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366 results for “TDS”+ Addition to Incomeclear

Sorted by relevance

Mumbai5,497Delhi5,207Bangalore2,015Chennai1,866Kolkata1,695Hyderabad741Ahmedabad721Pune532Jaipur430Chandigarh366Raipur355Indore331Surat232Cochin222Karnataka221Patna200Rajkot166Visakhapatnam153Lucknow146Cuttack141Nagpur124Amritsar101Ranchi82Jabalpur68Jodhpur66Agra61Guwahati57Panaji52Dehradun43Telangana35Allahabad24Varanasi23SC16Calcutta15Kerala10Rajasthan6Himachal Pradesh6Orissa4Uttarakhand3Punjab & Haryana2J&K2Bombay1Gauhati1

Key Topics

Section 26367Section 143(3)56Addition to Income50TDS31Deduction30Section 153A29Section 143(2)25Section 13223Disallowance21Section 142(1)

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 158/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh09 Oct 2024AY 2014-15

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

Showing 1–20 of 366 · Page 1 of 19

...
19
Section 40A(3)19
Section 27118

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 157/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh09 Oct 2024AY 2009-10

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 156/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh09 Oct 2024AY 2008-09

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 171/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh09 Oct 2024AY 2012-13

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 169/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh09 Oct 2024AY 2010-11

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 170/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

TDS deducted has been accounted for in the assessee's income. 6. That the appellant craves leave to add, to alter, to amend or vary from the aforesaid grounds of appeal at or before the time of hearing of the said appeal. 4. Appeal on Ground No.1 is general in nature. 5. Appeal on Ground No. 2 has not been

M/S A.K. EXPORTS,,LUDHIANA vs. ITO,, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 988/CHANDI/2010[2005-06]Status: DisposedITAT Chandigarh01 Jul 2025AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

ITO,, LUDHIANA vs. M/S A.K. EXPORTS,, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 375/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh01 Jul 2025AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

ITO -I(1),, LUDHIANA vs. M/S A.K. EXPORTS,, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 965/CHANDI/2010[2005-06]Status: DisposedITAT Chandigarh01 Jul 2025AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

ITO, LUDHIANA vs. M/S A.K. EXPORTS, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 800/CHANDI/2011[2007-08]Status: DisposedITAT Chandigarh01 Jul 2025AY 2007-08

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

ITO, LUDHIANA vs. M/S A.K. EXPORTS, LUDHIANA

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 799/CHANDI/2011[2002-03]Status: DisposedITAT Chandigarh01 Jul 2025AY 2002-03

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

addition on returned income. The Ld. AO made disallowance u/s 40(a)(ia) for Rs.239.76 Lacs for non-deduction of TDS

GURPARTAP SINGH KAIRON,CHANDIGARH, INDIA vs. INCOME TAX OFFICE, WARD-2(1), , CHANDIGARH, INDIA

In the result, the appeal of the assessee is allowed

ITA 561/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh12 Dec 2024AY 2017-18

Bench: The Appeal Is Finally Heard & Disposed Off.”

For Appellant: Shri Ashok Goyal & Ms. Ashisha Mittal, C.A’sFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(1)

addition of Rs, 5,97,172/- will tantamount to double taxation as the M/s Capital Estate has already included the rental income in the Income Tax return filed and therefore the same has already been offered for taxation. Further, M/s Capital Estate has not claimed the TDS

SH. RAKESH KUMAR SINGLA,LUDHIANA vs. ITO, WARD-6(1), LUDHIANA

In the result, the appeal is allowed

ITA 46/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh05 Feb 2024AY 2020-21

Bench: SHRI A.D.JAIN (Vice President)

For Appellant: Shri Ashwani Kumar, CA and Ms. Muskan Garg, CAFor Respondent: Shri Dharam Vir, JCIT-Sr.DR
Section 143(1)Section 154Section 199Section 250(6)

TDS against income which has already been taxed in the earlier years.” 3. The assessee is an individual engaged in the business of civil construction work like roads and related works. He filed return of income for assessment year 2020-21 under e- filing on 29.12.2020, declaring a total income of Rs.33,68,860/-. He paid a total

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

ITA 140/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh18 Nov 2024AY 2014-15

Bench: Ao)

For Appellant: Sh.Tejmohan Singh, Adv. and Sh. Vineet Khurana, C. AFor Respondent: Sh.Vivek Vardhan, JCIT, Sr. D. R
Section 142(1)Section 143(2)Section 253

income of the Assessee corporation as (-) Rs. 63,18,868/- in which amount of Rs. 20,48,372/- is added (supra), TDS interest of Rs. 1,658/- (supra) and amount of Rs. 32,20,737/- (supra). The impugned assessment order of the ld. A.O. is dated 18.11.2016, wherein aggregate addition

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

ITA 141/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh18 Nov 2024AY 2015-16

Bench: Ao)

For Appellant: Sh.Tejmohan Singh, Adv. and Sh. Vineet Khurana, C. AFor Respondent: Sh.Vivek Vardhan, JCIT, Sr. D. R
Section 142(1)Section 143(2)Section 253

income of the Assessee corporation as (-) Rs. 63,18,868/- in which amount of Rs. 20,48,372/- is added (supra), TDS interest of Rs. 1,658/- (supra) and amount of Rs. 32,20,737/- (supra). The impugned assessment order of the ld. A.O. is dated 18.11.2016, wherein aggregate addition

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

ITA 142/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh18 Nov 2024AY 2016-17

Bench: Ao)

For Appellant: Sh.Tejmohan Singh, Adv. and Sh. Vineet Khurana, C. AFor Respondent: Sh.Vivek Vardhan, JCIT, Sr. D. R
Section 142(1)Section 143(2)Section 253

income of the Assessee corporation as (-) Rs. 63,18,868/- in which amount of Rs. 20,48,372/- is added (supra), TDS interest of Rs. 1,658/- (supra) and amount of Rs. 32,20,737/- (supra). The impugned assessment order of the ld. A.O. is dated 18.11.2016, wherein aggregate addition

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

ITA 139/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh18 Nov 2024AY 2012-13

Bench: Ao)

For Appellant: Sh.Tejmohan Singh, Adv. and Sh. Vineet Khurana, C. AFor Respondent: Sh.Vivek Vardhan, JCIT, Sr. D. R
Section 142(1)Section 143(2)Section 253

income of the Assessee corporation as (-) Rs. 63,18,868/- in which amount of Rs. 20,48,372/- is added (supra), TDS interest of Rs. 1,658/- (supra) and amount of Rs. 32,20,737/- (supra). The impugned assessment order of the ld. A.O. is dated 18.11.2016, wherein aggregate addition

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

ITA 268/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Satish Kumar Goel, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 133A(1)Section 144ASection 194CSection 194HSection 194JSection 201Section 201(1)

Income Tax (JCIT) (OSD) TDS Circle Panchkula issued notice u/s 201(1)/201(a) of the Act, to the assessee directing to explain as to why TDS has not been deducted/short deducted on various payments made during the previous year. In response thereof, the assessee filed written reply and also made an application u/s 144A of the Act for issuing

M/S V.K. SOOD ENGINEERS & CONTRACTORS,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA

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

ITA 895/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh19 Feb 2025AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, Addl. CIT, Sr. DR
Section 148Section 250

addition of Rs. 6,45,453 on account of incorrect TDS credit. The AO noted at the assessment stage that the appellant had received 8.1 mobilization advance of Rs. 2,85,59,883, on which TDS was deducted. However, the mobilisation advances received from different parties were not adjusted and remained outstanding at the end of the year. In view

CHARANJEET KAUR,YAMUNA NAGAR vs. DCIT, CIRCLE, YAMUNA NAGAR

In the result, the addition so made and adjustment so done by the CPC is hereby directed to be deleted

ITA 681/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh15 Jan 2024AY 2017-18

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 143Section 143(1)Section 143(1)(a)

TDS on salary of Rs. 39,60,972/-.With these details/information, the CPC processed the return of income of the appellant and found that the appellant failed to disclose the interest income of Rs. 43,77,584/-. Since, the provision of 143(1)(a)(vi) clearly mandates the AO to make the adjustment in total income on a/c of addition