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52 results for “TDS”+ Section 34clear

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Key Topics

Section 801A63Addition to Income34Section 26324Disallowance24Deduction18Section 11(2)16Section 15412Section 153A11Section 143(1)(a)10Section 143(3)

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. ACIT-(TDS), BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 323/CTK/2019[2009-10]Status: DisposedITAT Cuttack20 Feb 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 Grid Corporation Of Orissa Grid Corporation Of Orissa Vs. Acit (Tds), Acit (Tds), Ltd., Ltd., Gridco Gridco House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 12.7.2019 In Appeal No. In Appeal No.0035/17-18 For The Assessment Year The Assessment Year 2009-2010. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 154Section 244ASection 244A(2)

Showing 1–20 of 52 · Page 1 of 3

9
Section 14A9
TDS8

section 244A(2) has not been adjudicated by the Pr. CIT/Appropriate authority, then the issue can be restored to the file of the Assessing Officer for re-adjudication. Ld CIT DR has filed written submission, as follows: “i.) This is an assessee's appeal against the rectification order dated 15.05.2017 u/s. 154 of the Act carried out by the ACIT

M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK

In the result, appeal of the assessee stands partly allowed

ITA 365/CTK/2019[2014-15]Status: HeardITAT Cuttack16 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (
Section 263

section Under which TDS deducted 1. Contract works 2,89,34,855.45 or 5,78,700/- Partly disclosed 2,89,34

ARSS INFRASTRUCTURE PROJECTS LTD.,BHUBANESWAR vs. DCIT, CORPORATION CIRCLE- 1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 109/CTK/2020[2012-13]Status: DisposedITAT Cuttack21 Jan 2021AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

For Appellant: Shri P.S.Panda/Kamal Agarwal, ARFor Respondent: Shri M.K.Gautam, CIT DR
Section 40Section 43B

34,000/- towards interest expenses, out of which, following interest claimed as expenses were not deposited before due date of filing the return of income: Sl.No. Name of the bank Interest (Rs.) 1. IDBI Bank (OD) 7,29,844 2. IDBI Bank(Escrow) 1,64,376 3. SBI, Jajpur 6,46,001 4. Export Import Bank

CHANDI FILLING STATION,CUTTACK vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands partly allowed

ITA 10/CTK/2022[2017-18]Status: DisposedITAT Cuttack13 Dec 2022AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year: 2017-18 Chandi Chandi Filling Filling Station, Station, Vs. Pr. Cit-1, Manguli, Cuttack Manguli, Cuttack Bhubaneswar Bhubaneswar Pan/Gir No Pan/Gir No.Aacfc 8350 K (Appellant) ) .. ( Respondent Respondent)

For Appellant: Shri Mohit Sheth, ARFor Respondent: Shri M.K.Gautam, CIT
Section 115BSection 142(1)Section 263Section 40

section 115BBE in respect of unexplained monies, disallowed interest of Rs.2,34,893/- u/s.40(a)(ia) as no TDS was deducted

KENDRAPARA URBAN CO-OPERATIVE BANK LTD.,KENDRAPADA vs. PR.COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee stands allowed

ITA 163/CTK/2020[2015-16]Status: HeardITAT Cuttack30 Jan 2023AY 2015-16

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.163/Ctk/2020 (ननधाारण वषा / Assessment Year :2015-2016) Kendrapara Urban Co-Operative Vs Pr.Cit, Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara-754211 Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 30/01/2023 घोषणा की तारीख/Date Of Pronouncement : 30/01/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Dated 24.03.2020, Passed In Din & Order No.Itba/Com/F/17/2019-20/1026884702(1) For The Assessment Year 2015-2016. 2. The Appeal Of The Assessee Is Barred By 8 Days. The Assessee Through Its Secretary Has Filed An Application Dated 13.07.2020 Stating Therein Sufficient Reasons For Condonation Of Delay, To Which Ld. Cit-Dr Did Not Object. In View Of The Above, Delay Of 8 Days In Filing The Present Appeal Is Condoned & The Appeal Of The Assessee Is Heard Finally. 3. It Was Submitted By The Ld. Ar That The Original Assessment In The Case Of The Assessee Was Completed U/S.143(3) Of The Act On 20.11.2017. It Was The Submission That The Assessment Was A Limited Scrutiny

For Appellant: Shri P.C.Sethi, AdvocateFor Respondent: Shri M.K.Gautam, CIT-DR
Section 143(3)Section 14ASection 263Section 36(1)(viia)Section 40

TDS on interest payments, the gist of the assessee's arguments is that the case was selected under limited scrutiny. The issues raised under limited scrutiny were verified by the A.O. But subsequently the Pr. CIT, Cuttack has passed revision order on the issues which were not the part of limited scrutiny. In this regard, reliance is placed

ACIT, BHUBANESWAR vs. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 225/CTK/2015[2006-07]Status: DisposedITAT Cuttack22 Jun 2022AY 2006-07

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

DCIT, BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 332/CTK/2015[2009-10]Status: DisposedITAT Cuttack22 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 13/CTK/2017[2012-13]Status: DisposedITAT Cuttack22 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 32/CTK/2017[2012-13]Status: DisposedITAT Cuttack22 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

M/S. ODISHA HYDRO POWER CORPORATION LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBAN\ESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 277/CTK/2019[2013-14]Status: DisposedITAT Cuttack22 Jun 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 278/CTK/2019[2014-15]Status: DisposedITAT Cuttack22 Jun 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

M/S. ODISHA HYDRO POWER CORPORATON LTD.,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 339/CTK/2015[2009-10]Status: DisposedITAT Cuttack22 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 255/CTK/2014[2007-08]Status: DisposedITAT Cuttack22 Jun 2022AY 2007-08

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 256/CTK/2014[2008-09]Status: DisposedITAT Cuttack22 Jun 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 283/CTK/2016[2011-12]Status: DisposedITAT Cuttack22 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 282/CTK/2016[2010-11]Status: DisposedITAT Cuttack22 Jun 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 287/CTK/2016[2011-12]Status: DisposedITAT Cuttack22 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

TDS has been paid to the account of the Central Government in lieu of the provisions of Section 40(a)(ia)n of the Act. Under these circumstances, this issue is allowed partly for statistical purposes. 87. The next issue is in regard to interest on demand of interest tax taken in assessment year

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

TDS made by the AO and confirmed by the CIT(A). (iii). Any other relief as deemed fit in circumstances of the case.” 5. Subsequently, additional grounds had also been raised as follows: “1. That on the facts, and in the circumstances of the case and in law, the assessment order dated 24.03.2014 passed by the Joint Commissioner of Income

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

section 194A(3)(iii)(f), the Central Government notifies the Power Finance Corporation Limited, New Delhi for non-deduction of TDS. As the issue is covered by the said notification of CBDT and as it is noticed that the ld CIT(A) has deleted the disallowance by following the Notification (supra), we find no error in the order

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

section 194A(3)(iii)(f), the Central Government notifies the Power Finance Corporation Limited, New Delhi for non-deduction of TDS. As the issue is covered by the said notification of CBDT and as it is noticed that the ld CIT(A) has deleted the disallowance by following the Notification (supra), we find no error in the order