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59 results for “TDS”+ Section 33clear

Sorted by relevance

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Key Topics

TDS54Exemption52Section 143(3)7Section 234C6Addition to Income6Section 1475Section 12A5Section 1484Section 40A(3)3Section 68

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

section 194C(6) of the Income tax Act, 1961 the assessee was not required to deduct TDS on furnishing PAN to the assessee w.e.f. 01/10/2009. The assessee has paid total amount of Rs. 2,33

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

In the result, the appeal of the assessee is allowed for statistical purposes

Showing 1–20 of 59 · Page 1 of 3

3
Section 2633
Bogus Purchases2
ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C

33,535 (Rupees Eighty-One Lakh Thirty-Three Thousand Five Hundred Thirty-Five only), and the tax payable at 18.5% of book profits along with a 3% cess amounted to ₹15,49,845 (Rupees Fifteen Lakh Forty-Nine Thousand Eight Hundred Forty-Five only). 3. That the capital gain arose after the last advance tax instalment

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1
Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

33,394/- as agriculture income out of Rs. 5,58,660- /earned and declared by the assessee. 6 Considering the facts that assessee had receive a loan of Rs. 5,00,000/- from Smt. Madhu Agrawal and Rs. 45,00,000/- from Ms. Shivani Agarwal by account payee cheque, depositors are identified and capable of lending said amount, transaction

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

33,432-}. Accordingly, the questioned sum of Rs.25,73,938/- remains to be taxed in the hands of the assessee and deserves to be added back to the total assessed income of the assessee for the year under consideration. 9. In the light of the aforesaid facts and circumstances of the case and legal findings, as the Assessing Officer

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

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

33, State Bank Colony, Circle-Chhindwara. Gaykhuri Road, Balaghat. PAN:AWEPP2767M Revenue by Smt. Garima Chaudhary, CIT (D.R.) Assessee by Shri Dheeraj Ghari, C.A. Date of hearing 28/11/2023 Date of pronouncement 01/12/2023 ORDER PER YOGESH KUMAR U.S.; J.M. The present appeal filed by the Revenue against the order of CIT(A)-I, Jabalpur dated 13/09/2019 for the assessment year

INDIAN SOCIETY OF WEED SCIENCE,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 48/JAB/2025[-]Status: DisposedITAT Jabalpur19 Feb 2026

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 12A

33,363/- (nearly 40% of the total receipts) is treated as surplus (iii) AY 2024-25: Against total receipt of Rs.15,59,987/-, major expenses are booked for salary (Rs.3,82,838/-) and printing and stationery (Rs. 1,00,153), a surplus of Rs.5,91,963/- is treated as surplus. (iv) The provisional statement as at 31.10.2024: Show receipt

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

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

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

section 68 is not sustainable. We therefore delete the same and allow ground No.3 of assessee's appeal. 16 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar (vii) In the case of Megha S. Shah v DCIT [2013] 38 CCH 76 the hon'ble ITAT Ahemdabad 'C' Bench has held as under :- "11. We have heard

INCOME TAX OFFICER WARD 1(1), JABALPUR vs. SHRI VIMAL AGRAWAL (HUF), JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 41/JAB/2017[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER, (EXEMPTION) vs. ST. MICHALE'S SOCIETY,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 29/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 151/JAB/2015[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER WARD-1, REWA vs. SHRI RAMAYAN PRASAD DUBEY, REWA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 31/JAB/2017[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

INCOME TAX OFFICER WARD 2(5) vs. SHRI SURESH KUMAR UPADHYAY & SONS, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 236/JAB/2016[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1) , JABALPUR vs. SHRI VISHWNATH DUBEY, PROP. M/S. PHOENIX PAULTRY, , JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 44/JAB/2017[2007-08]Status: DisposedITAT Jabalpur23 Aug 2019AY 2007-08

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SAGAR STONE INDUSTRIES, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 212/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Aug 2019AY 2015-16

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI ANURAG SHRIVASTAVA, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 128/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 198/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 112/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 110/JAB/2018[2007-08]Status: DisposedITAT Jabalpur23 Aug 2019AY 2007-08

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page

ASSISTANCE COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI MUKESH KUMAR JAIN,, SAGAR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 46/JAB/2017[2013-14]Status: DisposedITAT Jabalpur23 Aug 2019AY 2013-14

Bench: Shri. A. D. Jain & Sanjay Arora

TDS), Pathariya Phatak, Damoh Srivastava, Bhopal PAN No. JBPJ00523F Advocate 10 IT(SS) A Shri Arun Kumar Tiwari, Assistant No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257, Commissioner of Shri M.M.Nema, to Wright Town, Jabalpur Income Tax, Circle Adv. 09/10/98 PAN No. A-953/Old PAN 1(1), Jabalpur 18-516/1994 IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page