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71 results for “TDS”+ Section 7clear

Sorted by relevance

Delhi5,592 Mumbai5,567 Bangalore2,664 Chennai2,223 Kolkata1,521 Pune1,116 Ahmedabad1,019 Hyderabad798 Indore710 Cochin704 Jaipur557 Patna554 Raipur452 Chandigarh387 Nagpur365 Karnataka364 Surat306 Visakhapatnam255 Rajkot231 Cuttack209 Lucknow196 Amritsar140 Dehradun122 Jodhpur110 Guwahati73 Jabalpur71 Agra70 Ranchi70 Panaji65 Allahabad64 Telangana59 Kerala33 SC25 Varanasi23 Calcutta16 Himachal Pradesh8 Rajasthan6 Punjab & Haryana4 Orissa3 J&K3 Uttarakhand3 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1

Key Topics

TDS58 Section 234E38 Section 200A37 Addition to Income29 Section 201(1)27 Section 143(3)20 Section 271C20 Section 27120 Section 25018 Deduction

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

7) when the conditions laid down in provisions of section 194C(6) are satisfied. TDS provisions are complimentary in nature

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

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

Showing 1–20 of 71 · Page 1 of 4

18

ITA 34/JAB/2023[2011-12]Status: Disposed

ITAT Jabalpur

22 Sept 2023

AY 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

7 of Section 154 clearly states "no amendment under this section 3 | P a g e Ramesh Prasad Yadav vs ITO shall be made after the expiry of four years from the end of the financial year in which the order sought to be amended was passed." It is a fact that the appellant received notice from CPC on 19/09/2015

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 statement under section 200A of the Income-tax Act. 7 | P a g e ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran

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 statement under section 200A of the Income-tax Act. 7 | P a g e ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran

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 statement under section 200A of the Income-tax Act. 7 | P a g e ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran

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

Section 200A levying late fee U/s 234E after delivering TDS statement is not in accordance with the provisions of the Act. Hence liable to be quashed ITA Nos. 4,5,6,7

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 the provisions of section 195 of the Act. 7. The Ld. CIT DR, appearing on behalf of the Revenue

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 the provisions of section 195 of the Act. 7. The Ld. CIT DR, appearing on behalf of the Revenue

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: DisposedITAT Jabalpur28 Aug 2025AY 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

section 201(1) of the Act, as the assessee had not made any payment on which liability of TDS arose. It was further submitted that since the assessee had not received the notices, it could not make submissions in support of such assertions before the ld. AO or the ld. CIT(A). It was, therefore, submitted that the TDS default

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

section 201(1) of the Act, as the assessee had not made any payment on which liability of TDS arose. It was further submitted that since the assessee had not received the notices, it could not make submissions in support of such assertions before the ld. AO or the ld. CIT(A). It was, therefore, submitted that the TDS default

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

TDS) under section 201(1)/201(1A) on 15.12.2015 in the case of assessee is bad in law and accordingly is annulled. 6.2Ground Nos.2 to 5& 7

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

TDS) under section 201(1)/201(1A) on 15.12.2015 in the case of assessee is bad in law and accordingly is annulled. 6.2Ground Nos.2 to 5& 7

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

TDS) under section 201(1)/201(1A) on 15.12.2015 in the case of assessee is bad in law and accordingly is annulled. 6.2Ground Nos.2 to 5& 7

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

TDS) under section 201(1)/201(1A) on 15.12.2015 in the case of assessee is bad in law and accordingly is annulled. 6.2Ground Nos.2 to 5& 7

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

TDS) under section 201(1)/201(1A) on 15.12.2015 in the case of assessee is bad in law and accordingly is annulled. 6.2Ground Nos.2 to 5& 7

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

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

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR

Section 143(2)Section 147Section 148Section 250Section 80P

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

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

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR

Section 143(2)Section 147Section 148Section 250Section 80P

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the act without

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)

TDS on expenses on professional charges. 7. On the facts and in the circumstances of the case the Ld CIT(Appeals) erred in deleting the addition of Rs.2,50,00,000/- made by AO on account of compensation expenses. 8. On the facts and in the circumstances of the case the Ld. CIT(Appeals) erred in deleting the addition

MADHYANCHAL GRAMIN BANK, MAJHOLI BRANCH,MAJHOLI vs. CITO-TDS-2 JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 55/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section

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

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

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

7 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section