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9 results for “TDS”+ Section 272Aclear

Sorted by relevance

Pune325 Delhi221 Mumbai125 Chennai88 Bangalore71 Visakhapatnam56 Karnataka26 Nagpur25 Kolkata23 Ahmedabad20 Lucknow18 Panaji15 Indore12 Cochin12 Surat11 Raipur10 Hyderabad9 Agra8 Varanasi6 Chandigarh6 Jaipur4 Rajkot4 Patna3 Jodhpur2 Cuttack2 Allahabad1 Jabalpur1 Guwahati1 SC1 Amritsar1 Kerala1

Key Topics

Section 200A12 Section 408 Section 234E8 Section 2637 TDS7 Section 272A(2)(k)6 Addition to Income6 Penalty6 Section 201(1)4 Section 133A

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1529/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar

Section 133ASection 200(3)Section 272ASection 272A(2)(k)

TDS)-2, ITA No.1999/Mum/2017 dated 05.10.2018. The provisions of Section 272A(2)(k) are subject to provisions of section 273B

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

4

Section 272A(1)(c)4

Survey u/s 133A4

In the result, all three appeals under consideration are allowed in above terms

ITA 1530/HYD/2016[2011-12]Status: DisposedITAT Hyderabad06 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar

Section 133ASection 200(3)Section 272ASection 272A(2)(k)

TDS)-2, ITA No.1999/Mum/2017 dated 05.10.2018. The provisions of Section 272A(2)(k) are subject to provisions of section 273B

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1528/HYD/2016[2009-10]Status: DisposedITAT Hyderabad06 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar

Section 133ASection 200(3)Section 272ASection 272A(2)(k)

TDS)-2, ITA No.1999/Mum/2017 dated 05.10.2018. The provisions of Section 272A(2)(k) are subject to provisions of section 273B

ANJANI PRS BLENDS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, both the appeals are allowed

ITA 87/HYD/2023[2013-14]Status: DisposedITAT Hyderabad28 Feb 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR

Section 200ASection 200A(1)Section 234E

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

ANJANI PRS BLENDS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, both the appeals are allowed

ITA 88/HYD/2023[2014-15]Status: DisposedITAT Hyderabad28 Feb 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR

Section 200ASection 200A(1)Section 234E

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

A. VIDYA SAGAR,,HYDERABAD vs. ADDL.COMMISSIONER OF INCOME TAX, RANGE-1,, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1278/HYD/2017[2011-12]Status: DisposedITAT Hyderabad07 Jan 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year:2011-12 A. Vidya Sagar, Vs. Addl. Cit, Hyderabad. Range-1, Pan: Agapa 6282 E Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohana Rao Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 17/12/2020 Date Of Pronouncement: 07/01/2021 Order Per A. Mohan Alankamony, Am.:

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Mujumdar, DR

Section 131Section 133ASection 272A(1)(c)

272A(1)(c) of the Act for non-compliance of section 131 of the Act. On appeal, the ld. CIT (A) confirmed the order of the Ld. AO by observing as under:- “5.6. On verification, I find that there are gaps in the submissions of the appellant. Firstly, the appellant submitted that he is out of country, so that

NEERUS ENSEMBLES PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-16(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 162/HYD/2024[2017-18]Status: DisposedITAT Hyderabad12 Jun 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.162 & 163/Hyd/2024 (निर्धारण वर्ा/Assessment Year : 2017-18) Neerus Ensembles Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Circle 16(1), Hyderabad Hyderabad Pan: Aaccn1554D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Murali Mohan Rao, Ca रधजस् व द्वधरध/Revenue By:: Ms. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 05/06/2024 घोर्णध की तधरीख/Pronouncement: 12/06/2024 आदेश/Order Per Madhusudan Sawdia, A.M These Two Appeals Filed By Neerus Ensembles Pvt. Ltd. (“Assessee”) Feeling Aggrieved By The Separate Orders Both Dated 22/12/2023 Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Relating To A.Y.2017-18. Page 1 Of 10

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Ms. Sheetal Sarin, DR

Section 115JSection 139(1)Section 143(2)Section 201(1)Section 36(1)(va)Section 40Section 43B

section 36(1)(va) r.w.s. 43B of the Act, that expenditure is allowable if paid before the due date of filing return of income. 7. The Ld. CIT(A) erred in not fairly appreciating the legal position considering that the Ld. A.O. ought to have considered the fact that all the payments of PF and ESI fund of employees

NEERUS ENSEMBLES PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE-16(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 163/HYD/2024[2017-18]Status: DisposedITAT Hyderabad12 Jun 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.162 & 163/Hyd/2024 (निर्धारण वर्ा/Assessment Year : 2017-18) Neerus Ensembles Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Circle 16(1), Hyderabad Hyderabad Pan: Aaccn1554D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Murali Mohan Rao, Ca रधजस् व द्वधरध/Revenue By:: Ms. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 05/06/2024 घोर्णध की तधरीख/Pronouncement: 12/06/2024 आदेश/Order Per Madhusudan Sawdia, A.M These Two Appeals Filed By Neerus Ensembles Pvt. Ltd. (“Assessee”) Feeling Aggrieved By The Separate Orders Both Dated 22/12/2023 Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Relating To A.Y.2017-18. Page 1 Of 10

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Ms. Sheetal Sarin, DR

Section 115JSection 139(1)Section 143(2)Section 201(1)Section 36(1)(va)Section 40Section 43B

section 36(1)(va) r.w.s. 43B of the Act, that expenditure is allowable if paid before the due date of filing return of income. 7. The Ld. CIT(A) erred in not fairly appreciating the legal position considering that the Ld. A.O. ought to have considered the fact that all the payments of PF and ESI fund of employees

PROGRESSIVE CONSTRUCTIONS LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 625/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad04 Mar 2026AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.625/Hyd/2025 Assessment Year 2021-2022 Progressive Constructions The Dcit, Limited, Hyderabad. Circle-5(1) Vs. Pin – 500 001. Telangana. Hyderabad - 500 004. Pan Aabcp2274M Telangana. (Appellant) (Respondent) Ca Pawan Kumar Chakrapani िनधा"रती "ारा/Assessee By : & Sri Santi Pavan Kumar, Advocate राज" व "ारा/Revenue By : Sri Lv Bhaskara Reddy, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 02.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: And Sri Santi Pavan Kumar, AdvocateFor Respondent: Sri LV Bhaskara Reddy, CIT-DR

Section 143(3)Section 194CSection 263Section 36(1)(vii)

TDS deducted as well as the details of the income credited in 26AS and reasons for difference. The learned Authorised Representative of the Assessee has submitted that in reply to the said query, the assessee has duly submitted the reconciliation of the turnover as per profit and loss account and receipts reflected in 26AS. Thus, the 13 ITA.No.625/Hyd./2025