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4 results for “TDS”+ Section 194clear

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Key Topics

Section 1477Section 1944Section 1434Section 143(3)4Section 194J3TDS3Section 402Disallowance2Addition to Income2

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

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

Section 139Section 143(3)Section 147Section 148(1)Section 263

TDS was deducted, was paid during the period 01/04/2009 to 30/09/2009 and the rest of the amount of Rs. 1,07,14,626/- has been paid during the period from 01/10/2009 to 31/03/2010 and according the provision of section 194

MOHAN LAL BHIKHULAL,BETUL GANJ, BETUL vs. INCOME TAX OFFICER , BETUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 73/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

TDS AS PER SECTION 194(C) IF APPLICABLE EFORE WITHOUT GIVING MEANINGFULL OPPORTUNITY THE ORDER PASSED U/S 143/147 IS UNJUSTIFIED

MOHAN LAL BHIKHULAL BETULGANJ ,BETUL,BETUAL vs. INCOME TAX OFFICER, BETUL WARD, BATUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 78/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

TDS AS PER SECTION 194(C) IF APPLICABLE EFORE WITHOUT GIVING MEANINGFULL OPPORTUNITY THE ORDER PASSED U/S 143/147 IS UNJUSTIFIED

CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR

In the result, the appeals of the assessee are allowed

ITA 84/JAB/2023[2014-15]Status: DisposedITAT Jabalpur21 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.

For Appellant: Shri.Sapan Usrethe. Adv.ARFor Respondent: Shri.SaadKidwai. CIT -DR
Section 194JSection 201(1)

section 201(1) of the Act was not required as per the provisions of Law. 6. The learned CIT(A), NFAC was not justified in dismissing the appeal without appreciating that various Hospitals to whom the payment has been made, have submitted their respective income tax returns and paid the tax chargeable to their respective income as such they have