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2 results for “TDS”+ Section 54Fclear

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Key Topics

Section 54F6Section 143(2)2Section 80C2Exemption2Deduction2

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

section 54F. In this regard, the ld. AR relied on the decision of Karnataka High Court in the case of CIT v. K. Ramachandra Rao, ITA No.74/2014. 4. The ld. DR relied on the orders of the lower authorities. Page 4 of 10 5. We have heard the rival submissions and perused the material on record. It is a given

TRESA JOLLY,ERNAKULAM vs. DCIT , INTERNATIONAL TAXATION, KOCHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 230/COCH/2023[2007-08]Status: DisposedITAT Cochin18 Jul 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Sri.Surendranath Rao, CAFor Respondent: Ms.V.Swarnalatha, Senior DR
Section 143(2)Section 80C

TDS amount deducted by the employer. Thereafter, the case was selected for scrutiny by CASS and notice u/s.143(2) of the Income-tax Act, 1961 (“the Act” for short) was issued, for which the assessee furnished copy of acknowledgement for filing revised return and the annexure filed along with the return and declared her residential status as resident and withdrew