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6 results for “TDS”+ Section 244A(1)clear

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Mumbai269 Delhi157 Bangalore86 Kolkata51 Chennai23 Karnataka22 Ahmedabad14 Pune7 Chandigarh7 Jaipur6 Hyderabad4 Cochin4 Dehradun4 Lucknow4 SC3 Himachal Pradesh2 Cuttack1 Ranchi1 Telangana1

Key Topics

Section 244A11 Section 143(3)7 Section 271(1)(c)5 Section 2014 Addition to Income4 Section 36(1)(iii)3 Section 145(3)2 Section 37(1)2 TDS2 Limitation/Time-bar

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2 NEAR MODEL TOWN, MALVIYA NAGAR JAIPUR vs. ACIT, CIRCLE 4, JAIPUR

ITA 428/JPR/2022[2016-17]Status: DisposedITAT Jaipur05 Apr 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Yogesh Parwal, CA and Shri P.C. Parwal, C.AFor Respondent: Shri Anoop Singh (Addl.CIT)

Section 143(1)Section 143(3)Section 244A

section 244A(1)(a) of the Act, where refund is arising, inter-alia, out of TDS, interest on refund has to be calculated

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC-TDS/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

2

ITA 105/JPR/2023[2021-22]Status: Disposed

ITAT Jaipur

30 Jun 2023

AY 2021-22

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 201Section 3(35)

1) of s. 244A the term ‘month’ should be understood as British Calender month and since r. 119(A) of the Rules provides for ignoring a fraction of month and granting interest for the full month instead, the assessee in the second example given above should receive interest for month of January as well as for the month of February

M/S. LAXMINATH INFRASTRUCTURE PVT. LTD. ,CHURU. vs. ACIT, CIRCLE, JHUNJHUNU

In the result, the appeal of the assessee is allowed

ITA 385/JODH/2018[2012-13]Status: DisposedITAT Jaipur23 Aug 2022AY 2012-13

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

For Appellant: Shri R.P. Sharma (C.A.)For Respondent: Ms Runi Pal (Addl.CIT) a

Section 143(3)Section 145(3)Section 234BSection 244A(3)Section 271(1)(c)Section 274

section 145(3) of the Act besides addition of interest income on FDRs. The AO had also observed that the assessee had derived interest on IT refund amounting to Rs. 4,20,289/- out of which the assessee company had declared interest on IT refund amounting to Rs. 97,669/- only and had not shown interest on IT refund amounting

ELCON DRUGS & FORMULATION LTD.,JAIPUR vs. JCIT(OSD), CIRCLE-4, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 299/JPR/2020[2009-10]Status: DisposedITAT Jaipur14 Dec 2022AY 2009-10

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri A.S. Nehara (Addl. CIT)

Section 143(3)Section 145(3)Section 250d

244A. Issue penalty notice u/s 271(1)(c) of the I.T. Act, 1961 is separately for concealment of income. 8. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee has reiterated its arguments. The ld. CIT(A) for the reasons stated in his order has rejected

M/S ALLEN CAREER INSTITUTE,JAIPUR vs. INCOME TAX OFFICER, WARD-2-1, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 617/JPR/2018[2013-14]Status: DisposedITAT Jaipur04 Aug 2022AY 2013-14

For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(3)Section 234ASection 244ASection 37(1)

244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 2.1 Ground No. 1 of the assessee is general in nature which does not require any adjudication by us. Hence, the same is dismissed

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 620/JPR/2016[2011-12]Status: DisposedITAT Jaipur04 Aug 2022AY 2011-12

For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(3)Section 36Section 36(1)(iii)Section 37(1)

244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 During the course of hearing, the ld. AR of the assessee has not pressed the e Ground No. 1. Hence, the same