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2 results for “TDS”+ Section 271Bclear

Sorted by relevance

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Key Topics

Section 26310Section 271C6Section 143(3)3Section 263(1)2Section 1472Deduction2TDS2

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 212/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Sept 2017AY 2010-11

Bench: Shri P. K. Bansal & Shri George George K.

Section 115Section 194BSection 201Section 271BSection 271CSection 271C(1)Section 274

TDS) and the reply dated 29.02.2012 filed by the appellant are produced herewith and marked as Annexures A & B respectively. 7. In this connection, the adjudicating officer also failed to consider that Circular No.551 dated 23.01.1990 explaining the scope of new section 271C vide Para 16.5 clearly showed that the object of introducing the new section was to provide

BHARATH RASIKLAL SHAH,COCHIN vs. PCIT KOCHI-1, KOCHI

In the result, the appeal filed by the assessee is allowed

ITA 744/COCH/2024[2017-18]Status: DisposedITAT Cochin10 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Advocate &
Section 143Section 143(3)Section 144Section 147Section 194ASection 263Section 263(1)

Section 263 order would expose him to the threat of vindicative action by the Assessing Officer (NFAC) u/s 144 (Best judgment assessment) as the same is based on the grounds of erroneous assessment and prejudicial to the revenue. The apprehension gains more significance as the PCIT is aware that the Appellant has already submitted that he has deposited original sales