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ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

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

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR

Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

54,200/- for delay in filling the quarterly TDS statement. Further the ITA Nos. 4,5,6,7 &23/Jab/2023 Administrative Officer Customs & Central Excise, Jabalpur assessee has filed rectification petition u/sec154 of the Act and was rejected vide order dated 3.11.2020. 5. Aggrieved by the rectification order, the assessee has filed an appeal before the CIT(A), whereas

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

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

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)

Section 2Section 36(1)(iii)Section 43B

TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order of the ld. CIT(A). 12. Heard the arguments of both the parties and perused the material available on record. 5 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 13. Section 43B of the Act which is as under

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

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

section 143(3) of the Income Tax Act, 1961 dated 23/12/2019 is erroneous in-so-far as it is prejudicial to the interest of Revenue. Accordingly, the said order is SET ASIDE, with the direction to the Assessing Officer to pass a fresh Assessment Order. The A.O. is further directed to pass a suitable order by making proper investigation