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23 results for “TDS”+ Section 35clear

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Key Topics

Addition to Income19TDS13Section 143(3)12Deduction11Section 4010Section 143(1)9Section 2(22)(e)8Section 2507Disallowance7Section 80P(2)(a)

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

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Accordingly, we confirm the order of CIT(A) allowing the claim of assessee and this issue of revenue’s appeal is dismissed

Showing 1–20 of 23 · Page 1 of 2

6
Section 80I5
Natural Justice5

SHRI RANJEET SINGH,BATHINDA vs. INCOME TAX OFFICER WARD-1 (1), BATHINDA

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

ITA 91/ASR/2023[2016-17]Status: DisposedITAT Amritsar30 Aug 2023AY 2016-17

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

For Appellant: Sh. Sudhir Sehgal Adv. &For Respondent: Sh. Digvijai Chaudhary, Sr. DR
Section 96

TDS 35,695/- Total amount received 31.07.491/- 1.1 The assessee filed his ITR for the AY 2016-17 on 21-12-2016 showing total income at Rs. 29,77,350/- including long term capital gains of Rs. 26,62,987/-. Thereafter, the assessee revised the ITR on 27.05.2017 showing total income at Rs.3,39,360/- under the head income from

SHRI SURINDER KUMAR ,RAMPURA PHUL vs. INCOME TAX OFICER,WARD 1 (3), BATHINDA

In the result, all these appeals of the assesses are allowed for statistical purposes in the terms indicated as above

ITA 484/ASR/2018[2014-15]Status: DisposedITAT Amritsar02 Mar 2022AY 2014-15

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Satbir Singh, Sr. DR

TDS was deducted at source individually by PUNGRAIN and not from AOP M/s Agarwal associates as Surinder Kumar & Ors v. ITO strongly abjured by CIT appeal on page number three and four of the impugned order. He also argued that the rental income was again assessed in the hands of M/s Agra associates and the matter is pending in appeal

SHRI SURINDER KUMAR ,RAMPURA PHUL vs. INCOME TAX OFFICER, WARD 1 (3), BATHINDA

In the result, all these appeals of the assesses are allowed for statistical purposes in the terms indicated as above

ITA 571/ASR/2018[2015-16]Status: DisposedITAT Amritsar02 Mar 2022AY 2015-16

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Satbir Singh, Sr. DR

TDS was deducted at source individually by PUNGRAIN and not from AOP M/s Agarwal associates as Surinder Kumar & Ors v. ITO strongly abjured by CIT appeal on page number three and four of the impugned order. He also argued that the rental income was again assessed in the hands of M/s Agra associates and the matter is pending in appeal

SHRIMATI SUDESH RANI ,RAMPURA PHUL vs. INCOME TAX OFFICER,WARD 1 (3), BATHINDA

In the result, all these appeals of the assesses are allowed for statistical purposes in the terms indicated as above

ITA 482/ASR/2018[2015-16]Status: DisposedITAT Amritsar02 Mar 2022AY 2015-16

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Satbir Singh, Sr. DR

TDS was deducted at source individually by PUNGRAIN and not from AOP M/s Agarwal associates as Surinder Kumar & Ors v. ITO strongly abjured by CIT appeal on page number three and four of the impugned order. He also argued that the rental income was again assessed in the hands of M/s Agra associates and the matter is pending in appeal

SHRI SAHIL BANSAL ,RAMPURA PHUL vs. INCOME TAX OFFICER,WARD 1 (3), BATHINDA

In the result, all these appeals of the assesses are allowed for statistical purposes in the terms indicated as above

ITA 483/ASR/2018[2015-16]Status: DisposedITAT Amritsar02 Mar 2022AY 2015-16

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Satbir Singh, Sr. DR

TDS was deducted at source individually by PUNGRAIN and not from AOP M/s Agarwal associates as Surinder Kumar & Ors v. ITO strongly abjured by CIT appeal on page number three and four of the impugned order. He also argued that the rental income was again assessed in the hands of M/s Agra associates and the matter is pending in appeal

SH. SADA RAM CHAWLA,TARN TARAN vs. INCOME TAX OFFICER, WARD-2(2), TARNTARAN

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

ITA 479/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Dec 2021AY 2012-13

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nipun Khanna, CAFor Respondent: Shri Rohit Mehra, D.R
Section 143(3)Section 194HSection 40a

section 194H and since no tax was deducted by disallowing the same u/s. 40a(ia) whereas the Appellant is not having any payer and payee relationship with the retailers as retailers are not providing any services to the company and not to the appellant. The Appellant is only transferring/redistributing money received from Reliance as per their directions 3. That

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

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 of Rs. 6.66 lakhs on the ground that I.T.A. No.123/Asr/2022 5 Assessment Year: 2015-16 such amount was not deposited by the employer. This Court in such background after referring to Section 205 of the Act held and observed.” 3.2 The ld. counsel for the assessee further relied on the order of the Karnataka High Court in the case

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)

TDS certificate/s from the bank. This is tantamount to putting the cart before the horse. Tax is deducted at source because interest (income) stands accrued, and not vice versa. Even if, therefore, hypothetically speaking, the bank has omitted to deduct tax at source - on which there is nothing on record to suggest so, it still would not by itself lead

F I L INDUSTRIES PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

The appeal of the assessee is disposed off in the terms indicated as above

ITA 72/ASR/2023[2014-15]Status: DisposedITAT Amritsar25 Jul 2023AY 2014-15

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Smt. Ratinder Kaur, Sr. DR
Section 40Section 80I

35,43,942/- u/s 80IB(11A) of the Income Tax Act on old CA unit. 4 FIL Industries P. Ltd. v. Asstt.CIT 4.1 The ld. counsel for the appellant has submitted that the similar issue regarding the claim of deduction u/s 80IB of the Income Tax Act, on the identical facts in the assessee’s own case has been

PEPSU ROAD TRANSPORT CORPORATION,KAPURTHALA vs. INCOME TAX OFFICER (TDS), JALANDHAR, JALANDHAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 375/ASR/2024[2013-14]Status: DisposedITAT Amritsar16 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Parikshit Aggarwal, C.A
Section 206CSection 206C(7)Section 249(2)Section 250

section, the assessee has been held to be assessee in default u/s 206C of the Act for non-collection of TCS, resulting in total TCS default of Rs.8.58 lakhs (including interest u/s 206C(7) of the Act as applicable). 3 I.T.A. No. 375/Asr/2024 Assessment Year: 2013-14 5. The order passed by the ITO (TDS) dated 10.02.2021 has been carried

SHRI BALDEV SINGH ,ABOHAR vs. INCOME TAX OFFICER WARD- 3 (2), FEROZEPUR

In the result, the appeal bearing ITA No

ITA 48/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

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

Section 143(1)Section 250o

35 days is condoned. 3. The assessee has taken the following grounds which are reproduced as below: “1. That the Ld. CIT(A), NFAC erred on facts and law in confirming the addition of Rs.8,86,320/- made by the DCIT,CPC, Bengaluru while processing the return u/s 143(1) vide order dated 11.12.2018 and computing the income

THE GURDASPUR CENTRAL COOP BANK LTD,GURDASPUR vs. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE- VI,, PATHANKOT

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 681/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 681/Asr/2017 (And Stay Application No. 01/Asr/2018) Assessment Year: 2014-15

For Appellant: Sh. Vinamar Gupta & Vibhore Gupta (CAs.)For Respondent: Smt. Prabhjot Kaur CIT (D.R.)
Section 143(3)Section 194ASection 40Section 44A

section 194A providing saving to the provision under specific circumstances and, submitting, on that basis, that no disallowance u/s. 40(a)(ia) is called for: Particulars Amount (Rs.) Total Interest paid 394488470 Interest not disallowed -8172420 Total Interest disallowed 386,316,050 Saving Account Interest 128,724,577 RD Interest 1,705,554 FDR Interest below

MESERS VETERAN ENGINEERS INDUSTRIAL ESTATE ZAKURA,SRINAGAR vs. INCOME TAX OFICER WARD 3 (3), SRINAGAR

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

ITA 342/ASR/2018[2012-13]Status: DisposedITAT Amritsar13 Oct 2022AY 2012-13

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

For Appellant: Sh. Bashir Ahmad Lone, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 44A

section 44AD of the Act. The ld. AR argued that the ld. AO has enhanced turnover of the assessee by Rs.7,77,499/- and made addition of Rs.62,200/- by applying net profit rate of 8% of the said enhanced turnover computing the contract receipt of Rs.19,35,550/- as per Form 26AS without bringing any corroborative material on record

MALWA CO-OP L & C SOCIETY LTD,MUKTSAR vs. INCOME TAX OFFICER WARD-II(2), MUKTSAR

In the result, the appeal of the assessee ITA No

ITA 39/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

For Appellant: Sh. Tarun Bansal, Adv. &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 145Section 250(6)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(vi)

35 of APB with details calculation of turnover of assessee. The calculation of gross receipt is extracted as follows: 4 Malwa Coop. L & C Society Ltd. v. ITO “Total contract receipts during the year 8589152.00 Less:- Deduction out of Gross Contract Receipts during the relevant A.Y. 2010-11 TDS 182181.00 VAT 343564.00 Security 425156.00 L. Cess 85886.00 Other Deduction

MESERS G.G CONTINEENTAL TRADES PVT.LTD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-I, BATHINDA

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

ITA 189/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

TDS I.T.A. Nos.189/Asr/2018&513/Asr/2019 19 Assessment Years: 2014-15& 2016-17 was deducted, and the Certificate was also duly annexed with APB. The entire amount was transacted by both the companies for business exigencies. 12. The ld. DR vehemently argued and fully relied on the order of the ld. CIT(A) and also placed that the issue was not covered

MEASAGE G. G OILS & FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

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

ITA 513/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

TDS I.T.A. Nos.189/Asr/2018&513/Asr/2019 19 Assessment Years: 2014-15& 2016-17 was deducted, and the Certificate was also duly annexed with APB. The entire amount was transacted by both the companies for business exigencies. 12. The ld. DR vehemently argued and fully relied on the order of the ld. CIT(A) and also placed that the issue was not covered

M/S G G OILS & FATS PVT.LTD ,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the assessee’s appeal is dismissed

ITA 508/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Jul 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 508/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. P. N. Arora &For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(18)Section 2(22)(e)Section 56

TDS) v. Schutz Dishman Bio-tech (P.) Ltd. (TA No. 958 of 2018, dated 21/12/2015, at PB pgs. 10-12). The said decisions, which have been carefully perused, are without reference to the deliberations; the findings and the observations by the Apex Court per its larger bench decisions, since followed per its’ division bench decisions. There is in fact

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

Section 139 (5) of the Act was filed before the Assessing Officer. We answer both the question Nos. 1 and 2 in negative and in favour of assessee”. Ground No. 3 9. Ground No. 3, not pressed. Ground Nos. 4 & 5 I.T.A. No.193/Asr/2022 32 Assessment Year: 2018-19 10. The ld. AR argued that the assessee paidcommission during financial year