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4 results for “TDS”+ Section 271Hclear

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Key Topics

Section 234E35Section 200A27TDS4Section 200(3)3Section 1543Section 246A3Section 2003

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

271H(3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section

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

271H(3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section

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

271H(3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section

HP AGRO INDUSTRIES CORP. LTD.,PARWANOO vs. ACIT, CPC (TDS), VAISHALI

In the result, the appeal of the assessee is allowed

ITA 1072/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh05 Jul 2021AY 2015-16

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No. 1072/Chd/2018 "नधा"रणवष" / Assessment Year : 2015-16 M/S H.P. Agro Industries The Asstt. Cit, बनाम Corporation Ltd., Centralized Processing Cell-Tds, Plot No. 8, Bangluru Pesticide Unit, Parwanoo (H.P) "थायीलेखासं./Pan No: Ptlh11428E अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Manoj Kumar, Advocate राज"वक"ओरसे/ Revenue By : Smt. Meenakshi Vohra, Addl. Cit(Dr)

For Appellant: Shri Manoj Kumar, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT(DR)
Section 200(1)(c)Section 200A(1)Section 234E

271H(3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section