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2 results for “TDS”+ Section 271Bclear

Sorted by relevance

Mumbai72Chennai48Bangalore42Delhi31Karnataka21Indore10Pune9Dehradun8Kolkata7Visakhapatnam6Lucknow6Jaipur5Hyderabad5Panaji5Amritsar4Allahabad4Patna3Rajkot3Ahmedabad2Chandigarh2Nagpur2Raipur1Cochin1SC1Surat1Jabalpur1Telangana1

Key Topics

Section 2636Section 271(1)(c)4Section 143(3)3Section 1442Addition to Income2

SHRI SANDEEP JAGDISHCHANDRA DAVE,,AHMEDABAD vs. TEH PR. CIT -3, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 176/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Dipen Shukhadia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R
Section 143(3)Section 197Section 263Section 36(1)(va)

271B of the Act, which he failed to do. Accordingly, in view of the above reasons, the PCIT held that the assessment order is erroneous and prejudicial to the interest of the Revenue and accordingly, the assessment order was set-aside for de-novo consideration. The assessee is in appeal before us against the aforesaid order passed by Ld. PCIT

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. KGN INDUSTRIES LTD, AHMEDABAD

In the result, appeal field by the Revenue is allowed

ITA 9/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2010-11
For Appellant: Shri Shri Shramdeep Sinha, Sr. D.RFor Respondent: None
Section 139(1)Section 144Section 148Section 14ASection 234ASection 271(1)(c)Section 271BSection 271FSection 40

TDS of Rs. 1,16,814/- was deducted. However the assessee has not offered this income and not even filed the Return of Income for the relevant Assessment Year 2010-11. Therefore the case was reopened by issuing a notice u/s. 148 of the Act on 29.11.2013 which was duly served on the assessee. However the assessee did not file