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14 results for “TDS”+ Section 144clear

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Key Topics

Section 14424Section 14714Addition to Income14Section 250(6)10Section 2506Section 1516Section 686TDS5Cash Deposit5Penalty

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD -2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 31/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

144 r.w.s 144B is enclosed at page 06-12 of PB for your ready reference. 5. The appellant was not served with any notice and the same is evident from the fact that the order u/s 147 has been served by way of affixture. The copy of order of affixture is enclosed at page no 18. 6. That the appellant

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD- 2 (1), AMRITSAR

5
Section 1484
Section 271(1)(b)4

The appeals of the assessees are disposed of in the terms indicated as above

ITA 33/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

144 r.w.s 144B is enclosed at page 06-12 of PB for your ready reference. 5. The appellant was not served with any notice and the same is evident from the fact that the order u/s 147 has been served by way of affixture. The copy of order of affixture is enclosed at page no 18. 6. That the appellant

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 32/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

144 r.w.s 144B is enclosed at page 06-12 of PB for your ready reference. 5. The appellant was not served with any notice and the same is evident from the fact that the order u/s 147 has been served by way of affixture. The copy of order of affixture is enclosed at page no 18. 6. That the appellant

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 34/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

144 r.w.s 144B is enclosed at page 06-12 of PB for your ready reference. 5. The appellant was not served with any notice and the same is evident from the fact that the order u/s 147 has been served by way of affixture. The copy of order of affixture is enclosed at page no 18. 6. That the appellant

DAWN COTTAGE EMPORIUM,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

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

ITA 328/ASR/2015[2010-11]Status: DisposedITAT Amritsar07 Jun 2023AY 2010-11

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

Section 144Section 144oSection 250Section 40

144 in different heads like disallowed of expenses, addition of sundry creditors and the addition of advance received from the party. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) allowed the appeal I.T.A. No.328/Asr/2015 4 Assessment Year: 2010-11 partly and restricted the addition in following manners. For the rent payment amount to Rs.8

MEASEG. LADAKH ROADLINES ,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SRINAGAR

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

ITA 295/ASR/2019[2015-16]Status: DisposedITAT Amritsar24 Feb 2023AY 2015-16

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

Section 143(2)Section 143(3)Section 144Section 145(3)Section 250Section 282

section 143(3) for A.Y. 2017-18. 2. At the outset, we advert that both the appeals, have the same factual ground. With the consent of both the parties we take ITA No. 295/Asr/2019 A.Y. 2015-16 as lead case. 3. In ITA No. 295/Asr/2019 the assessee has raised the following grounds: “That the Learned Assessing Officer has without reason

LADAKH ROADLINES,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SRINAGAR

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

ITA 101/ASR/2022[2017-18]Status: DisposedITAT Amritsar24 Feb 2023AY 2017-18

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

Section 143(2)Section 143(3)Section 144Section 145(3)Section 250Section 282

section 143(3) for A.Y. 2017-18. 2. At the outset, we advert that both the appeals, have the same factual ground. With the consent of both the parties we take ITA No. 295/Asr/2019 A.Y. 2015-16 as lead case. 3. In ITA No. 295/Asr/2019 the assessee has raised the following grounds: “That the Learned Assessing Officer has without reason

JAGTAR SINGH BRAR PROP. JAGTAR SINGH SADHU SINGH,BAGAPURANA vs. INCOME TAX OFFICER, WARD 3, MOGA, MOGA

In the result, the penalty imposed u/s 271(1) (c) amounting to Rs

ITA 70/ASR/2025[2015-16]Status: DisposedITAT Amritsar18 Nov 2025AY 2015-16

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Abhinav Vijh, C.A
Section 133(6)Section 145(3)Section 250Section 271(1)Section 271(1)(c)Section 44A

TDS deducted accordingly), which resulted in an apparent non -disclosure of gross contract receipts to the tune of Rs.1.73 crores, as per the return filed. 4. The assessee explained the difference that the said transport bill amount of Rs.1.73 crores has been actually received on 17th April, 2015, and the same has also been considered in the gross receipts

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

144 r.w.s. 147 by recording incorrect facts/reasons and without complying with the mandatory conditions u/s 147 as envisaged under the Income Tax Act, 1961. 3. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order

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

144 r.w.s. 147 by recording incorrect facts/reasons and without complying with the mandatory conditions u/s 147 as envisaged under the Income Tax Act, 1961. 3. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR

In the result, the appeal of the department is dismissed

ITA 10/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Jun 2023AY 2014-15

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

TDS returns filed by the assessee showing the amount of tax deducted at source on interest paid to the loan creditors. This also proves the genuineness of the loan advanced by Sh. Amandeep Singh to the appellant in the year under consideration. Moreover, the identity of Sh. Amandeep Singh is established as he attended before

SHRI MUZAFFAR JAN PAMPORI ,SRINAGRAR vs. INCOME TAX OFFICER WARD -3 ( 2), SRINAGAR

In the result, the appeal filed by the assessee is allowed for statistical

ITA 134/ASR/2023[2009-10]Status: DisposedITAT Amritsar22 Jun 2023AY 2009-10

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

Section 144

144 of the Income Tax by the AO ex- parte qua the assessee without granting an adequate opportunity of being 3 I.T.A. No. 134/Asr/2023 Muzaffar Jan Pampori v. ITO heard and non service of show cause notice. He further submitted that the ld. CIT(A) has erred in confirming the action of the AO without appreciating the merits

INCOME TAX OFFICER, JALANDHAR vs. SECURE 1 SERVICES PVT. LTD., JALANDHAR

Accordingly ground no. 05 to 07 raised by the appellant are hereby partly allowed

ITA 247/ASR/2025[2014-15]Status: DisposedITAT Amritsar26 Feb 2026AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: None
Section 147Section 148Section 194CSection 248Section 250Section 5

144 of the Act, 1961. 2. There is no appearance by the assesee or his counsel in spite of repeated calls neither in physical mode nor in virtual. No adjournment application has been filed either. It is seen from order sheet entries that there has not been any representation by the assessee on previous three occasions on 18th

SECURE 1 SERVICES PRIVATE LIMITED,LUDHIANA vs. ITO WARD-4(2), JALANDHAR

Accordingly ground no. 05 to 07 raised by the appellant are hereby partly allowed

ITA 46/ASR/2025[2013-14]Status: DisposedITAT Amritsar26 Feb 2026AY 2013-14

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: None
Section 147Section 148Section 194CSection 248Section 250Section 5

144 of the Act, 1961. 2. There is no appearance by the assesee or his counsel in spite of repeated calls neither in physical mode nor in virtual. No adjournment application has been filed either. It is seen from order sheet entries that there has not been any representation by the assessee on previous three occasions on 18th