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13 results for “TDS”+ Section 133A(1)clear

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Key Topics

Section 153C27Addition to Income13Section 2509Section 689Section 40A(3)9Section 369Depreciation9Disallowance9Section 201(1)8Section 201

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

8
Section 4(1)4
TDS4

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A) Assessment Suppression of Gross Sales Income Exp. allowed being Year Sales (Addition Supressed disclosed recorded in Amount) impounded papers 2015-16 2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS survey u/s. 133A(2A) of the Act was conducted on 06.02.2019 in the office/business premises of the assessee at Dimapur. It was found that the assessee had failed to deduct tax at source u/s. 194-I on payment of rent of Rs.39,53,040/- to different persons during the financial year. Assessee was show caused why it should

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 15/GTY/2022[2017-18]Status: DisposedITAT Guwahati12 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS survey u/s. 133A(2A) of the Act was conducted on 06.02.2019 in the office/business premises of the assessee at Dimapur. It was found that the assessee had failed to deduct tax at source u/s. 194-I on payment of rent of Rs.39,53,040/- to different persons during the financial year. Assessee was show caused why it should

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 16/GTY/2022[2018-19]Status: DisposedITAT Guwahati12 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS survey u/s. 133A(2A) of the Act was conducted on 06.02.2019 in the office/business premises of the assessee at Dimapur. It was found that the assessee had failed to deduct tax at source u/s. 194-I on payment of rent of Rs.39,53,040/- to different persons during the financial year. Assessee was show caused why it should

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 17/GTY/2022[2019-20]Status: DisposedITAT Guwahati12 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

TDS survey u/s. 133A(2A) of the Act was conducted on 06.02.2019 in the office/business premises of the assessee at Dimapur. It was found that the assessee had failed to deduct tax at source u/s. 194-I on payment of rent of Rs.39,53,040/- to different persons during the financial year. Assessee was show caused why it should