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160 results for “TDS”+ Section 234clear

Sorted by relevance

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Key Topics

Addition to Income72Section 14A67Section 143(3)66Section 200A53Disallowance51Section 4048Section 153A46Section 234E45TDS35Section 153C

SHRI H B SUDARSHAN ,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1494/BANG/2018[2009-10]Status: DisposedITAT Bangalore20 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE , BANGALORE vs. SHRI H B SUDARSHAN , CHIKKAMANGALUR

Showing 1–20 of 160 · Page 1 of 8

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26
Section 23422
Deduction17

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 313/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI.H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 309/BANG/2018[2008-09]Status: DisposedITAT Bangalore20 Apr 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SHRI H B SUDARSHAN,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1495/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SHRI H B SUDARSHAN ,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1496/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE , BANGALORE vs. SHRI.H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 311/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 312/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

SHRI H B SUDARSHAN ,CHIKKAMANGALUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 1497/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE , BANGALORE vs. SHRI. H B SUDARSHAN , CHIKKAMANGALUR

In the result, all the assessee’s appeals are dismissed and revenue’s appeals are partly allowed for statistical purposes

ITA 310/BANG/2018[2009-10]Status: DisposedITAT Bangalore20 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru
Section 132Section 153A

234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts in the circumstances of the Appellants case. 7. The appellant craves leave to add, alter, substitute and delete any or all of the grounds

BANGALORE TRUF CLUB LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU

In the result appeal filed by assessee for assessment year 2012-

ITA 1848/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Dec 2020AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Padamchand Khincha, C.A
Section 143(3)Section 194BSection 201fSection 234BSection 234CSection 40

234 wherein it has held that the payment of stake money is neither covered under section 194BB nor under section 194B of the Act. 3.2. The learned AO has erred in not appreciating that a review petition filed by the department does not empower the assessing officer to disregard a binding jurisdictional high court decision. 3.3. On facts

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)
Section 250

234(E) for delay in filing the TDS return. 20. The brief facts of the case are that the assessee is required to file statement of tax deducted at source u/s 200 of the Act in Form No. 24Q/26Q. The assessee deduced tax and filed TDS return in the prescribed form belatedly. Therefore, while processing TDS return, the CPC-TDS

BANGALORE TURF CLUB LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BENGALURU

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

234 wherein it has held that the payment of stake money is neither covered under section 194BB nor under section 194B of the Act. 3.2. The learned AO has erred in not appreciating that a review petition filed by the department does not empower the assessing officer to disregard a binding jurisdictional high court decision. 3.3. On facts

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), BANGALORE vs. M/S. BANGALORE TURF CLUB LIMITED, BANGALORE

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

234 wherein it has held that the payment of stake money is neither covered under section 194BB nor under section 194B of the Act. 3.2. The learned AO has erred in not appreciating that a review petition filed by the department does not empower the assessing officer to disregard a binding jurisdictional high court decision. 3.3. On facts

KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 82/BANG/2022[2013-14 (24Q-QII)]Status: DisposedITAT Bangalore25 Mar 2022

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri Mukesh Tyagi, C.AFor Respondent: Shri Sankar Ganesh D, JCIT(DR)
Section 200ASection 200A(1)Section 234Section 234E

234(E) of the Act for the asst. year 2013-14 & 2014-15. The details of the orders passed by the AO for the above asst. years are as given below:- ITA No.82-90/Bang/2022 Page 3 of 12 Asst. Year Fin. Year TDS Form Quarter Late

M/S VASOO BUILDERS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1742/BANG/2018[2011-12]Status: DisposedITAT Bangalore25 Aug 2020AY 2011-12

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. Pranav Krishna, Shri. S. Ravishankar, AdvocatesFor Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru
Section 143Section 234Section 68

TDS credit amounting to Rs.6,15,985/- as unaccounted income, on the facts and circumstances of the case. 9. without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged

M/S VASOO BUILDERS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1741/BANG/2018[2010-11]Status: DisposedITAT Bangalore25 Aug 2020AY 2010-11

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. Pranav Krishna, Shri. S. Ravishankar, AdvocatesFor Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru
Section 143Section 234Section 68

TDS credit amounting to Rs.6,15,985/- as unaccounted income, on the facts and circumstances of the case. 9. without prejudice to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged

SRI. SINGONAHALLI CHIKKAREVANNA GANGADHARAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(1), BENGALURU

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

ITA 785/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. Narendra Sharma, AdvocateFor Respondent: Ms.Neera Malhotra, CIT-DR
Section 194CSection 194C(3)Section 201Section 28Section 30Section 40

section workable. The insertion of second proviso was explained by Memorandum Explaining The provision in Finance Bill, 2012, reported in 342 ITR (Statutes)234 at 260 & 261, which reads as under:- “E.RATIONALIZATION OF TAX DEDUCTION AT SOURCE (TDS

SRI. H.C. MAHADEVAIAH,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, MYSORE

In the result, the appeal filed by the assessee is partly allowed in the terms indicated above

ITA 1845/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Sept 2018AY 2012-13

Bench: Shri Arun Kumar Garodiaassessment Year : 2012-13

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Nischal .B, Addl. CIT (DR)
Section 131Section 234Section 40

TDS amounting to Rs. 7,670/- without considering the correct position, on the facts and circumstances of the case. 10. The addition made by the learned assessing officer and confirmed by the learned Commissioner of Income-tax [Appeals] are arbitrary, on suspicion and surmises and also without any application of mind and consequently the entire additions and disallowance made

M/S DYNASCAN INSPECTION SYSTEMS COMPANY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result appeal filed by assessee stands allowed

ITA 3118/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Nov 2019AY 2013-14

Bench: Shri B.R.Baskaran & Smt. Beena Pillai, Judical Member

For Appellant: Shri K.S.Dinesh, CAFor Respondent: Smt. P.Renugadevi, JCIT
Section 154Section 200Section 200ASection 220Section 220(2)Section 234Section 234E

section 234 for delayed filing of TDS return, as it is effective from 01/06/2015. Ld.AR placed reliance upon decision of Hon’ble Karnataka

M/S DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX(OSD) CENTRAL CIRCLE-2(2), BANGALORE

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

ITA 127/BANG/2022[2016-17]Status: DisposedITAT Bangalore09 Jun 2022AY 2016-17

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sunil Jain, CAFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT -DR
Section 115JSection 143(3)Section 154Section 234CSection 244ASection 250

234/- as per section 115JB of IT Act. The amount of tax payable on income computed u/s. 115JB were worked out at Rs.127,70,61,709/- (including interest U/s 234C of Rs.51,64,617/-) as against the amount of prepaid taxes of Rs.134,43,75,586/- comprising of TDS