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2 results for “TDS”+ Section 234B(3)clear

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Key Topics

Section 684Addition to Income2Undisclosed Income2

SHRI SANJIBUR RAHMAN,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

In the result, the appeal of the assessee is partly allowed

ITA 249/GTY/2018[2015-16]Status: DisposedITAT Guwahati30 Mar 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

TDS statement filed under section 226AS by the prayer. Therefore, there is no basis to make this addition, it is deleted. 10. Under other grounds, the assessee has challenged levy of interest under sections 234A, 234B & 234C. It is consequential in nature. 11. In the result, the appeal of the assessee is partly allowed. Order pronounced in the open Court

SHRI PRABHUDAYAL BERIWAL,JYOTINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DIBRUGARH

ITA 93/GTY/2024[2014-15]Status: DisposedITAT Guwahati25 Jun 2025AY 2014-15

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 148Section 234A
Section 234B
Section 234C
Section 250
Section 68
Section 69A

234B for Rs 36,46,968 and u/s 234C Rs 2666. I.T.A. No. 93/GTY/2024 Shri Prabhudayal Beriwal 3. For that the Additional/Joint/Deputy/Assistant Commissioner of Income tax erred in law and fact of the case for not giving credit for TDS of Rs 45,985. Advance tax paid of Rs 22,000/- and self assessment paid