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39 results for “TDS”+ Section 17clear

Sorted by relevance

Mumbai3,527Delhi3,526Bangalore1,833Chennai1,288Kolkata812Hyderabad711Pune699Ahmedabad647Jaipur426Indore376Chandigarh355Cochin314Raipur266Karnataka264Visakhapatnam223Surat205Cuttack179Nagpur170Rajkot142Lucknow95Amritsar81Dehradun59Ranchi58Guwahati43Panaji42Jodhpur42Telangana41Patna40Allahabad39Agra38Jabalpur38SC18Kerala12Varanasi11Himachal Pradesh6Rajasthan6Calcutta6Punjab & Haryana4Uttarakhand3Orissa1Gauhati1J&K1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)19Section 15419Addition to Income19Section 26318TDS17Section 153A16Section 271(1)(c)16Section 253(3)15Section 194C13Section 132

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

Showing 1–20 of 39 · Page 1 of 2

11
Undisclosed Income11
Penalty10

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS however, this fact is also required to be verified from the record. 11. The next issue raised by the Pr. CIT was regarding bank guarantee of Rs. 10 Crore and advance mobilization of 2% of the contract value as well as additional mobilization advance of Rs. 3 Crore and noted that these amounts does not find place

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS however, this fact is also required to be verified from the record. 11. The next issue raised by the Pr. CIT was regarding bank guarantee of Rs. 10 Crore and advance mobilization of 2% of the contract value as well as additional mobilization advance of Rs. 3 Crore and noted that these amounts does not find place

RAJENDRA PD. GUPTA,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, the appeal filed by the assessee in ITA no

ITA 378/ALLD/2014[1993-94]Status: DisposedITAT Allahabad24 Jan 2022AY 1993-94

Bench: Shri.Vijay Pal Raoshri Ramit Kocharassessment Year: 1993-94

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri Ramendra Kumar Vishwakarma

TDS of Rs. 20,789/- , under the old regime when GIR No. existed (impugned ay: 1993- 94) and no computerized record is available with department for which the Revenue is not able to give credit for such prepaid taxes , but these facts are appearing in income-tax computation form issued by Revenue, suffice would be for us to remind Revenue

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 10/ALLD/2018[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

TDS), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,UP Stanley Road Allahabad,UP TAN: ALDL00365B (Appellant) (Respondent) Appellant by: Shri A.K. Singh, Sr. DR Respondent by: Shri Sanjay Kumar, Adv. Date of hearing: 03. 02. 2021 Date of pronouncement: 26.03. 2021 ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 11/ALLD/2018[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

TDS), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,UP Stanley Road Allahabad,UP TAN: ALDL00365B (Appellant) (Respondent) Appellant by: Shri A.K. Singh, Sr. DR Respondent by: Shri Sanjay Kumar, Adv. Date of hearing: 03. 02. 2021 Date of pronouncement: 26.03. 2021 ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 329/ALLD/2017[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

TDS), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,UP Stanley Road Allahabad,UP TAN: ALDL00365B (Appellant) (Respondent) Appellant by: Shri A.K. Singh, Sr. DR Respondent by: Shri Sanjay Kumar, Adv. Date of hearing: 03. 02. 2021 Date of pronouncement: 26.03. 2021 ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 330/ALLD/2017[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

TDS), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,UP Stanley Road Allahabad,UP TAN: ALDL00365B (Appellant) (Respondent) Appellant by: Shri A.K. Singh, Sr. DR Respondent by: Shri Sanjay Kumar, Adv. Date of hearing: 03. 02. 2021 Date of pronouncement: 26.03. 2021 ITA Nos. 329-330/ALLD/2017 & 10-11/ALLD/2018 Assessment Years

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

ITA 138/ALLD/2010[2005-06]Status: DisposedITAT Allahabad30 Sept 2021AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

TDS amount only in the previous year in which such payment was made to the government. 17. However, it has caused some genuine and apparent hardship to the assesses especially in respect of tax deducted at source in the last month of the previous year, the due date for payment of which as per the time specified in Section

SMT. VIJAY LUXMI GUPTA (THROUGH LEGAL HEIR SHRI MUKESH GUPTA),ALLAHABAD vs. INCOME TAX OFFICER, WARD-1(4), ALLAHABAD

In the result, the appeal of the assessee is allowed

ITA 262/ALLD/2018[2011-12]Status: DisposedITAT Allahabad16 Mar 2021AY 2011-12

Bench: Shri Vijay Pal Rao

Section 143Section 154

17,880/- . The TDS credit was denied due to the reason that as per the Form No. 26AS the TDS was not in the name of assessee but it was in the name of deceased husband, who die on 11.03.2009. The assessee filed an 3 application u/s 154 of the Act for grant of TDS credit

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

TDS). The assessee made contentions that the additions are not sustainable and need to be deleted. The ld. CIT(A) dismissed the appeal of the assessee, by holding that contents of trial balance cannot be disbelieved unless otherwise proved. Reference was drawn to Section 292C, and ld. CIT(A) held that the assessee failed to reconcile the difference. Aggrieved

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 28/ALLD/2022[2011-12]Status: DisposedITAT Allahabad06 Jan 2023AY 2011-12

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

For Appellant: Mr. Tanmay Sadh, AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 40

17,28,364/- Cr b) Sangeeta Savla Rs. 34,92,002/- Cr c) Tarun Savla Rs. 15,54,351/- Cr d) Devaang Savla Rs. 2,87,073/- Cr Interest @ 12% on the above credit balances comes to Rs 2,07,404/-, Rs 4,19,040/ Rs 1,86,522/- & Rs 33,971/- respectively whereas you have credited above partners capital

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), ALLAHABAD RANGE, ALLAHABAD, ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 180/ALLD/2018[2010-11]Status: DisposedITAT Allahabad02 Dec 2020AY 2010-11

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), , ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 179/ALLD/2018[2009-10]Status: DisposedITAT Allahabad02 Dec 2020AY 2009-10

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION, ALLAHABAD,ALLAHABAD vs. JCIT(TDS), ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 178/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Dec 2020AY 2008-09

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE, OFFICE, MINES DIVISION, ALLAHABAD,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), ALLAHABAD RANGE, ALLAHABAD, ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 181/ALLD/2018[2011-12]Status: DisposedITAT Allahabad02 Dec 2020AY 2011-12

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing