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13 results for “TDS”+ Section 2(17)clear

Sorted by relevance

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Key Topics

Section 153A12Addition to Income10Section 271(1)(c)9Section 1326Undisclosed Income6Section 404Section 2504Section 143(3)3Section 145(3)3Section 144

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

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

TDS is not applicable therefore the addition sustained to the extent of Rs. 10,23,076.00 is illegal and unwarranted. 4. That in any view of the matter addition of Rs. 2,46,894.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 8.4 is highly unjustified in so far as the disallowance made on adhoc basis

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

3
Disallowance3
Penalty3

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

TDS is not applicable therefore the addition sustained to the extent of Rs. 10,23,076.00 is illegal and unwarranted. 4. That in any view of the matter addition of Rs. 2,46,894.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 8.4 is highly unjustified in so far as the disallowance made on adhoc basis

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

17,47,471 Publicity Computer repair and 8,300 11,700 maintenance Diesel Expenses 42,181 58,283 Discount 75,664 2,20,474 Freight 4,23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone

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

17,47,471 Publicity Computer repair and 8,300 11,700 maintenance Diesel Expenses 42,181 58,283 Discount 75,664 2,20,474 Freight 4,23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone

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

17,47,471 Publicity Computer repair and 8,300 11,700 maintenance Diesel Expenses 42,181 58,283 Discount 75,664 2,20,474 Freight 4,23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone

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

17,47,471 Publicity Computer repair and 8,300 11,700 maintenance Diesel Expenses 42,181 58,283 Discount 75,664 2,20,474 Freight 4,23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone

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

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

ITA 52/ALLD/2024[2009-10]Status: DisposedITAT Allahabad25 Oct 2024AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

For Appellant: Sh. S.K. Yogeshwar, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 271Section 271(1)(c)

TDS certificates, the commission income could not be accepted. Furthermore, the assessee had not submitted copy of registration paper of vehicles, copy of contract of commission income, samples of transportation order, receipts of loading/unloading, copy of previous returns filed or identity of business providers in transportation and commission. Therefore, the ld. CIT(A), after recounting history of non-compliance

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

ITA 53/ALLD/2024[2009-10]Status: DisposedITAT Allahabad25 Oct 2024AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

For Appellant: Sh. S.K. Yogeshwar, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 271Section 271(1)(c)

TDS certificates, the commission income could not be accepted. Furthermore, the assessee had not submitted copy of registration paper of vehicles, copy of contract of commission income, samples of transportation order, receipts of loading/unloading, copy of previous returns filed or identity of business providers in transportation and commission. Therefore, the ld. CIT(A), after recounting history of non-compliance

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

ITA 54/ALLD/2024[2011-12]Status: DisposedITAT Allahabad25 Oct 2024AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

For Appellant: Sh. S.K. Yogeshwar, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 271Section 271(1)(c)

TDS certificates, the commission income could not be accepted. Furthermore, the assessee had not submitted copy of registration paper of vehicles, copy of contract of commission income, samples of transportation order, receipts of loading/unloading, copy of previous returns filed or identity of business providers in transportation and commission. Therefore, the ld. CIT(A), after recounting history of non-compliance

M/S DEORA ELECTRIC WORKS,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

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

ITA 637/ALLD/2014[2010-11]Status: DisposedITAT Allahabad20 Mar 2025AY 2010-11

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2010-11 M/S Deora Electric Works V. The Jcit 58-A, Sardar Patel Marg Range – I Allahabad Allahabad Pan:Aadfd7479B (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 17 01 2025 Date Of Pronouncement: 20 03 2025 O R D E R

For Appellant: Shri Praveen Godbole, C.AFor Respondent: Shri A. K. Singh, Sr. D.R
Section 143(3)Section 145(3)Section 250

17 01 2025 Date of pronouncement: 20 03 2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A) passed under section 250 of the Income Tax Act, 1961 on 12.09.2014, partly allowing the appeal of the assessee. The grounds of appeal are as under

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, appeal in ITA No

ITA 393/ALLD/2014[2010-11]Status: DisposedITAT Allahabad29 Nov 2024AY 2010-11
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)Section 145(3)

17 months instead of 05 months and the ledger print out of the sales credit account for F.Y. 2008-09, did not show any balance against any of the transactions, except against the last transaction of the year. It was submitted that the assessee had not received the copy of the CD of computer back up as requested

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

ITA 429/ALLD/2014[2010-11]Status: DisposedITAT Allahabad29 Nov 2024AY 2010-11
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)Section 145(3)

17 months instead of 05 months and the ledger print out of the sales credit account for F.Y. 2008-09, did not show any balance against any of the transactions, except against the last transaction of the year. It was submitted that the assessee had not received the copy of the CD of computer back up as requested