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25 results for “TDS”+ Section 88clear

Sorted by relevance

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Key Topics

Section 153C29Section 234E28Section 25018Addition to Income18Disallowance15Section 26314Depreciation14Section 200A12Section 143(3)11Section 40A(3)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI vs. THE ASSAM COOERATIVE APEX BANK LIMITED, GUWAHATI

The appeal of the Revenue is dismissed

ITA 160/GTY/2025[2020-21]Status: DisposedITAT Guwahati28 Oct 2025AY 2020-21

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before 31/05/2025. However, The Appeal Was Filed Before The Hon'Ble Itat, Guwahati, On 18/06/2025, Resulting A Delay Of 18 Days Due To The Following Reasons. Exceptional Workload Due To Time-Barring Assessments & Initial Budget Collection Monitoring (March 2025): The Period Immediately Preceding The Appeal

Section 250Section 40

section 139(1). Since the assessee did not deposit the TDS within the due date u/s 139(1), the disallowance is restricted to Rs 2,52,30,000 @ 30% of Rs 8,41,00,000 u/s 40(a)(ia) of the Act. The assessee gets relief of the balance amount of Rs 5,88

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Showing 1–20 of 25 · Page 1 of 2

10
Section 689
TDS6
ITA 177/GTY/2020[2014-15 (FY 2013-14; Q-2-26Q)]Status: Disposed
ITAT Guwahati
16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

TDS return u/s 234E of the Act, while processing the statements furnished by the assessee u/s 200A of the Act. At the outset itself, it was pointed out by the Ld. Counsel for the assessee that this issue is no longer res integra since the Hon'ble Karnataka High Court in Fatehraj Singhvi v. Union of India

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 174/GTY/2020[2015-16 (FY 2014-15; Q-4-24Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

TDS return u/s 234E of the Act, while processing the statements furnished by the assessee u/s 200A of the Act. At the outset itself, it was pointed out by the Ld. Counsel for the assessee that this issue is no longer res integra since the Hon'ble Karnataka High Court in Fatehraj Singhvi v. Union of India

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 173/GTY/2020[2014-15(FY 2013-14;Q-1-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

TDS return u/s 234E of the Act, while processing the statements furnished by the assessee u/s 200A of the Act. At the outset itself, it was pointed out by the Ld. Counsel for the assessee that this issue is no longer res integra since the Hon'ble Karnataka High Court in Fatehraj Singhvi v. Union of India

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 172/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Nov 2022AY 2014-15

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

TDS return u/s 234E of the Act, while processing the statements furnished by the assessee u/s 200A of the Act. At the outset itself, it was pointed out by the Ld. Counsel for the assessee that this issue is no longer res integra since the Hon'ble Karnataka High Court in Fatehraj Singhvi v. Union of India

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

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

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

88,000/- (Rupees Ten lakh eighty eight thousand only) as Income is exempted under Section 10 (26) of the Income Tax Act, 1961. During the course of the assessment proceedings, I admit that there were no compliances from me, Sir, this is due that I am unaware of the procedure about filing income tax return or how to upload

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

88,35,026/- has been transferred by M/s ABCI -Infrastructures Pvt. Ltd. on various dates to Account No. 00088260000116 maintained by M/s Silverpoint Infratech Ltd. with HDFC Bank. The funds were immediately transferred by M/s Silverpoint Infratech Ltd. to three different accounts maintained by (i) M/s Argo Trade and Commerce, (ii) Wilson Projects and (iii) Elegant Constructions. The above mentioned

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

88,35,026/- has been transferred by M/s ABCI -Infrastructures Pvt. Ltd. on various dates to Account No. 00088260000116 maintained by M/s Silverpoint Infratech Ltd. with HDFC Bank. The funds were immediately transferred by M/s Silverpoint Infratech Ltd. to three different accounts maintained by (i) M/s Argo Trade and Commerce, (ii) Wilson Projects and (iii) Elegant Constructions. The above mentioned

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

section as presumed by AO has come into operation from 01-04-2017 whereas transaction relates to earlier year so it does not come within the definition of incriminating material and has no effect on determination of our taxable income. 8. That Sir, it can be looked also from another angle i.e. after initiating the proceeding what has happed

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

section as presumed by AO has come into operation from 01-04-2017 whereas transaction relates to earlier year so it does not come within the definition of incriminating material and has no effect on determination of our taxable income. 8. That Sir, it can be looked also from another angle i.e. after initiating the proceeding what has happed

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

section as presumed by AO has come into operation from 01-04-2017 whereas transaction relates to earlier year so it does not come within the definition of incriminating material and has no effect on determination of our taxable income. 8. That Sir, it can be looked also from another angle i.e. after initiating the proceeding what has happed

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 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

section as presumed by AO has come into operation from 01-04-2017 whereas transaction relates to earlier year so it does not come within the definition of incriminating material and has no effect on determination of our taxable income. 8. That Sir, it can be looked also from another angle i.e. after initiating the proceeding what has happed

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

section as presumed by AO has come into operation from 01-04-2017 whereas transaction relates to earlier year so it does not come within the definition of incriminating material and has no effect on determination of our taxable income. 8. That Sir, it can be looked also from another angle i.e. after initiating the proceeding what has happed

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

section as presumed by AO has come into operation from 01-04-2017 whereas transaction relates to earlier year so it does not come within the definition of incriminating material and has no effect on determination of our taxable income. 8. That Sir, it can be looked also from another angle i.e. after initiating the proceeding what has happed