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4 results for “TDS”+ Section 254(2)clear

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Key Topics

Section 1546Section 143(1)5TDS4Section 40A(3)3Addition to Income3Section 143(2)2Section 143(3)2Section 2452Section 1472

RAMESH PRASAD YADAV,KHURAI vs. INCOME TAX OFFICER , BINA

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

ITA 34/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleramesh Prasad Yadav, Vs Cpc, Bangalore 01, Sharma Ward, Khurai, Ito, Bina. Madhya Pradesh-470117. (Appellant) (Respondent) Pan No.Aafpy2747R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

Section 143(1)Section 154Section 245Section 3Section 7

254 ( 2) of the Act, an assessee or revenue can make an application for rectification before the Tribunal at any time within six months from the end of the month in which the order was passed . But Hon’ble Bombay High Court in Daryapur Shetkari Sahakari Ginning and Pressing Factory v. ACIT (2021) 277 Taxman

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

section 143(2) was issued before the completion of the assessment the Hon'ble CIT(A) should have held that the assessment order of ld AO is bad in law. 4. Considering the fact that the assessee has produced on 15.10.2018 books of account and supporting bills, royalty payment challan etc, in respect of expenses of Rs.89,72,239/- debited

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

section 194J on the payment of Rs. 29,500/- made to 3 different parties. Hence, the assessee gets the relief of Rs.29,500/-. (ii) As regard the payment of Rs. 50,000/- made to Shri V Ravindra Prasad Advocate, the assessee submitted that V. Ravendra Prasad is a regular assessee of income and has included the payment received from

JILA SAHKARIKENDRIYA BANK MARYADIT,REWA vs. INCOME TAX OFFICER , REWA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 36/JAB/2023[2014-15]Status: HeardITAT Jabalpur08 Jan 2025AY 2014-15

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Sh. C.P. Rawka, AdvFor Respondent: Sh. Bharat Deoraj Sheogankar, DR
Section 250Section 43B

section 250 of the Income Tax Act, 1961 on 30.12.2022. The grounds of appeal are as under:- “1. The ld. CIT(A) has erred in law and on facts of the case in passing order without affording reasonable opportunity of hearing and considering assessee's request for adjournment uploaded on 29/12/2022. The appeal order passed by National Faceless Appeal Centre