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94 results for “TDS”+ Section 15clear

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Key Topics

Section 234E72Addition to Income67Section 200A55Section 14849TDS48Section 143(3)43Section 4039Disallowance37Section 250(6)33Deduction

M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 227/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

Section 11Section 12Section 12A

sections, to come out with deliverance from the fallen condition. f) To receive donations, funds and grants in cash or in kind from government Punjab education Board, charitable trusts, general Public for running/development of school(s) or college(s) h) The society shall have power to receive, hold and possess any property including securities or any kind and to construct

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Showing 1–20 of 94 · Page 1 of 5

30
Section 139(1)22
Section 35A20
ITA 103/ASR/2024[2014-15]Status: Disposed
ITAT Amritsar
15 Jan 2026
AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

TDS accordingly as per the provisions of section 1941 of the Act. The nature of income for a same amount in question cannot be treated differently by the deductor and the deductee. This goes to prove that the treatment of rental income as business income is again not correct. 4 In view of the above facts, the rental income

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

TDS accordingly as per the provisions of section 1941 of the Act. The nature of income for a same amount in question cannot be treated differently by the deductor and the deductee. This goes to prove that the treatment of rental income as business income is again not correct. 4 In view of the above facts, the rental income

SMT. SATVIR KAUR W/O SH. SHINDER SINGH,FEROZEPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 102/ASR/2022[2011-12]Status: DisposedITAT Amritsar29 May 2023AY 2011-12

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

Section 139(1)Section 143(3)Section 148Section 263

section 263 of the l. T. Act, 1 9 6 1 after affording reasonable opportunity of being heard. 4. The case was reopened on the reasons that the assessee had deposited cash of Rs. 60,00,000 in her saving bank account maintained with the Oriental Bank of Commerce during the financial year 2010-11 and that no voluntary return

SHRI SATISH KUMAR. S/O. SH. HANS RAJ ,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assessee stands allowed

ITA 258/ASR/2019[2014-15]Status: DisposedITAT Amritsar19 Dec 2019AY 2014-15

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

Section 143Section 143(3)Section 194CSection 263

15 of 20 as revenue expenditure - Commissioner, however, set aside assessment order in exercise of his powers under section 263 on ground that Assessing Officer had allowed aforesaid expenditure without making proper enquiry - He, accordingly, remitted matter back to Assessing Officer to re-examine issue - Whether when facts clearly showed that Assessing Officer had undertaken exercise of examining

INDERJIT SINGH,PHAGWARA vs. INCOME TAX OFFICER WARD-1, PHAGAWARA

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

ITA 369/ASR/2024[2017-18]Status: DisposedITAT Amritsar07 Jul 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Aditya Sharma, C.A
Section 143(1)Section 154oSection 250

section 199 of the Act 61. 7 I.T.A. No. 369/Asr/2024 Assessment Year: 2017-18 13. From the factual aspect of the matter, it is seen that the gross contract receipts from Bharat Heavy Electrical Ltd. amounting to Rs.9,44,655/- has already been disclosed by the partnership firm Golden Auto Industries under PAN:[AAKFG 9983E]. On the other hand

KASHMIR DISTILLERIES PRIVATE LIMITED,JAMMU vs. CPC TDS, GHAZIBAD

In the result, both the appeals of the assessee are allowed

ITA 159/ASR/2019[2013-14]Status: DisposedITAT Amritsar13 Jun 2022AY 2013-14

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

For Appellant: None (written submission)For Respondent: Shri. Satbir Singh, Sr. DR
Section 200Section 200ASection 230Section 234Section 234E

TDS returns imposed late fee under section 234E amounting to Rs.163,309/- and rupees 15,200/- respectively- 3. In the written

KASHMIR DISTILLERIES PRIVATE LIMITED,JAMMU vs. CPC TDS, GHAZIBAD

In the result, both the appeals of the assessee are allowed

ITA 160/ASR/2019[2014-15]Status: DisposedITAT Amritsar03 Jun 2022AY 2014-15

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

For Appellant: None (written submission)For Respondent: Shri. Satbir Singh, Sr. DR
Section 200Section 200ASection 230Section 234Section 234E

TDS returns imposed late fee under section 234E amounting to " 163,309/- and rupees 15,200/- respectively- 3. In the written

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

TDS payment with bank, well within stipulated 'due date', however, there was one day delay in debiting amount from assessee's bank account which was apparently due to mistake of banker, no interest could have been levied under section 201(1A) on assessee; interest levied by revenue authorities was to be waived off” 3.5 The ld. AR further relied

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

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

ITA 123/ASR/2022[2015-16]Status: DisposedITAT Amritsar27 Dec 2022AY 2015-16

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

Section 153ASection 154Section 205Section 250

15,850/-. The party has deducted TDS on the rent paid balance amount but not deposited in the government treasury. During search proceeding, the department has acquired information that the TDS amount was not credited on behalf of the assessee and the assessment was completed u/s 153A/143(3) of the Act by denying the claim of TDS of the assessee

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)

TDS was made by the Ld. AO in accordance with the reporting as per Tax Audit Report which was not added back in Computation of Income at the time of filing of Return of Income. I.T.A. No.407/Asr/2019 5 Assessment Year: 2015-16 3.3. Further, the disallowance amount of Rs. 5,28,924/- was made on account of depreciation claimed

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

ITA 325/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2022AY 2015-16

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

15% of interest and disallowed 3% of the interest paid. Interest @18% is paid for all the years & accepted by the department in the Assessment completed under section 143(3) for Assessment year 10-11, Paper Book Page no. 34-36. Also, during Assessment year 11-12 & 13-14, the same rate of interest was accepted in assessment &completed under

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

In the result the ground no

ITA 324/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

15% of interest and disallowed 3% of the interest paid. Interest @18% is paid for all the years & accepted by the department in the Assessment completed under section 143(3) for Assessment year 10-11, Paper Book Page no. 34-36. Also, during Assessment year 11-12 & 13-14, the same rate of interest was accepted in assessment &completed under

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

The appeals are dismissed

ITA 298/ASR/2014[2009-10]Status: DisposedITAT Amritsar03 Jan 2018AY 2009-10

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 298/(Asr)/2014 Assessment Year: 2009-10 Pan: Aaact6167G Dy. C. I. T., Vs. M/S. The Jammu & Kashmir Circle-1, 2Nd Floor Aayakar Bank Ltd., Corporate Head Bhawan, Railhead Complex, Quarters, M. A. Road, Jammu. Srinagar. (Appellant) (Respondent)

For Appellant: Sh. S. S. Kanwal (D. R.)For Respondent: Written Submissions
Section 14ASection 40Section 40a

15. We have heard the rival contentions and perused the facts of the case. We have perused the order of ITAT Delhi Bench in the case of Chief/Senior Manager, Oriental Bank of Commerce Vs. ITO (TDS & Survey) (supra) and our earlier orders mentioned hereinabove on the identical facts. In our order in ITA No. 206 to 210(Asr)/2010

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that