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118 results for “TDS”+ Section 8clear

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Key Topics

TDS91 Exemption46 Section 234E38 Section 200A37 Section 201(1)25 Section 143(3)20 Section 271C20 Section 27120 Addition to Income20 Deduction

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 on the specific portion of payment in terms of section 195(2) of the Act. 8. Conversely, Ld. Counsel

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 2023

Showing 1–20 of 118 · Page 1 of 6

16

AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

TDS on the specific portion of payment in terms of section 195(2) of the Act. 8. Conversely, Ld. Counsel

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 194C, in respect of the various expenditures shown by it in its books of accounts. We, therefore, deem it appropriate, in the interest of justice, to restore these matters back to the file of the ld. AO, so that the assessee may make submissions along with evidences to demonstrate its claim that it had not committed any TDS default

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 194C, in respect of the various expenditures shown by it in its books of accounts. We, therefore, deem it appropriate, in the interest of justice, to restore these matters back to the file of the ld. AO, so that the assessee may make submissions along with evidences to demonstrate its claim that it had not committed any 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

8 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS forbidden. This rule has stood the test of time. It was applied by the Privy Council, in Nazir Ahmed v. Emperor(2) and later by this Court in several cases This rule squarely applies" where, indeed, the whole aim and object of the legislature would

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

8 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS forbidden. This rule has stood the test of time. It was applied by the Privy Council, in Nazir Ahmed v. Emperor(2) and later by this Court in several cases This rule squarely applies" where, indeed, the whole aim and object of the legislature would

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

8 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS forbidden. This rule has stood the test of time. It was applied by the Privy Council, in Nazir Ahmed v. Emperor(2) and later by this Court in several cases This rule squarely applies" where, indeed, the whole aim and object of the legislature would

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

8 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS forbidden. This rule has stood the test of time. It was applied by the Privy Council, in Nazir Ahmed v. Emperor(2) and later by this Court in several cases This rule squarely applies" where, indeed, the whole aim and object of the legislature would

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

8 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS forbidden. This rule has stood the test of time. It was applied by the Privy Council, in Nazir Ahmed v. Emperor(2) and later by this Court in several cases This rule squarely applies" where, indeed, the whole aim and object of the legislature would

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

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 Lal Vishwakarma & other v. ACIT 47.20 Applicability:- These amendments take effect from 1st June, 2015.” 8

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 Lal Vishwakarma & other v. ACIT 47.20 Applicability:- These amendments take effect from 1st June, 2015.” 8

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 Lal Vishwakarma & other v. ACIT 47.20 Applicability:- These amendments take effect from 1st June, 2015.” 8

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

TDS), ITA No. 6436 to 6442/Mum/2018. Additional DIGP Vs. DCIT, [2020] 120 taxmann.com 284, Delhi 5. 8. We find that the Hon’ble Karnataka High Court in the case of Fatheraj Singhavi Vs Union of India, [2016] 73 taxmann.com 252 has observed and held as under: “The intimation given in purported exercise of power u/s 200A are in respect

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

8 Saurabh Singhai v. ITO as indeed to satisfy the mandate of audi alterm partem (see: Guduthur Brother vs. ITO [1960] 40 ITR 298 (SC); Estate of Late Rangalal Jajodia (supra); Sptd. Of Excise v. Pratap Rai [1978] 114 ITR 231 (SC)), case law on which is again legion. Two, we may clarify that even as we regard the notice

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

section in such form and verified in such manner as may be specified by the authority. 8 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

section in such form and verified in such manner as may be specified by the authority. 8 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK , MANDI BAMORA BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

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

section in such form and verified in such manner as may be specified by the authority. 8 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

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

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

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

section in such form and verified in such manner as may be specified by the authority. 8 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS