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3 results for “TDS”+ Demonetizationclear

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Key Topics

Section 142(1)5Section 2633Section 143(3)3Cash Deposit3Section 143(2)2

HUSAIN KOHAWALA,KUKSHI DISTT. DHAR vs. COMMISSIONER OF APPEAL, NFAC

The appeal of the assessee is allowed

ITA 222/IND/2024[2017-18]Status: DisposedITAT Indore11 Oct 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihusain Kohawala, Cit (A), Saifiya Marg Bohra Mohalla, Nfac, Near Macchi Darwaza, Delhi Kukshi, Vs. Dhar (Appellant / Assessee) (Respondent/ Revenue) Pan: Bkrpk6392P Assessee By Shri Parag Jain, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.10.2024 Date Of Pronouncement 11.10.2024 O R D E R Per Vijay Pal Rao, Jm:

Section 143(3)Section 69A

TDS Income 1 Vodafone Idea Limited 1,72,841 35/- 10,468/- 2 M. P Online Limited 6,956.84/- 349/- Total 1,79,798.19/- 10,817/- 5.5 Verification of the return reveals that the appellant has disclosed his commission income in the return of income. Further, analysis of bank account, reveals that cash deposits during demonetization

INCOME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. PURUSHOTTAM GUPTA, BHOPAL

ITA 278/IND/2024[2016-17]Status: DisposedITAT Indore
08 Jul 2025
AY 2016-17

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 133(6)Section 142(1)Section 143(2)Section 250Section 253

TDS was deducted u/s 194H of the IT Act on payment of commission to the assessee from M/s Tarun Trading Company and of M/s Alka Gupta Sales. 3. The business conducted in the name of M/s Tarun Trading Company and of M/s Alka Gupta Sales are all family run business of the assessee, Shri Purushottam Gupta and this story

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

ITA 44/IND/2022[2016-17]Status: DisposedITAT Indore30 Oct 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

Section 12ASection 138Section 143(3)Section 263

demonetization. The assessee has contended that similar deposits were made in the earlier years also before the undersigned. However, no such details of earlier years were furnished by the assessee nor were called by the AO. Most notably, it is seen that during the course of assessment proceeding, the AO had called for all the bank statements of the assessee