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2 results for “TDS”+ Section 140A(3)clear

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Mumbai69Delhi60Hyderabad25Karnataka23Kolkata8Bangalore7Cochin5Chennai5Ahmedabad3Jaipur2Cuttack2Pune2Raipur2SC2Telangana2Varanasi2

Key Topics

Section 1474Section 684Section 52Section 143(1)2Addition to Income2

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

ITA 347/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjeev Mathur, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR a
Section 144BSection 147Section 249(4)(a)Section 68

140A, the tax on the total income as declared in the return referred to in that section; (b) in any other case, the tax on the total income determined under sub-section (1) of section 143 or on regular assessment, as reduced by the amount of tax deducted or collected at source in accordance with the provisions of Chapter XVII

MEHAR CHAND GUPTA,ALWAR vs. INCOME TAX OFFICER, ALWAR

In the result, the appeal of the assessee is allowed

ITA 27/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Mar 2022AY 2017-18

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Runi Pal, Addl. CIT
Section 140ASection 143(1)Section 194ASection 5Section 56

section 56 of IT Act, 1961 and the CIT(A) has erred in not giving any finding thereon. 3. The Ld. AO has erred in law as well on the facts and circumstances of the case in not giving the credit of TDS of Rs.56,122/- u/s 194A and self assessment tax of Rs.7,230/- u/s 140A