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35 results for “TDS”+ Section 145(3)clear

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Key Topics

Section 200A50Section 234E32Disallowance22Addition to Income21Section 250(6)20Section 40A(3)19Section 145(3)18Section 14416Section 143(3)16TDS

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

ITA 16/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 40A(3)

145(3), and therefore, the disallowances u/s 40A(3) becomes redundant. Further, the disallowances u/s 40A(3) and section 69C for the same amount of expenditure is contradictory to itself as per the mandate. In the present case, the source of site expenses was never in dispute by the AO, as the same were incurred by the assessee as duly

NARINDER AND COMPANY,JALANDHAR vs. INCOME TAX OFFICER WARD-3(5), JALANDHAR

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

ITA 93/ASR/2022[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18

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

Showing 1–20 of 35 · Page 1 of 2

16
Deduction13
Section 26310
For Appellant: Sh. Rohit Kapoor, C.A. and Sh. V.S. AggarwalFor Respondent: Sh. Rohit Sharma, CIT DR
Section 143(3)Section 263Section 263(1)Section 263p

145 of the Income-tax Act, 1961 [Corresponding to section 13 of the Indian Income-Tax Act, 1922] – Method of accounting - Rejection of accounts - On assessee's inability to supply addresses of purchasers who purchased goods on cash, ITO rejected assessee's books of account showing result in respect of cash sale transactions, and made addition - AAC deleted additions

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)

3 of the assessee’s appeals are in respect of disallowance of prior period expenses made and confirmed in the sum of Rs.87,12,283/- and Rs.77,77,664/- for AY 2007-08 and AY 2009-10 respectively. The disallowance is made on the basis of the audit report u/s. 142(2A) of the Act. The assessee admittedly following mercantile

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)

3 of the assessee’s appeals are in respect of disallowance of prior period expenses made and confirmed in the sum of Rs.87,12,283/- and Rs.77,77,664/- for AY 2007-08 and AY 2009-10 respectively. The disallowance is made on the basis of the audit report u/s. 142(2A) of the Act. The assessee admittedly following mercantile

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)

3 of the assessee’s appeals are in respect of disallowance of prior period expenses made and confirmed in the sum of Rs.87,12,283/- and Rs.77,77,664/- for AY 2007-08 and AY 2009-10 respectively. The disallowance is made on the basis of the audit report u/s. 142(2A) of the Act. The assessee admittedly following mercantile

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)

3 of the assessee’s appeals are in respect of disallowance of prior period expenses made and confirmed in the sum of Rs.87,12,283/- and Rs.77,77,664/- for AY 2007-08 and AY 2009-10 respectively. The disallowance is made on the basis of the audit report u/s. 142(2A) of the Act. The assessee admittedly following mercantile

M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

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

ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)

3 ITA No. 548 (Asr)/2016 (AY 2009-10) Kashmir Steel Rolling Mills v. Asst. CIT ‘Failure to furnish returns, comply with notices, concealment of income, etc. 271. (1)………. (1B) Where any amount is added or disallowed in computing the total income or loss of an assessee in any order of assessment or reassessment and the said order contains

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

3. Natma Securities Ltd. v. ACIT, [2022] 145 taxmann.com 291 (Delhi - Trib.) Section 201 of the Income-tax Act, 1961 - Deduction of tax at source - Consequence of failure to deduct or pay (Illustrations) - Assessment year 2012-13 - Whether for purpose of levy of interest under section 201(1A) for late deposit of TDS

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 256/ASR/2017[2013-14]Status: DisposedITAT Amritsar10 Oct 2022AY 2013-14

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 255/ASR/2017[2012-13]Status: DisposedITAT Amritsar10 Oct 2022AY 2012-13

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 254/ASR/2017[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

D.C.I.T , CENTRAL CIRCLE - II,, JALANDHAR vs. M/S MOVIE BOX RECORDS PVT. LTD., JALANDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 263/ASR/2017[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 253/ASR/2017[2010-11]Status: DisposedITAT Amritsar10 Oct 2022AY 2010-11

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 251/ASR/2017[2008-09]Status: DisposedITAT Amritsar10 Oct 2022AY 2008-09

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P LTD ,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 252/ASR/2017[2009-10]Status: DisposedITAT Amritsar10 Oct 2022AY 2009-10

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

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

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

THE DY. COMMISSIONER OF INCOME-TAX,, JAMMU vs. M/S. CONTINENTAL CONSTRUCTION CO,, JAMMU ( J&K)

In the result, the appeal filed by the assessee is allowed as well as the appeal filed the Revenue Department is dismissed and Cross Objection also stands disposed off

ITA 27/ASR/2013[2009-10]Status: DisposedITAT Amritsar18 Jan 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.38(Asr)/2013 Assessment Year:2009-10

For Appellant: Sh. R.L. Gupta (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)
Section 142(1)Section 250(6)Section 32(1)Section 36(1)(iii)Section 40Section 40A(3)Section 68

TDS u/s 40(a)(ia) and Rs.4,77,187/- qua payment made in cash in violation of Sec.40A(3), The issue under consideration dealt with by following Courts:- i) Andhra Pradesh High Court in the case of Maddi Sudharshanam Oil Mills Vs CIT {1959} 37 ITR 369(AP). ii) Andhra Pradesh High Court in Indwell Construction

M/S. CONTINENTAL CONSTRUCTION CO.,,JAMMU vs. THE DY. COMMISSIONER OF INCOME-TAX (HQRS), JAMMU

In the result, the appeal filed by the assessee is allowed as well as the appeal filed the Revenue Department is dismissed and Cross Objection also stands disposed off

ITA 38/ASR/2013[2009-10]Status: DisposedITAT Amritsar15 Jan 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.38(Asr)/2013 Assessment Year:2009-10

For Appellant: Sh. R.L. Gupta (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)
Section 142(1)Section 250(6)Section 32(1)Section 36(1)(iii)Section 40Section 40A(3)Section 68

TDS u/s 40(a)(ia) and Rs.4,77,187/- qua payment made in cash in violation of Sec.40A(3), The issue under consideration dealt with by following Courts:- i) Andhra Pradesh High Court in the case of Maddi Sudharshanam Oil Mills Vs CIT {1959} 37 ITR 369(AP). ii) Andhra Pradesh High Court in Indwell Construction

BRIGHT ENTERPRISES PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, both the Appeals are partly allowed

ITA 65/ASR/2017[2013-14]Status: DisposedITAT Amritsar16 Aug 2021AY 2013-14

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 40A(2)Section 40A(2)(b)

3 & 169/Asr/2018 by the assessee and no defects have been found and neither there is invoking of proviso to section 145 and, therefore, the applicability of section 40A(2)(b) is not proper. 4. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. Brief Facts