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62 results for “TDS”+ Section 45clear

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Key Topics

TDS57Exemption51Section 271C20Section 27120Section 201(1)10Addition to Income10Section 2509Section 234C6Deduction6Penalty

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

45,92,517/- (Forty five Lakh Ninety two thousand five hundred and seventeen only) for which the deductor is treated as assessee in default and required to pay the same as per demand notice issued along with this order. Issue demand notice and challan accordingly. Penalty proceedings u/s 271C & Section 272BB(1) provides for penalty for failure to obtain

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

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

Showing 1–20 of 62 · Page 1 of 4

6
Section 143(3)5
Section 143(2)5
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

45,92,517/- (Forty five Lakh Ninety two thousand five hundred and seventeen only) for which the deductor is treated as assessee in default and required to pay the same as per demand notice issued along with this order. Issue demand notice and challan accordingly. Penalty proceedings u/s 271C & Section 272BB(1) provides for penalty for failure to obtain

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

45,92,517/- (Forty five Lakh Ninety two thousand five hundred and seventeen only) for which the deductor is treated as assessee in default and required to pay the same as per demand notice issued along with this order. Issue demand notice and challan accordingly. Penalty proceedings u/s 271C & Section 272BB(1) provides for penalty for failure to obtain

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

45,92,517/- (Forty five Lakh Ninety two thousand five hundred and seventeen only) for which the deductor is treated as assessee in default and required to pay the same as per demand notice issued along with this order. Issue demand notice and challan accordingly. Penalty proceedings u/s 271C & Section 272BB(1) provides for penalty for failure to obtain

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

45,92,517/- (Forty five Lakh Ninety two thousand five hundred and seventeen only) for which the deductor is treated as assessee in default and required to pay the same as per demand notice issued along with this order. Issue demand notice and challan accordingly. Penalty proceedings u/s 271C & Section 272BB(1) provides for penalty for failure to obtain

SHRI VISHAL SETHI,RAIPUR vs. INCOME TAX OFFICER WARD-2(3), JABALPUR

In the result, assessee’s appeal is allowed on the aforesaid terms

ITA 57/JAB/2019[2014-15]Status: DisposedITAT Jabalpur07 Sept 2020AY 2014-15

Bench: Shri Nrs Ganesan & Shri Sanjay Aroraassessment Year: 2014-15

Section 143(2)Section 143(3)Section 263Section 45Section 48Section 50C

45 on the sale of the relevant property. 3.3 The ld. counsel for the assessee, Shri Doshi, would, in rejoinder, submit that it could not be said that the computer selecting the assessee’s case for limited scrutiny had these related aspects, i.e. as referred to by the ld. PCIT, in its ‘mind’. The only issue, and to which, therefore

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

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

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

45,840/- under the head, ‘labour payment’, Rs.3,30,458/- under the head, ‘labour welfare expenses’ and Rs.40,52,840/- under the head, ‘repair and maintenance’. He asked the assessee to substantiate these payments, but in the absence of response, he held that the same were unverifiable. Accordingly, he made a disallowance of Rs.25,00,000/- on this account

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

45,00,000/- from Ms. Shivani Agarwal by account payee cheque, depositors are identified and capable of lending said amount, transaction is genuine. Id. CIT (A) erred in not accepting the loans of Rs. 20,00,000/- and adding the same as unexplained credit u/s 68. 7 Since loans received Rs. 20,00,000/- are genuine and borrowed

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

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

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

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

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

45,000 Less: Page 3 of 7 Indexed Cost of Acquisition in 2006-07 ₹15,85,952 Indexed Cost of Improvement in 2010-11 ₹1,43,958 Indexed Cost of Improvement in 2011-12 23,53,899 Indexed Cost of Improvement in 2015-16 23,93,967 Total long-term gain 14,07,282 The tax payable under normal rates

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

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C

section 133A of the IT Act 1961 in the instant year, books were examined, stocks were valued with coordination of the assessee 4 Co No. 09/JAB/2018 Chetanaya Promoter & Developers and some discrepancies were noticed. Statement recorded during survey proceedings dated 18.10.2014 and bifurcation of the surrender amount is as follows:- S.No Question no Particulars Amount 1 8 Undisclosed cash Rs.895000

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

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- 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

DEPUTY COMMISSIONER OF INCOME TAX (TDS) vs. J.P. TOBACCO PRODUCTS PVT. LTD. PATHARIA PHATAK,

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

ITA 90/JAB/2015[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

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

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

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