. Taj Mahal Hotel [19711 82 ITR 44 (SO that "The Rules were meant only for the purpose of carrying out the provisions

GUNJAN GUPTA,NOIDA vs. PR.CIT-1, AGRA

In the result, this appeal filed by assessee stands dismissed

ITA 34/AGR/2021[2016-17]Status: Disposed
ITAT Agra
08 Dec 2023
AY 2016-17

Bench: Sh. Shamim Yahya & Shri Yogesh Kumar Usgunjan Gupta Vs. Pr. Cit A-45, Sector – 26 Agra - 1 Noda – 201 301, Uttar Pradesh Pan No. Abupg 5419 J (Appellant) (Respondent) Assessee By -None- Revenue By Dr. Arun Kumar Yadav- Cit(D.R.) Date Of Hearing: 06.12.2023 Date Of Pronouncement: 08.12.2023

Section 143(2)Section 143(3)Section 263

301, Uttar Pradesh PAN No. ABUPG 5419 J (APPELLANT) (RESPONDENT) Assessee by -None- Revenue by Dr. Arun Kumar Yadav- CIT(D.R.) Date of hearing: 06.12.2023 Date of Pronouncement: 08.12.2023 PER SHAMIM YAHYA, AM : This appeal filed by the assessee is directed against the order of learned Pr. Commissioner of Income Tax (PCIT) - 1, Agra dated 24.03.2021 pertaining to Assessment Year