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20 results for “TDS”+ Section 61clear

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Key Topics

Section 143(3)22Section 4021Section 35A20Addition to Income16TDS14Section 250(6)12Deduction12Section 26310Disallowance10Section 36

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

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

9
Depreciation9
Section 14A(3)7

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

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

TDS belongs to the PFAS, where the gross is considered as per provisions of section 199 of the Act 61

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

61-63 July 17.08.2017 790867 362229 362229 66409 369677 369677 58-60 August 15.09.2017 807127 67773 I.T.A. No.40/Asr/2023 7 Assessment Year: 2018-19 364268 364268 55-57 September 12.10.2017 795320 66784 366688 366688 52-54 October 15.11.2017 800602 67226 366830 366830 49-51 November 14.12.2017 800913 67253 376152 376152 46-48 December 11.01.2018 821266 68962 376224 376224 43-45 January

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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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

In the result, the ground No

ITA 330/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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

JAGTAR SINGH BRAR PROP. JAGTAR SINGH SADHU SINGH,BAGAPURANA vs. INCOME TAX OFFICER, WARD 3, MOGA, MOGA

In the result, the penalty imposed u/s 271(1) (c) amounting to Rs

ITA 70/ASR/2025[2015-16]Status: DisposedITAT Amritsar18 Nov 2025AY 2015-16

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Abhinav Vijh, C.A
Section 133(6)Section 145(3)Section 250Section 271(1)Section 271(1)(c)Section 44A

TDS deducted accordingly), which resulted in an apparent non -disclosure of gross contract receipts to the tune of Rs.1.73 crores, as per the return filed. 4. The assessee explained the difference that the said transport bill amount of Rs.1.73 crores has been actually received on 17th April, 2015, and the same has also been considered in the gross receipts

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 249(2) of the Act, 61. 3. Brief facts emerging from records are that the assessee is a State Government Undertaking engaged in Transport Activities and are receiving ADPA fees, license fees and parking fees from two wheelers and other vehicles. On inspection of records it has been ascertained by the Income Tax Officer, TDS

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

61, apart from other additions of Rs. 15.40 lakhs on account of unexplained credit entries in bank. 8. The matter carried in appeal has been dismissed by the ld. first appellate authority by observing as follows: 6 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 ( relevant portion reproduced ) “5.3.3 I have considered the reasoning given

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

61, apart from other additions of Rs. 15.40 lakhs on account of unexplained credit entries in bank. 8. The matter carried in appeal has been dismissed by the ld. first appellate authority by observing as follows: 6 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 ( relevant portion reproduced ) “5.3.3 I have considered the reasoning given

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A
Section 115BSection 143(3)Section 194Section 250Section 69

61, as reported in income tax portal in form 26AS amounting to Rs.1,81,175/-, which was alleged to be one percentage of the total purchase value of immovable property during the year, which according to the AO has remained undisclosed. 5. In proceedings before the Ld. first appellate authority , detail submissions were filed along with paper book containing documentary

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

ITA 16/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 40A(3)

section 40A(3) of the Income Tax to the extent of Rs. 1,02,52,935/- on account of claim of payment of site charges/labour charges and, therefore, not allowable as deduction. 3. Appellant craves leave to add, amend or alter any ground of appeal.” 4. Briefly the facts are that the assessee is a civil contractor engaged in constructing

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

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: DisposedITAT Amritsar10 Oct 2022AY 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, VAT returns, details of creditors, debtors, etc. As such, the issue of cash deposited during demonetization period and the source was duly explained by the assessee to the Assessing Officer and as such the 'financial results' along with the cash book of the assessee were properly examined and considered by the Assessing Officer, while framing the assessment

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A

61) and for the sake of convenience it is reproduced as under:- “Subject: Objections against Reasons Recorded for issuance of Notice a/s 148 In this regard, respectfully submitted, that my above named client was in receipt of your letter no. ACIT - Moga / Moga / 2018-19 / 173 dated 10(11)/10/2018, where in your goodself had supplied usthe reasons recorded