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3 results for “TDS”+ Section 149clear

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Key Topics

Section 80P10Section 1488Section 1474TDS3Disallowance3Addition to Income3Section 2502Section 143(2)2Deduction2Limitation/Time-bar

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

149, 150 & 151/JAB/2025 A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari vs. Income Tax Officer, Samiti Maryadit, Sahajpur, Jabalpur, Ward-1(3), Jabalpur Madhya Pradesh PAN:AABAB5293L (Appellant) (Respondent) Assessee by: Sh. Sapan Usrethe, Advocate & Sh. Apoorva Agrawal, C.A. Revenue by: Sh. Alok Bhura, Sr. DR Date of hearing: 21.08.2025 Date of pronouncement

2

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

149, 150 & 151/JAB/2025 A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari vs. Income Tax Officer, Samiti Maryadit, Sahajpur, Jabalpur, Ward-1(3), Jabalpur Madhya Pradesh PAN:AABAB5293L (Appellant) (Respondent) Assessee by: Sh. Sapan Usrethe, Advocate & Sh. Apoorva Agrawal, C.A. Revenue by: Sh. Alok Bhura, Sr. DR Date of hearing: 21.08.2025 Date of pronouncement

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

ITA 79/JAB/2024[2018-19]Status: DisposedITAT Jabalpur21 May 2025AY 2018-19
For Appellant: \nShri Sanjay Seth, CAFor Respondent: \nShri Alok Bhura, Sr. CIT(DR)

TDS\nhad been deducted on payment. In case of labour charges there are very\nfew instances where receiver signature were not found due-to the reason\nthat the amount was collected by the mukaddam i.e. head of the group of\nlabourer same 'were explained to the AO but he had not accepted and\nmade the adhoc disallowance against the order