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12 results for “TDS”+ Section 151clear

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Key Topics

Section 14846Section 35A20Section 139(1)16Section 14715Section 250(6)11Addition to Income10Section 1519Section 143(3)7Section 1446Disallowance

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

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

4
House Property4
Cash Deposit4

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 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

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)

151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh

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)

151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh

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 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)

151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh

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)

151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh

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

151 as envisaged under the Income Tax Act, 1961 and also the approval granted is without DIN. 4. (a) 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 making an addition of Rs.2,11,81,016/-, on account

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

151 as envisaged under the Income Tax Act, 1961 and also the approval granted is without DIN. 4. (a) 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 making an addition of Rs.2,11,81,016/-, on account

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)

151 wherein, it was held that interest on delayed payment of income tax was not an allowable expenditure u/s 37(1) of the Act.” 3. Brief fact of the case is that during the year under consideration, assessee had filed its return of income on 29.09.2015 declaring ‘NIL’ income. The case of the Assessee was selected under CASS for complete

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 222/ASR/2023[2013-14]Status: DisposedITAT Amritsar21 Sept 2023AY 2013-14

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

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

151 is mechanical in nature, void-ab-initio being not even iota of record was before him, before sanction indicating that the 100- 25.19=74.81% expenses are in - genuine and bogus for A.Y 2012-13, except the reasons so recorded, which are based on hypothetical theory of A.O of in genuine expenses for A.Y 2015-16 and which have

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 226/ASR/2023[2011-12]Status: DisposedITAT Amritsar21 Sept 2023AY 2011-12

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

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

151 is mechanical in nature, void-ab-initio being not even iota of record was before him, before sanction indicating that the 100- 25.19=74.81% expenses are in - genuine and bogus for A.Y 2012-13, except the reasons so recorded, which are based on hypothetical theory of A.O of in genuine expenses for A.Y 2015-16 and which have

SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 221/ASR/2023[2012-13]Status: DisposedITAT Amritsar21 Sept 2023AY 2012-13

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

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

151 is mechanical in nature, void-ab-initio being not even iota of record was before him, before sanction indicating that the 100- 25.19=74.81% expenses are in - genuine and bogus for A.Y 2012-13, except the reasons so recorded, which are based on hypothetical theory of A.O of in genuine expenses for A.Y 2015-16 and which have