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3 results for “TDS”+ Section 144Aclear

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Key Topics

Addition to Income3Section 143(3)2Section 132(4)2Section 142(1)2Section 143(2)2

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 902/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Mar 2025AY 2016-17

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

For Appellant: Shri Vivek Bhargav, C.AFor Respondent: Shri. Anup Singh, Addl.CIT a
Section 143(2)Section 250

section 37 of the IT Act, vide his order dated 12.11.2018. Being aggrieved by the order of the AO, the assessee preferred appeal before the ld. CIT (A). The ld. CIT (A) considered the contentions of the appellant but could not find it acceptable. Accordingly, he upheld the order of assessment. Now, aggrieved by the order

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: Disposed
ITAT Jaipur
18 Jul 2024
AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

144A of the Act wherein the Addl. CIT considered that\napplication filed before the ITSC is rejected and direction from the Delhi\nHigh Court that material owned by M/s. R. T. Industries cannot be\naccepted. Therefore, Id. AO noted that it is solely related to M/s. RT\nIndustries cannot be accepted and made an addition

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

section 69 was to confer a discretion on the AO in the\nmatter of treating the source of investment which has not been satisfactorily\nexplained by the assessee as the income of the assessee and the AO is not\nobliged to treat such source of investment as income in every case where the\nexplanation offered by the assessee is found