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2 results for “TDS”+ Section 205clear

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Key Topics

Section 26310Section 143(3)6Section 1544Section 2052TDS2

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

TDS. 3.1 During hearing, the assessee relied on the order of the Hon’ble Bombay High Court in the case of Pushkar Prabhat Chandra Jain vs. Union of India & Anr. (2019) 309 CTR (Bom) 218 relevant para is extracted as below: “7. Section 205

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: Disposed
ITAT Amritsar
10 Oct 2022
AY 2017-18

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

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

TDS returns as submitted before the AO is placed at page no 92 of paper book. That it is pertinent to mention here that all 19 Narinder and Company v. ITO the loan raised were from family members and not from the outsiders and the same has been duly reported by the auditor at clause 28 of the audit report