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3 results for “TDS”+ Section 194A(3)clear

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Key Topics

Section 43B8 Section 1474 Section 1444 Section 69A4 Section 2503 Section 44A3 Section 1483 Section 142(1)3 Addition to Income3 TDS

TRENISTONE D SANGMA,AMPATI vs. INCOME TAX OFFICER,, WARD - GOALPARA

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

ITA 285/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Ashok Sharma, FCAFor Respondent: Shri Sanjay Jha, JCIT

Section 10(26)Section 142(1)Section 144Section 147Section 148Section 149(4)(b)Section 250Section 69A

Section-Rs. 2,07,198/- - 194A) TDS-194C Payment to Rs. 3,12,257/- Contractor (194C) 3. Notice u/s 148 of the Act dated

2

MRINAL DAS,BAKSA vs. ITO, WARD - BARPETA ROAD, BARPETA

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

ITA 255/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 144Section 147Section 148Section 194ASection 250Section 40A(3)Section 44ASection 69A

TDS u/s 194A of the Act of Rs. 345/- was also deposited. Accordingly, the assessment was reopened u/s 147 of the Act. The Ld. AO issued statutory notices to the assessee but no response was received nor any return was filed within 30 days of the service of the notice u/s 148 of the Act. The assessee however, filed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 250Section 40Section 43B

Section 194A of the Act. The assessee failed to file any details and, therefore, ld. AO made the alleged disallowance. When the matter travelled to ld. CIT(A) the assessee filed details stating that only the interest sum of Rs. 48,60,850/- is subject to deduction of tax at source and the assessee company has paid the due TDS