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18 results for “TDS”+ Section 90clear

Sorted by relevance

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Key Topics

Section 234E36Section 200A(1)24Section 200A24Section 26318Section 253(3)15TDS15Addition to Income13Charitable Trust12Penalty12Section 143(3)

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

7
Section 1543
Condonation of Delay3

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

TDS return would not attract the adjustment while issuing the intimation u/s 200A of the Income Tax Act. Section 234E of the Act is only a charging provision. This could not be applied until and unless it is expressly provided in the machinery provision. Clause (c), (d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited

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. 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

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)

90,004.00 2009-10 4,56,00,512.00 2,26,24,009.00 6,82,24,521.00 2010-11 6,87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total 38,84,38,396.00 52,56,92,612.00 91,41,31,008.00 Copy of assessment orders

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)

90,004.00 2009-10 4,56,00,512.00 2,26,24,009.00 6,82,24,521.00 2010-11 6,87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total 38,84,38,396.00 52,56,92,612.00 91,41,31,008.00 Copy of assessment orders

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)

90,004.00 2009-10 4,56,00,512.00 2,26,24,009.00 6,82,24,521.00 2010-11 6,87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total 38,84,38,396.00 52,56,92,612.00 91,41,31,008.00 Copy of assessment orders

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)

TDS has been effected on such Commission Payment. e. Payment of Commission has been accepted by the same CIT (A) in case of son of the assessee on like facts and analogues circumstances and on similar considerations. f. The persons who have been paid the Commission have not been interrogated or examined. There is no denial of receipt of Commission