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50 results for “TDS”+ Section 201clear

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Mumbai1,554 Delhi1,537 Bangalore1,096 Chennai646 Kolkata462 Indore368 Ahmedabad285 Pune285 Karnataka257 Jaipur225 Cochin203 Raipur177 Hyderabad175 Nagpur155 Chandigarh127 Cuttack88 Surat63 Visakhapatnam63 Lucknow59 Rajkot57 Jodhpur56 Jabalpur50 Ranchi40 Panaji36 Kerala28 Telangana27 Agra25 Amritsar25 Dehradun24 Allahabad18 Patna17 SC13 Guwahati10 Varanasi8 Himachal Pradesh6 Rajasthan3 Orissa3 A.K. SIKRI ROHINTON FALI NARIMAN1 J&K1

Key Topics

TDS49 Section 201(1)37 Section 200A33 Section 234E33 Section 271C20 Section 27120 Section 20118 Deduction18 Section 194J12 Addition to Income

JAGANNATH DAS PREMVATI WELFARE SOCIETY,JABALPUR vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

ITA 91/JAB/2024[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

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

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR

Section 201(1)Section 250

TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201

JAGANNATH DAS PREMVATI WELFARE SOCIETY,WRIGHT TOWN vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

ITA 89/JAB/2024[2011-12]Status: Disposed

Showing 1–20 of 50 · Page 1 of 3

11

ITAT Jabalpur

28 Aug 2025

AY 2011-12

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

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR

Section 201(1)Section 250

TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 99/JAB/2023[2010-11]Status: DisposedITAT Jabalpur22 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

section 201(1)/ 201(1A) dated 15.12.2015 is held to be bad in law hence the same is cancelled. (iii) In the 2nd submission the assessee has submitted that as the DCIT(TDS

POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all the three appeals stand allowed

ITA 87/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

TDS return u/s. 200A of the Act. It is not in dispute that Section 200A enable the AO to do certain thing. Admittedly levy of fee is not enabled or otherwise by Parliament before 01.06.2015. Realizing the mistake, the Parliament by Finance Act, 2015 amended the Section 200A by introducing sub clause-c enabling the AO to levy

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

ITA 88/JAB/2019[2013-14]Status: DisposedITAT Jabalpur11 Nov 2020AY 2013-14

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

TDS return u/s. 200A of the Act. It is not in dispute that Section 200A enable the AO to do certain thing. Admittedly levy of fee is not enabled or otherwise by Parliament before 01.06.2015. Realizing the mistake, the Parliament by Finance Act, 2015 amended the Section 200A by introducing sub clause-c enabling the AO to levy

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

ITA 89/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

TDS return u/s. 200A of the Act. It is not in dispute that Section 200A enable the AO to do certain thing. Admittedly levy of fee is not enabled or otherwise by Parliament before 01.06.2015. Realizing the mistake, the Parliament by Finance Act, 2015 amended the Section 200A by introducing sub clause-c enabling the AO to levy

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

TDS) under section 195 of the Act for payments to non-residents. After analysing terms of contract, the Assessing Officer was of the view that contract was a ‘composite contract’ of supply and works and therefore, the assessee was liable to deduct tax at source on the payments made to non-resident. Accordingly, invoking the provisions of section 201

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: DisposedITAT Jabalpur20 Sept 2023AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

TDS) under section 195 of the Act for payments to non-residents. After analysing terms of contract, the Assessing Officer was of the view that contract was a ‘composite contract’ of supply and works and therefore, the assessee was liable to deduct tax at source on the payments made to non-resident. Accordingly, invoking the provisions of section 201

SKYLINE AGRO PVT. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the captioned appeals are dismissed as not maintainable

ITA 237/JAB/2015[2013-14]Status: DisposedITAT Jabalpur02 Feb 2022AY 2013-14

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

Section 5(2)Section 6

TDS)-1 vs. Jabalpur (M.P) 191, Kotwali Ward, Jabalpur (M.P.) [PAN: AAGCS 4835G] (Appellant) (Respondent) Appellant by Sh. Rahul Bardia, FCA Respondent by Sh. M. Dayasagar, CIT(DR) Date of hearing 02/02/2022 Date of pronouncement 02/02/2022 ORDER Per Bench This is a set of three appeals by the Assessee-company, agitating its’ assessments under sections 201

SKYLINE AGRO PVT. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the captioned appeals are dismissed as not maintainable

ITA 235/JAB/2015[2011-12]Status: DisposedITAT Jabalpur02 Feb 2022AY 2011-12

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

Section 5(2)Section 6

TDS)-1 vs. Jabalpur (M.P) 191, Kotwali Ward, Jabalpur (M.P.) [PAN: AAGCS 4835G] (Appellant) (Respondent) Appellant by Sh. Rahul Bardia, FCA Respondent by Sh. M. Dayasagar, CIT(DR) Date of hearing 02/02/2022 Date of pronouncement 02/02/2022 ORDER Per Bench This is a set of three appeals by the Assessee-company, agitating its’ assessments under sections 201

SKYLINE AGRO PVT. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the captioned appeals are dismissed as not maintainable

ITA 236/JAB/2015[2012-13]Status: DisposedITAT Jabalpur02 Feb 2022AY 2012-13

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

Section 5(2)Section 6

TDS)-1 vs. Jabalpur (M.P) 191, Kotwali Ward, Jabalpur (M.P.) [PAN: AAGCS 4835G] (Appellant) (Respondent) Appellant by Sh. Rahul Bardia, FCA Respondent by Sh. M. Dayasagar, CIT(DR) Date of hearing 02/02/2022 Date of pronouncement 02/02/2022 ORDER Per Bench This is a set of three appeals by the Assessee-company, agitating its’ assessments under sections 201

MADHYANCHAL GRAMIN BANK, ORCHHA BRANCH ,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 57/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

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

TDS) Processing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source [or a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter

MADHYANCHAL GRAMIN BANK, MAHEWA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

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

TDS) Processing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source [or a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter

MADHYANCHAL GRAMIN BANK NEGUAN BRANCH,NEGUWAN SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 56/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

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

TDS) Processing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source [or a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter

MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

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

TDS) Processing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source [or a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter

MADHYANCHAL GRAMIN BANK ,BARIGARH BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 71/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

TDS) Processing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source [or a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter