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5 results for “TDS”+ Section 156clear

Sorted by relevance

Delhi565 Mumbai362 Bangalore289 Raipur119 Chennai93 Karnataka87 Kolkata79 Pune76 Ahmedabad73 Hyderabad68 Cochin68 Chandigarh50 Jaipur45 Lucknow21 Kerala17 Surat16 Visakhapatnam14 Dehradun11 Allahabad10 Agra8 Indore8 Cuttack8 SC6 Himachal Pradesh6 Amritsar6 Jabalpur5 Telangana5 Rajkot3 Varanasi3 Guwahati2 Patna2 Rajasthan1 Panaji1 Nagpur1

Key Topics

Section 80P10 Section 1488 Section 234E5 Section 1474 Section 200A4 TDS4 Disallowance3 Addition to Income3 Section 2502 Section 143(2)

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR

Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

2

TDS statement has been accepted without late fees and then such late fee cannot be recovered later on. In the view of the above late fee cannot be recovered later on by way of any notice, hence no notice of demand U/s 156 of the Act can be issued. 6 That the provisions of Section

SWETA GOENKA,JABALPUR vs. PR. COMMISSIONER OF INCOMR TAX-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 44/JAB/2022[2017-18]Status: DisposedITAT Jabalpur17 Aug 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri U.B. Mishra, CIT-DR

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

156/- (-) Rs.18,45,650/-} on account of receipts from Nagar Panchyat & Rs.19,33,432/- {Rs.59,65,200/- (-) Rs.40,31,768/-} on account of receipts from Nagar Palika Parishad. There is cumulative short disclosure of receipts from both the deductors under section 194C & 194J of the Act comes to Rs.25,73,938/- {Rs.6,40,506/- (+) Rs.19,33,432-}. Accordingly, the questioned

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

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

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

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

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