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93 results for “TDS”+ Section 250(4)clear

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Key Topics

Section 25064Section 234E61Section 200A60Addition to Income60TDS54Section 4053Section 250(6)47Section 143(3)47Deduction34Section 144

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

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

250 of the Income Tax Act, 1961,( henceforth the Act ) both dated 29.01.2024 , which has emanated from the orders of AO, Circle Ferozepur, dated 30.12.2019 passed u/s 143(3) r.w.s. 147 of the Act (for A.Y. 2014- 15) and order dated 28.12.2019 passed u/s 143(3) of the Act ( for AY 2017-18 ). I.T.A. No. 103 & 104/Asr/202 Assessment Years

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

Showing 1–20 of 93 · Page 1 of 5

32
Disallowance31
Section 1020

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

250 of the Income Tax Act, 1961,( henceforth the Act ) both dated 29.01.2024 , which has emanated from the orders of AO, Circle Ferozepur, dated 30.12.2019 passed u/s 143(3) r.w.s. 147 of the Act (for A.Y. 2014- 15) and order dated 28.12.2019 passed u/s 143(3) of the Act ( for AY 2017-18 ). I.T.A. No. 103 & 104/Asr/202 Assessment Years

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS) , SRINAGAR

ITA 107/ASR/2023[2013-14]Status: DisposedITAT Amritsar22 Jun 2023AY 2013-14

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

Section 221Section 250

section 250 passed by the National Faceless Appeal Centre and came to know of the fact as on 17.02.2023, when the appellant/DDO received the phone call from the jurisdictional ITO TDS SRINAGAR regarding the initiation of recovery proceedings of outstanding demand of Rs 17,25,946/- against your TAN. The DDO told the Income Tax Officer that the appeal

GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

ITA 109/ASR/2023[2016-17]Status: DisposedITAT Amritsar22 Jun 2023AY 2016-17

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

Section 221Section 250

section 250 passed by the National Faceless Appeal Centre and came to know of the fact as on 17.02.2023, when the appellant/DDO received the phone call from the jurisdictional ITO TDS SRINAGAR regarding the initiation of recovery proceedings of outstanding demand of Rs 17,25,946/- against your TAN. The DDO told the Income Tax Officer that the appeal

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFICER ( TDS), SRINAGAR

ITA 108/ASR/2023[2015-16]Status: DisposedITAT Amritsar22 Jun 2023AY 2015-16

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

Section 221Section 250

section 250 passed by the National Faceless Appeal Centre and came to know of the fact as on 17.02.2023, when the appellant/DDO received the phone call from the jurisdictional ITO TDS SRINAGAR regarding the initiation of recovery proceedings of outstanding demand of Rs 17,25,946/- against your TAN. The DDO told the Income Tax Officer that the appeal

BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS,JK BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS vs. ITO (TDS), SRINAGAR, ITO (TDS), SRINAGAR

In the result, both the captioned appeals of the assessees are allowed for

ITA 238/ASR/2025[2013-14]Status: DisposedITAT Amritsar26 Sept 2025AY 2013-14

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 250

section 250 of the 4 I.T.A. No. 237 & 238/Asr/2025 Assessment Year: 2012-13 and 2013-14 Income Tax Act common 1961, during the proceedings. Under the circumstances, he was compelled to believe that appellant has nothing to submit against the addition made by the assessing officer and same was confirmed. In our view, the act of the Addl

BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS,JK BOARD OF PROFESSIONAL ENTRANCE EXAMINATIONS vs. ITO (TDS), SRINAGAR, SILK FACTORY ROAD SRINAGAR

In the result, both the captioned appeals of the assessees are allowed for

ITA 237/ASR/2025[2012-13]Status: DisposedITAT Amritsar26 Sept 2025AY 2012-13

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 250

section 250 of the 4 I.T.A. No. 237 & 238/Asr/2025 Assessment Year: 2012-13 and 2013-14 Income Tax Act common 1961, during the proceedings. Under the circumstances, he was compelled to believe that appellant has nothing to submit against the addition made by the assessing officer and same was confirmed. In our view, the act of the Addl

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

ITA 561/ASR/2018[2006-07]Status: DisposedITAT Amritsar13 May 2019AY 2006-07

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

For Appellant: Sh. Tarsem Lal, AdvFor Respondent: Sh. Charan Dass, Sr. D.R
Section 143(3)Section 154Section 250Section 271(1)(c)Section 50C

250 in the first instance. As regards the second ground, the same raised a contentious issue, i.e., which was debatable and, thus, outside the purview of section 154. The same was, even otherwise, covered u/s. 154 (1A) of the Act. Aggrieved, the assessee is in second appeal, raising the following issues: (i) the parent order being dated 15.01.2014, the impugned

M/S EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

ITA 284/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 May 2019AY 2006-07

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

For Appellant: Sh. Tarsem Lal, AdvFor Respondent: Sh. Charan Dass, Sr. D.R
Section 143(3)Section 154Section 250Section 271(1)(c)Section 50C

250 in the first instance. As regards the second ground, the same raised a contentious issue, i.e., which was debatable and, thus, outside the purview of section 154. The same was, even otherwise, covered u/s. 154 (1A) of the Act. Aggrieved, the assessee is in second appeal, raising the following issues: (i) the parent order being dated 15.01.2014, the impugned

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

ITA 26/ASR/2021[2013-14,Q-2]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

TDS, 378 Lajpat Nagar, Jalandhar, Ghaziabad Aayakar Bhavan, Punjab – 144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 29/ASR/2021[2014-15.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

TDS, 378 Lajpat Nagar, Jalandhar, Ghaziabad Aayakar Bhavan, Punjab – 144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 28/ASR/2021[2013-14.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

TDS, 378 Lajpat Nagar, Jalandhar, Ghaziabad Aayakar Bhavan, Punjab – 144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 30/ASR/2021[2014-15,Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

TDS, 378 Lajpat Nagar, Jalandhar, Ghaziabad Aayakar Bhavan, Punjab – 144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved

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

250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2015-16.The impugned order was emanated from the order of the ld. Joint I.T.A. No.123/Asr/2022 2 Assessment Year: 2015-16 Commissioner of Income Tax (OSD) Central Circle-1, Jalandhar,(in brevity the AO) order passed u/s 154 of the Act date of order 26.02.2021. The assessee took

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

250(6) of the Income Tax Act, is bad in law as the same has been disposed off without examining the merits of the case. 3. That the CIT(A) has erred in confirming the addition of Rs. 4807613/- on account of employer and employee contribution paid after the due date as per statute by not appreciating that the same

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

250(6) of the Income Tax Act 1961, (in brevity the Act) for A.Y. 2013-14. The impugned order was originated from the order of the ld. Dy. Commissioner of Income Tax, Circle-VI, Pathankot (in brevity the AO) order passed u/s 143(3) of the Act date of order 29.03.2016. The revenue has taken the following grounds

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

250 of the Income Tax Act,1961 dated 25.04.2024which has arisen from the order of the AO, CPC, Bengaluru dated 17.12.2020 passed u/s 154of the I.T. Act, 1961. 2 I.T.A. No. 369/Asr/2024 Assessment Year: 2017-18 2. The grounds of appeal taken by the assessee in Form No. 36 are as follows: “1. That on facts and circumstances

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

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

ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16

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

Section 200ASection 234ESection 250

250 of the Income-tax Act, 1961 (in brevity the Act) for assessment year 2015-16. The impugned order was emanated from the order of the ld. CPC-TDS, (in brevity the ld. AO) order passed u/s 200A of the Act. 2. The assessee has taken the following grounds: I.T.A. No. 189/Asr/2022 2 Assessment Year: 2015-16 “1. THE LATE

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH ,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALNDHAR

ITA 132/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2020AY 2014-15
For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)
Section 200ASection 234ESection 250(6)

250(6) of the Income Tax Act, 1961 (hereinafter called as the ‘Act’) as per the details given below, whereby the Ld. CIT(A) dismissed the appeals of the Assessee filed against orders/intimations u/s 200A of the Act. ITA N0s. 130 to 135/Asr/ 2019 2 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

ITA 130/ASR/2019[2013-14]Status: DisposedITAT Amritsar22 Sept 2020AY 2013-14
For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)
Section 200ASection 234ESection 250(6)

250(6) of the Income Tax Act, 1961 (hereinafter called as the ‘Act’) as per the details given below, whereby the Ld. CIT(A) dismissed the appeals of the Assessee filed against orders/intimations u/s 200A of the Act. ITA N0s. 130 to 135/Asr/ 2019 2 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS