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4 results for “disallowance”+ Section 245Dclear

Sorted by relevance

Mumbai105Kolkata21Chennai20Allahabad16Delhi10Visakhapatnam7Pune6Hyderabad4Bangalore3Jaipur3Lucknow2SC2Indore2Chandigarh1Cochin1

Key Topics

Section 133A8Section 1328Section 153A8Addition to Income4Survey u/s 133A4Section 143(3)2Section 132(4)2

S A BUILDERS & DEVELOPERS ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(2) , HYDERABAD

In the result, Ground Nos

ITA 259/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18
For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 133ASection 153A

disallowance is called for u/s 40(a)(ia) of the Act. Even\notherwise, when the assessee has not paid the TDS amount in the\ngovt. account, then the recipient of the amount cannot avail the\nTDS credit being not reflected in 26AS. Accordingly, we do not\nfind any error or illegality in the impugned order of the learned\nCIT

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1) , HYDERABAD vs. S A BUILDERS AND DEVELOPERS , HYDERABAD

The appeals of the Revenue are dismissed

ITA 295/HYD/2022[2016-17]Status: DisposedITAT Hyderabad15 May 2025AY 2016-17
For Appellant: \nShri K.C. Devdas, CA
Section 132Section 133ASection 153A

disallowance is called for u/s 40(a)(ia) of the Act. Even\notherwise, when the assessee has not paid the TDS amount in the\ngovt. account, then the recipient of the amount cannot avail the\nTDS credit being not reflected in 26AS. Accordingly, we do not\nfind any error or illegality in the impugned order of the learned\nCIT

S A BUILDERS & DEVELOPERS,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(1) , HYDERABAD

In the result, Ground Nos

ITA 258/HYD/2022[2016-17]Status: DisposedITAT Hyderabad15 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 132(4)Section 133ASection 143(3)Section 153A

disallowance is called for u/s 40(a)(ia) of the Act. Even Page 34 of 56 ITA Nos 258 and 259 and 295 and 296 of 2022 otherwise, when the assessee has not paid the TDS amount in the govt. account, then the recipient of the amount cannot avail the TDS credit being not reflected in 26AS. Accordingly

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1), HYDERABAD vs. S A BUILDERS AND DEVELOPERS, HYDERABAD

In the result, Ground Nos

ITA 296/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 132(4)Section 133ASection 143(3)Section 153A

disallowance is called for u/s 40(a)(ia) of the Act. Even Page 34 of 56 ITA Nos 258 and 259 and 295 and 296 of 2022 otherwise, when the assessee has not paid the TDS amount in the govt. account, then the recipient of the amount cannot avail the TDS credit being not reflected in 26AS. Accordingly