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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

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

Section 13(3)