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2 results for “TDS”+ Section 144Aclear

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Key Topics

Section 2638Section 683Section 143(2)2Section 143(3)2TDS2

JYOTI LIMITED,,VADODARA vs. DCIT, CIRCLE-1(1)(2),, BARODA

In the result, appeal of the assessee is dismissed

ITA 1120/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Jul 2021AY 2013-14

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1120 /Ahd/2018 Asstt.Year : 2013-14 Jyoti Limited Dcit, Cir.1(1)(2) Nanubhai Amin Marg Vs Baroda. Industrial Area, Baroda Pan : Aaacj 4909 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Manish Shah, Ar Revenue By : Shri Vinod Tanwani, Cit-Dr

For Appellant: Shri Manish Shah, ARFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 143(2)Section 263Section 68

TDS on such deposits has been paid with tax authority. He further submitted that all the materials were placed before the AO while framing the assessment, and after careful examination of the same, the ld.AO passed a reasoned assessment order, and therefore no room for the ld.CIT to exercise his power under section 263 and direct the AO to revise

SHRI NANDKISHORE S. SODHAN(HUF),,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 994/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad19 Feb 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 994/Ahd/2016 "नधा"रण वष"/Assessment Year: 2011-12 Shri Nandkishore S. Shodhan Ito, Ward-5(2)(3) (Huf) Vs Ahmedabad. D/11-12, Silver Arc Kavi Nanalal Marg Ellisbridge Pan : Aadhs 4064 F

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 263

TDS deducted and deposited in his account by M/s. Dutta Developers Pvt. Ltd. Therefore, it was clear that the assessee had failed to disclose the interest income received from M/s. Dutta Developers Pvt. Ltd. The Assessing Officer failed to examine the taxability of the said income of Rs.2,65,247/-, which made the assessment erroneous and prejudicial to the interests