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20 results for “TDS”+ Section 58clear

Sorted by relevance

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Key Topics

Section 26318Section 143(3)18Section 253(3)15Addition to Income15Section 153A12Section 13210Undisclosed Income10Section 143(2)9Section 145(3)6TDS

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 while making payments for marketing done of the assessee’s products. Our attention was drawn to relevant para’s of the assessment order as well appellate order passed by ld. CIT(A). Our attention was drawn to page 25-39 of the Paper Book filed by the assessee, where Marketing expenses ledger accounts in the books of the assessee

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

6
Disallowance6
Section 1473

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 while making payments for marketing done of the assessee’s products. Our attention was drawn to relevant para’s of the assessment order as well appellate order passed by ld. CIT(A). Our attention was drawn to page 25-39 of the Paper Book filed by the assessee, where Marketing expenses ledger accounts in the books of the assessee

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 has been deducted from payments made. 13. Please give a brief description of all the charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire, it is clear that all the queries raised by the Assessing Officer are totally irrelevant and not relating to the assessee or the assessment of the assessee. Thus

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 has been deducted from payments made. 13. Please give a brief description of all the charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire, it is clear that all the queries raised by the Assessing Officer are totally irrelevant and not relating to the assessee or the assessment of the assessee. Thus

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 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 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) on such commission amount on 07.07.2004, 07.09.2004 and 07.10.2004 ought to have been deposited by the Respondent before the end of the previous year i.e. 31.03.2005 to get the commission amount deducted from the total income in terms of the provisions of Section 40(a)(ia) of the IT Act as it stood then. But the same was deposited

M/SPANDEY TRANSPORT CO.,SONEBHADRA vs. ITO,, MIRZAPUR

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

ITA 12/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Nov 2020AY 2008-09

Bench: Shri Vijay Pal Rao

For Appellant: Shri Praveen GodboleFor Respondent: Shri A.K.Singh, Sr.DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 145(3)Section 234Section 292B

TDS certificates, one of Rs.59,70,453/-, which was declared by the assessee in the books of accounts as well as in the return of income and the other one for Rs.15,58,492/-. The Assessing Officer was of the view that the second payment of Rs.15,58,492/- was not accounted and disclosed by the assessee and therefore

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)

Section 40(a)(ia) of the 1961 Act, disallowed the Rebate expenses and added the same to income of the assessee, vide assessment order dated 31.03.2016 passed by AO u/s 143(3) of the 1961 Act. A.Ys.2012-13 & 2013-14 18. The assessee company being aggrieved by assessment framed by AO, carried the matter further before

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)

Section 40(a)(ia) of the 1961 Act, disallowed the Rebate expenses and added the same to income of the assessee, vide assessment order dated 31.03.2016 passed by AO u/s 143(3) of the 1961 Act. A.Ys.2012-13 & 2013-14 18. The assessee company being aggrieved by assessment framed by AO, carried the matter further before

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)

Section 40(a)(ia) of the 1961 Act, disallowed the Rebate expenses and added the same to income of the assessee, vide assessment order dated 31.03.2016 passed by AO u/s 143(3) of the 1961 Act. A.Ys.2012-13 & 2013-14 18. The assessee company being aggrieved by assessment framed by AO, carried the matter further before

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

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 PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order

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

58,317/- 5. As per ledger account of labour charges, it is found that the assessee had paid Rs. 5,25,000/-, Rs. 4,00,000/- and Rs. 2,12,000/- through cheque Nos. 007428, 007427 & 007470 respectively to labour contractors. The assessee had not deducted TDS on the above payment u/s 194C which was liable to be deducted

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 179/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

58 of the paper book to show that there are large number of items in closing stock as on 31.03.2009 apart from Pig Iron and coal. Our attention was also drawn to Purchases Ledger which is placed in paper book at page 234 to 287, where ledger account of Purchases and of Store and consumables is placed. It was submitted

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 633/ALLD/2014[2010-11]Status: DisposedITAT Allahabad13 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

58 of the paper book to show that there are large number of items in closing stock as on 31.03.2009 apart from Pig Iron and coal. Our attention was also drawn to Purchases Ledger which is placed in paper book at page 234 to 287, where ledger account of Purchases and of Store and consumables is placed. It was submitted

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 632/ALLD/2014[2007-08]Status: DisposedITAT Allahabad13 Jan 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

58 of the paper book to show that there are large number of items in closing stock as on 31.03.2009 apart from Pig Iron and coal. Our attention was also drawn to Purchases Ledger which is placed in paper book at page 234 to 287, where ledger account of Purchases and of Store and consumables is placed. It was submitted

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 152/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

58 of the paper book to show that there are large number of items in closing stock as on 31.03.2009 apart from Pig Iron and coal. Our attention was also drawn to Purchases Ledger which is placed in paper book at page 234 to 287, where ledger account of Purchases and of Store and consumables is placed. It was submitted

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)

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 Officer