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13 results for “TDS”+ Section 164(1)clear

Sorted by relevance

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Key Topics

Section 6811Section 143(3)11Disallowance8Addition to Income8Section 2635Section 143(2)4Condonation of Delay4Section 1473Section 153C3Section 40A(3)

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

164 Food Indu Ltd Dev Lok 13 Marketing P AAACD9682L 12,36,000 Ltd. 14 Surya Shakti AAECS0505K 9,55,500 4,06,97,791 Marketing PL 15 Super Deal AAECS2143K 1,79,58,750 25,00,46,932 Sales P Ltd 16 Quicker Impex AAACQ0433E 1,07,69,250 3,27,11,907 & Credit PL 17 Satyam Credit AADCS6627H

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

3
Section 40a3
Reassessment3
Section 143(3)Section 37Section 40A(3)Section 40a

164 Food Indu Ltd Dev Lok 13 Marketing P AAACD9682L 12,36,000 Ltd. 14 Surya Shakti AAECS0505K 9,55,500 4,06,97,791 Marketing PL 15 Super Deal AAECS2143K 1,79,58,750 25,00,46,932 Sales P Ltd 16 Quicker Impex AAACQ0433E 1,07,69,250 3,27,11,907 & Credit PL 17 Satyam Credit AADCS6627H

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

164 Food Indu Ltd Dev Lok 13 Marketing P AAACD9682L 12,36,000 Ltd. 14 Surya Shakti AAECS0505K 9,55,500 4,06,97,791 Marketing PL 15 Super Deal AAECS2143K 1,79,58,750 25,00,46,932 Sales P Ltd 16 Quicker Impex AAACQ0433E 1,07,69,250 3,27,11,907 & Credit PL 17 Satyam Credit AADCS6627H

DECORE EXXOILS PRIVATE LIMITED,BHOPAL vs. INCOME TAX OFFICER (IT &TP), BHOPAL

ITA 197/IND/2018[2015-16]Status: DisposedITAT Indore20 Oct 2020AY 2015-16
Section 195

164] 20. Accordingly, the appellant was not required to deduct tax at source under section 195 of the Act on the payment made to CAMP Systems International Inc. USA, and hence not an assessee in default under section 201(1) of the Act. 21. In respect of payment to Rockwell Collins, USA, it is engaged in providing avionics and information

DECORE EXXOILS PRIVATE LIMITED,BHOPAL vs. INCOME TAX OFFICER (IT &TP), BHOPAL

ITA 196/IND/2018[2016-17]Status: DisposedITAT Indore20 Oct 2020AY 2016-17
Section 195

164] 20. Accordingly, the appellant was not required to deduct tax at source under section 195 of the Act on the payment made to CAMP Systems International Inc. USA, and hence not an assessee in default under section 201(1) of the Act. 21. In respect of payment to Rockwell Collins, USA, it is engaged in providing avionics and information

BALAJI PHOSPHATES LIMITED,INDORE vs. DCITACIT 1(1) INDORE, INDORE

In the result appeal of the assessee is allowed

ITA 209/IND/2024[2017-18]Status: DisposedITAT Indore29 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

Section 143(1)Section 143(1)(a)Section 154Section 234Section 40

164 to 166 as under: 7 Balaji Phosphates Limited 8 Balaji Phosphates Limited 9 Balaji Phosphates Limited 10 Balaji Phosphates Limited 5.1 We find from the record that so far as the adjustment made by the CPC u/s 143(1) of the Act it was a double addition on account of disallowance made

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

ITA 651/IND/2019[2010-11]Status: DisposedITAT Indore14 Oct 2020AY 2010-11

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 143(3)Section 147Section 153C

164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies which

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

ITA 331/IND/2018[2009-10]Status: DisposedITAT Indore14 Oct 2020AY 2009-10

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 143(3)Section 147Section 153C

164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies which

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

ITA 895/IND/2019[2014-15]Status: DisposedITAT Indore14 Oct 2020AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

Section 143(3)Section 147Section 153C

164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies which

DANISH HEALTH CARE P LTD ,UJJAIN vs. PR CIT -1, INDORE

ITA 100/IND/2022[2017-18]Status: DisposedITAT Indore15 Jun 2023AY 2017-18

Bench: Ms. Suchitra R Kamble & Shri B.M. Biyaniassessment Year: 2017-18 M/S Danish Health Care Pr. Cit-1, Private Limited, Indore बनाम/ 76/27, Maxi Road, Industrial Area, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aaecd5554F Assessee By Ms.Ruchira Negi, Ld. Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.03.2023 Date Of Pronouncement 15.06.2023

Section 143(2)Section 143(3)Section 263

1). Ld. AR submitted that this issue is a mere suspicion of PCIT. The assessee had deducted TDS wherever it was deductible and not deducted TDS on differential amount of Rs. 12,200/- which did not attract TDS provision. Further, the Column No. 26(B) of Tax Audit Page 8 of 10 M/s Danish Health Care Private Limited Assessment year

NEETA CHOUDHARY,PANSEMAL vs. SENDHWA, SENDHWA

Appeal is allowed

ITA 219/IND/2025[2017-18]Status: DisposedITAT Indore22 Jan 2026AY 2017-18
Section 143(2)Section 143(3)Section 68

1) which the assessee complied. Finally,\nthe AO completed assessment u/s 143(3) after making an addition of Rs.\n5,00,000/- u/s 68 on account of unexplained cash credit/loan taken from\none Shri Amit Choudhary. Aggrieved, the assessee carried matter in first-\nappeal but did not get any success. Now, the assessee has come in next\nappeal before

THE DCIT,1(1), INDORE vs. M/S. RITSPIN SYNTHETICS LTD., PITHAMPUR

In the result, the appeal filed by the Department is allowed for statistical purposes, in terms indicated above, and the cross-objections filed by the assessee are dismissed as not pressed

ITA 213/IND/2023[2017-18]Status: DisposedITAT Indore13 Jan 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri S. N. Agarwal, C.A. and Shri Pankaj Mogra, C.AFor Respondent: Shri Anup Singh, CIT DR
Section 11Section 115BSection 143(2)Section 68

1. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in not deciding the legal ground related to issuance of notice u/s 143(2) of the Act even when the Ld. AO was not having jurisdiction over the case of appellant. 2. That on the facts and in the circumstances

THE ACIT, 2(1), BHOPAL vs. M/S MOENUS TEXTILE PVT. LTD., BHOPAL

In the result, appeal of the revenue in ITANo

ITA 821/IND/2018[2009-10]Status: DisposedITAT Indore30 Nov 2021AY 2009-10

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10

Section 143(2)Section 68

164 pages. 7. We have heard rival contentions carefully perused the records placed before us. Apropos to Ground no.1 raised by the revenue, we find that it relates to the addition of Rs.1,31,50,000/- made by the ld. AO u/s Moenus Textile P. Ltd. 68 of the Act for the unexplained share application money received from following three