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2,223 results for “TDS”+ Section 7clear

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Key Topics

Section 234E90TDS70Section 200A46Section 4042Addition to Income42Deduction37Disallowance37Section 14A31Section 201(1)27Section 194H

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3065/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

7 :: Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Act which provides for processing of T Act which provides for processing of TDS

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

Showing 1–20 of 2,223 · Page 1 of 112

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22
Section 143(3)17
Section 20113

In the result, all the appeals filed by the assessee are allowed

ITA 3061/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

7 :: Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Act which provides for processing of T Act which provides for processing of TDS

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3063/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

7 :: Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Act which provides for processing of T Act which provides for processing of TDS

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD 1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3064/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

7 :: Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Finance (No.2) Act, 2009 inserted section 200A in the Act which provides for processing of T Act which provides for processing of TDS

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 33/CHNY/2025[2015-16]Status: DisposedITAT Chennai15 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

TDS under Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside. 5. Accordingly, the impugned demand Intimation Letters dated 28.03.2019 are set aside and the Writ Petition stands disposed of. No costs. :-5-: ITA. Nos.:32 & 33/Chny/2025 7

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

TDS under Section 200A. Hence, in such view of the matter, this Court is of the opinion that the impugned Demand Intimation Letters are liable to be set aside. 5. Accordingly, the impugned demand Intimation Letters dated 28.03.2019 are set aside and the Writ Petition stands disposed of. No costs. :-5-: ITA. Nos.:32 & 33/Chny/2025 7

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2019/CHNY/2018[2013-14(Q3)-26Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

7. Gajanan Construction v. DCIT [CPC(TDS)] & Others 5. On the other hand, the ld. DR supported the orders of the authorities below. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The issue arising in this bunch of appeals is against levy of fees under section

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2020/CHNY/2018[2013-14(Q3)-26Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

7. Gajanan Construction v. DCIT [CPC(TDS)] & Others 5. On the other hand, the ld. DR supported the orders of the authorities below. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The issue arising in this bunch of appeals is against levy of fees under section

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2016/CHNY/2018[2013-14(Q3)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

7. Gajanan Construction v. DCIT [CPC(TDS)] & Others 5. On the other hand, the ld. DR supported the orders of the authorities below. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The issue arising in this bunch of appeals is against levy of fees under section

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2015/CHNY/2018[2013-14(Q2)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

7. Gajanan Construction v. DCIT [CPC(TDS)] & Others 5. On the other hand, the ld. DR supported the orders of the authorities below. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The issue arising in this bunch of appeals is against levy of fees under section

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2017/CHNY/2018[2013-14(Q4)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

7. Gajanan Construction v. DCIT [CPC(TDS)] & Others 5. On the other hand, the ld. DR supported the orders of the authorities below. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The issue arising in this bunch of appeals is against levy of fees under section

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2018/CHNY/2018[2013-14(Q2)-26Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

7. Gajanan Construction v. DCIT [CPC(TDS)] & Others 5. On the other hand, the ld. DR supported the orders of the authorities below. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. The issue arising in this bunch of appeals is against levy of fees under section

RAMAMURTHY D.P.,PUDUCHERRY vs. ITO, TDS WARD,, PUDUCHERRY

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

ITA 1741/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Aug 2025AY 2013-14

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.1741 & 1742/Chny/2025 िनधा"रण वष" /Assessment Years: 2013-14 & 2014-15

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Mrs. R. Anitha, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 234E

TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside ” 7

RAMAMURTHY D.P.,PUDUCHERRY vs. ITO, TDS WARD,, PUDUCHERRY

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

ITA 1742/CHNY/2025[2014-15]Status: DisposedITAT Chennai28 Aug 2025AY 2014-15

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.1741 & 1742/Chny/2025 िनधा"रण वष" /Assessment Years: 2013-14 & 2014-15

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Mrs. R. Anitha, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 234E

TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside ” 7

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1051/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 200ASection 200A(1)(c)Section 234E

TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside ” 7

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1053/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 200ASection 200A(1)(c)Section 234E

TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside ” 7

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1052/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 200ASection 200A(1)(c)Section 234E

TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside ” 7

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1050/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 200ASection 200A(1)(c)Section 234E

TDS under Section 200A, no late fee can be imposed under Section 234E. Hence, in such view of the matter, this Court feels that the impugned orders are liable to be set aside ” 7

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT CC 1(1), CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1006/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT
Section 200ASection 234Section 234ESection 292

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT CC1(1), CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1004/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT
Section 200ASection 234Section 234ESection 292

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result