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94 results for “TDS”+ Section 200(3)clear

Sorted by relevance

Delhi907 Mumbai889 Bangalore797 Pune587 Patna476 Indore447 Chennai435 Hyderabad202 Ahmedabad176 Kolkata176 Jaipur155 Raipur154 Cochin148 Karnataka139 Nagpur121 Chandigarh94 Cuttack73 Visakhapatnam51 Rajkot51 Lucknow40 Surat39 Agra35 Dehradun35 Amritsar33 Jabalpur31 Allahabad28 Jodhpur23 Ranchi21 Panaji17 Guwahati15 SC5 Varanasi5 Telangana2 Calcutta1 Orissa1

Key Topics

Section 26385 Section 234E72 Section 200A50 Addition to Income35 TDS33 Section 143(3)29 Section 13(3)24 Limitation/Time-bar23 Section 153A20 Section 40

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

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

ITA 1663/CHANDI/2017[2016-17]Status: DisposedITAT Chandigarh11 May 2018AY 2016-17

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

For Appellant: Sh. S.S. GuleriaFor Respondent: Sh. Manjit Singh

Section 142Section 200Section 200ASection 200A(1)Section 234E

TDS return as per the provisions of section 200(3) of the Act,meaning thereby that it is mandatory.This is also

Showing 1–20 of 94 · Page 1 of 5

19

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

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

ITA 1463/CHANDI/2017[2016-17]Status: DisposedITAT Chandigarh11 May 2018AY 2016-17

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

For Appellant: Sh. S.S. GuleriaFor Respondent: Sh. Manjit Singh

Section 142Section 200Section 200ASection 200A(1)Section 234E

TDS return as per the provisions of section 200(3) of the Act,meaning thereby that it is mandatory.This is also

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 312/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh28 Aug 2024AY 2020-21

Bench: The Disposal Of The Same.

For Appellant: Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 194ISection 195Section 200(3)Section 200ASection 234E

TDS statements as required U/s 200(3) of the Act, which reads as under: “Section 200- Duty of person deducting

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 184/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR

Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statements within the prescribed time in sub section (3) of section 200 of the Act. So, section 234E is not punitive

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 185/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh28 Feb 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR

Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statements within the prescribed time in sub section (3) of section 200 of the Act. So, section 234E is not punitive

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 183/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR

Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statements within the prescribed time in sub section (3) of section 200 of the Act. So, section 234E is not punitive

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

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

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

TDS particulars was wholly unjustified. [Para 7] As regards second ground for reopening the assessment, the dividend income received during the year was claimed as exempt and the same was accepted in the assessment order passed under section 143(3). The reason for reopening the assessment was that in the absence of particulars it could not be said that

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

200 39,23,86 6 27,88,15 7 Sardana S/o Shri Gian Singh Sardana, # 3085 Sector 21 D, Chandigarh 5. Anjali Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 7,57,407 2,83,000 4,46,329 8,93,562 4,00,00 0 2,97,754 11,27,68 8 4,94,000 3

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS under section 200 (3) of the Act may kindly be accepted. The same was objected to by the Ld. DR on the pretext

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 173/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS under section 200 (3) of the Act may kindly be accepted. The same was objected to by the Ld. DR on the pretext

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 375/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh25 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS under section 200 (3) of the Act may kindly be accepted. The same was objected to by the Ld. DR on the pretext

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS under section 200 (3) of the Act may kindly be accepted. The same was objected to by the Ld. DR on the pretext

STATE BANK OF INDIA, ZONAL OFFICE(15875),PATHANKOT vs. INCOME TAX OFFICER (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 653/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

TDS under section 200 (3) of the Act may kindly be accepted. The same was objected to by the Ld. DR on the pretext