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9 results for “TDS”+ Section 112clear

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Key Topics

Section 40A(3)12Section 1477Section 687Section 143(3)6Section 1485Disallowance5Addition to Income5Section 250(6)3Section 1442Section 144r

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

2
TDS2
Long Term Capital Gains2

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

THE ASSTT. COMMISSIONER OF INCOME-TAX, SRINAGAR vs. M/S. J&K PROJECT CONSTRUCTION, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 176/ASR/2014[2009-10]Status: DisposedITAT Amritsar12 Jul 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

TDS returns would itself bear this out. The ld. CIT(A) has, however, issued a finding of it being a case of short deduction. No contradicting material, contesting the same, has been brought on record or to our notice by the ld. CIT-DR. We, accordingly, going by the finding by the ld. CIT(A), which therefore remains unrebutted, confirm

M/S. JAMMU & KASHMIR PROJECTS CONSTRUCTION,JAMMU & KASHMIR vs. THE ASSESSING OFFICER,, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 100/ASR/2014[2007-08]Status: DisposedITAT Amritsar12 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

TDS returns would itself bear this out. The ld. CIT(A) has, however, issued a finding of it being a case of short deduction. No contradicting material, contesting the same, has been brought on record or to our notice by the ld. CIT-DR. We, accordingly, going by the finding by the ld. CIT(A), which therefore remains unrebutted, confirm

THE ASSTT. COMMISSIONER OF INCOME-TAX, SRINAGAR vs. M/S. J&K PROJECT CONSTRUCTION, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 175/ASR/2014[2007-08]Status: DisposedITAT Amritsar12 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

TDS returns would itself bear this out. The ld. CIT(A) has, however, issued a finding of it being a case of short deduction. No contradicting material, contesting the same, has been brought on record or to our notice by the ld. CIT-DR. We, accordingly, going by the finding by the ld. CIT(A), which therefore remains unrebutted, confirm

M/S. JAMMU & KASHMIR PROJECTS CONSTRUCTION,JAMMU vs. THE ASSESSING OFFICER,, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 101/ASR/2014[2009-10]Status: DisposedITAT Amritsar12 Jul 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 143(3)Section 40A(3)

TDS returns would itself bear this out. The ld. CIT(A) has, however, issued a finding of it being a case of short deduction. No contradicting material, contesting the same, has been brought on record or to our notice by the ld. CIT-DR. We, accordingly, going by the finding by the ld. CIT(A), which therefore remains unrebutted, confirm

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

In the result, the appeal of the revenue bearing ITA No

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

112 wherein, it was held that where there was no possibility of verifying the correctness or otherwise of the data supplied by the assessee to the merchant banker, in the absence of which the correctness of the result of DCF method could not be verified, there was no option to the AO but to reject the DCF I.T.A. No.407/Asr/2019

SH. VIKRANT KANSHAL,BATHINDA vs. THE ICNOMET-AX OFFICER,, BATHINDA

In the result, the assessee’s appeal is partly allowed

ITA 367/ASR/2014[2008-09]Status: DisposedITAT Amritsar12 Jul 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 367/Asr/2014 Assessment Year: 2008-09

For Appellant: Sh. Ashwani Kalia (C.A.)For Respondent: Smt. Parwinder Kaur, CIT-DR
Section 143(3)Section 147Section 148Section 68

TDS certificates (at PB pgs 12, 13), the same, he would continue, evidence the commission earned from the said activity at a gross amount of Rs.13.61 lacs for the 2 Vikrant Kansal Prop. V. K. Teleservices v ITO relevant year, and which formed the basis for the assessee returning a business income of Rs.3,73,550 for the year

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A

TDS and had duly deposited it as required. From the perusal of record it can be Very well worked out that there was actual movement of goods and that our client had actually production purchased the goods / wheat, which he had used for its The detail of all the purchases is as under: S. Bill Dated Amount Goods Vehicle