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4 results for “TDS”+ Section 190clear

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Key Topics

Section 253(3)15Section 1549Section 143(3)6Section 1433Condonation of Delay3Rectification u/s 1543

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

190/-. The return of income was processed by the Central Processing Unit (CPC) u/s 143 (1) on 20.03.2013, whereby an adjustment on account of TDS credit was made and raised a demand of Rs. 1,17,880/- . The TDS credit was denied due to the reason that as per the Form No. 26AS the TDS was not in the name

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

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

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021
AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

190(Guj HC) followed its earlier decision in the case of General Motors India Private Limited(supra). Further, needless to say that all the earlier year brought forwards business losses which assessee is seeking to set off and carry forward, should be assessed business losses and the return of income for those years ought to have been filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

190(Guj HC) followed its earlier decision in the case of General Motors India Private Limited(supra). Further, needless to say that all the earlier year brought forwards business losses which assessee is seeking to set off and carry forward, should be assessed business losses and the return of income for those years ought to have been filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

190(Guj HC) followed its earlier decision in the case of General Motors India Private Limited(supra). Further, needless to say that all the earlier year brought forwards business losses which assessee is seeking to set off and carry forward, should be assessed business losses and the return of income for those years ought to have been filed