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46 results for “TDS”+ Section 2(14)clear

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Key Topics

TDS25Addition to Income21Section 143(3)20Section 15419Section 26318Section 153A16Section 253(3)15Penalty14Section 194C13Section 132

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 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)

14. The grounds of appeals raised by assessee in memo of appeal filed with tribunal reads as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts to confirm the impugned addition made by the Assessing Officer on account of disallowance of depreciation claim Rs.36,44,445/- being 30% of the total depreciation

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

Showing 1–20 of 46 · Page 1 of 3

11
Undisclosed Income11
Section 272A(2)(k)10

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)

14. The grounds of appeals raised by assessee in memo of appeal filed with tribunal reads as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts to confirm the impugned addition made by the Assessing Officer on account of disallowance of depreciation claim Rs.36,44,445/- being 30% of the total depreciation

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)

14. The grounds of appeals raised by assessee in memo of appeal filed with tribunal reads as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts to confirm the impugned addition made by the Assessing Officer on account of disallowance of depreciation claim Rs.36,44,445/- being 30% of the total depreciation

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

14. In the view of the above and other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed in the interest of justice and equity.” 3. Ground Nos. 1, 2 & 9 to 12 are regarding validity of invoking of the provisions of section 263 of the Income

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

14. In the view of the above and other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed in the interest of justice and equity.” 3. Ground Nos. 1, 2 & 9 to 12 are regarding validity of invoking of the provisions of section 263 of the Income

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 382/ALLD/2018[2011-12]Status: DisposedITAT Allahabad10 Dec 2020AY 2011-12

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

TDS return is not attributable to the Principal of the college. Since this issue raised by the assessee in the additional ground is taken first time before the Tribunal and was not raised before the authorities below therefore, the relevant record on this aspect is required to be properly verified. 13. Further, the assessee has also sought to produce

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 381/ALLD/2018[2010-11]Status: DisposedITAT Allahabad10 Dec 2020AY 2010-11

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

TDS return is not attributable to the Principal of the college. Since this issue raised by the assessee in the additional ground is taken first time before the Tribunal and was not raised before the authorities below therefore, the relevant record on this aspect is required to be properly verified. 13. Further, the assessee has also sought to produce

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 380/ALLD/2018[2009-10]Status: DisposedITAT Allahabad10 Dec 2020AY 2009-10

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

TDS return is not attributable to the Principal of the college. Since this issue raised by the assessee in the additional ground is taken first time before the Tribunal and was not raised before the authorities below therefore, the relevant record on this aspect is required to be properly verified. 13. Further, the assessee has also sought to produce

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 383/ALLD/2018[2012-13]Status: DisposedITAT Allahabad10 Dec 2020AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

TDS return is not attributable to the Principal of the college. Since this issue raised by the assessee in the additional ground is taken first time before the Tribunal and was not raised before the authorities below therefore, the relevant record on this aspect is required to be properly verified. 13. Further, the assessee has also sought to produce

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 379/ALLD/2018[2008-09]Status: DisposedITAT Allahabad10 Dec 2020AY 2008-09

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

TDS return is not attributable to the Principal of the college. Since this issue raised by the assessee in the additional ground is taken first time before the Tribunal and was not raised before the authorities below therefore, the relevant record on this aspect is required to be properly verified. 13. Further, the assessee has also sought to produce

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 on these payments as is mandated under the provisions of Section 197 of the 1961 Act. Provisions of Section 119 of the 1961 Act empowers CBDT to grant exemption from rigours of provisions of the 1961 Act to redress genuine hardship of the taxpayers. The assessee has also filed additional evidences before tribunal(pb/page

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 on these payments as is mandated under the provisions of Section 197 of the 1961 Act. Provisions of Section 119 of the 1961 Act empowers CBDT to grant exemption from rigours of provisions of the 1961 Act to redress genuine hardship of the taxpayers. The assessee has also filed additional evidences before tribunal(pb/page

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 on these payments as is mandated under the provisions of Section 197 of the 1961 Act. Provisions of Section 119 of the 1961 Act empowers CBDT to grant exemption from rigours of provisions of the 1961 Act to redress genuine hardship of the taxpayers. The assessee has also filed additional evidences before tribunal(pb/page

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 on these payments as is mandated under the provisions of Section 197 of the 1961 Act. Provisions of Section 119 of the 1961 Act empowers CBDT to grant exemption from rigours of provisions of the 1961 Act to redress genuine hardship of the taxpayers. The assessee has also filed additional evidences before tribunal(pb/page

GAYA PRASAD BAJAJ,ALLAHABAD vs. ITO, ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 375/ALLD/2018[2012-13]Status: DisposedITAT Allahabad04 Aug 2021AY 2012-13

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Gaya Prasad Bajaj, V. Income Tax Officer, 34-A, Chak Zero Road, Ward-1(2) Allahabad, U.P. Allahabad, U.P. Pan-Aampb9895N (Appellant) (Respondent) Appellant By: Mr. Abhinav Mehrotra, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 04.08.2021

For Appellant: Mr. Abhinav Mehrotra, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

14,58,107/- for procuring Sale from different customers. The disallowance made is patently illegal and contrary to the true and correct facts and circumstances of the case and liable to be deleted. 3. Because, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A) as also that of the Assessing

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

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

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

TDS Rs.1,19,950/- e) Disallowance of Proportionate Expenses Rs.1,55,700/- ----------------- Total Rs. 6,26,650/- 5 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone Crushers Private Limited) v. Deputy Commissioner of Income Tax, Central Circle, Allahabad ------------------- Hence, an addition of Rs. 6,26,650/- was made by the AO to the income

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

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

ITA 62/ALLD/2020[2015-16]Status: DisposedITAT Allahabad19 Dec 2022AY 2015-16

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

For Appellant: Mr. Rabin Chaudhuri, CIT. D.RFor Respondent: Mr. Ashish Bansal, Adv
Section 142(1)Section 143(2)Section 144

TDS payable. It was further explained that the brokerage / commission expenses are paid to the agents/brokers who help the assessee company in its business of real estate development at the initial stage of the business. 5. Similarly, the assessee explained that the expenses shown under the head consultancy fees in fact, represents the site development expenses. Thus, these

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

14. Rule 37BA of the Rules framed under Section 199(3) of the Act (introduced with effect from 01-04-2009 by Income Tax (Sixth Amendment) Rules, 2009 by the CBDT) is as follows: "Credit for tax deducted at source for the purposes of section 199. 37BA. (1) Credit for tax deducted at source and paid to the Central Government

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

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

ITA 319/ALLD/2018[2011-12]Status: DisposedITAT Allahabad11 May 2022AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri O.P. Shukla,C.AFor Respondent: Shri A.K. Singh, Sr.D.R
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 194C

TDS has been deducted on the payments made to labour contractors u/s 40(a)(ia) of the Income Tax Act, 1961. Addition of Rs. 11,37,000/-“ 5. Aggrieved by reassessment order dated 22.11.2017 passed by AO u/s 147 read with Section 144 of the 1961 Act, the assessee filed first appeal before Ld. CIT(A) . During the course