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17 results for “TDS”+ Section 48clear

Sorted by relevance

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Key Topics

Section 26318Section 253(3)15Section 143(3)11Section 271(1)(c)9Section 153A8Addition to Income8Section 1324Undisclosed Income4Section 2503Section 144

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

section 2(31) being an association of persons or a body of individuals whether incorporated or not? However, the income which is derived from the execution of the work under consideration is liable to be assessed in the hands of the assessee or in the hands of the Joint Venture partners depends upon the specific arrangements and facts including

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

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

3
Disallowance3
Penalty3
ITA 99/ALLD/2017[2012-2013]Status: Disposed
ITAT Allahabad
26 Jul 2022
AY 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

section 2(31) being an association of persons or a body of individuals whether incorporated or not? However, the income which is derived from the execution of the work under consideration is liable to be assessed in the hands of the assessee or in the hands of the Joint Venture partners depends upon the specific arrangements and facts including

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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)

48,800/-, vide assessment order dated 20.12.2017 passed by AO u/s 143(3) of the 1961 Act. Aggrieved, the assessee filed first appeal and learned CIT(A) was pleased to uphold additions to the tune of Rs. 50,000/- on account of income from sale of prospectus having escaped assessment. While granting substantial relief to the assessee

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

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

48,881/-, Rs 3,06,876/- and 52,323/- respectively. In this way you have debited your P&L a/c under this head by a sum of (Rs 58918/+ 1,29,841/+1,20,354/- + 18,352/-) Rs 3,27,465/- more than that was admissible. Please explain as to why Rs 327,465/-should not be disallowed and added

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

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. 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

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)

48,152/- u/s 32 of the Income Tax Act, adhoc for closed plant/unit of the assessee company. 2. 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 Total Rebate Allowed Rs.1,71,24,716/-. 3. Because the order

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)

48,152/- u/s 32 of the Income Tax Act, adhoc for closed plant/unit of the assessee company. 2. 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 Total Rebate Allowed Rs.1,71,24,716/-. 3. Because the order

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)

48,152/- u/s 32 of the Income Tax Act, adhoc for closed plant/unit of the assessee company. 2. 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 Total Rebate Allowed Rs.1,71,24,716/-. 3. Because the order

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)

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

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)

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that