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12 results for “TDS”+ Section 244A(2)clear

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Mumbai243 Delhi157 Bangalore87 Kolkata49 Chennai24 Ahmedabad24 Karnataka22 Jaipur12 Hyderabad11 Chandigarh10 Cochin7 Pune7 Dehradun6 Visakhapatnam5 Lucknow4 SC3 Cuttack2 Himachal Pradesh2 Raipur2 Indore2 Telangana1 Rajkot1 Ranchi1 Nagpur1 Patna1 Amritsar1

Key Topics

Section 244A18 Section 143(3)16 Addition to Income9 Section 234A6 Deduction6 Section 54F5 Section 271(1)(c)5 TDS5 Section 2014 Disallowance

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

2) As evident from above, as per section 244A(1)(a) of the Act, where refund is arising, inter-alia, out of TDS

DAYA RAM POONIA,JAIPUR vs. ITO, JAIPUR

In the result, both appeals of the assessee are allowed for statistical purposes

4

Section 36(1)(iii)3

ITA 492/JPR/2016[2011-12]Status: Disposed

ITAT Jaipur

19 Apr 2017

AY 2011-12

For Appellant: Shri S.L. Jain, AdvocateFor Respondent: Smt. Poonam Rai, DCIT-. DR

Section 143(3)Section 199

244A amounting to Rs. 5,063/- totaling to Rs. 2,30,663/- is withdrawn. In short, the AO thus disallowed TDS claim of the assessee amounting to Rs. 2,16,481/- which has been confirmed by the ld. CIT(A) in first appeal. In appeal before the Bench, the ld. AR of the assessee filed the affidavit, income tax returns

SATBIR YADAV,JAIPUR vs. ITO, ALWAR

In the result, both the appeals of the assessees are allowed

ITA 415/JPR/2017[2012-13]Status: DisposedITAT Jaipur05 Feb 2018AY 2012-13

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Poonam Roy (DCIT)

Section 143(3)Section 234ASection 244ASection 54BSection 54F

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 The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. ITA 414 & 415/JP/2017_ 4 Balwant Yadav Vs. ITO 2. Since the certain issues involved in the appeals are common, therefore, both these appeals were

BALWANT YADAV,JAIPUR vs. ITO, ALWAR

In the result, both the appeals of the assessees are allowed

ITA 414/JPR/2017[2012-13]Status: DisposedITAT Jaipur05 Feb 2018AY 2012-13

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Poonam Roy (DCIT)

Section 143(3)Section 234ASection 244ASection 54BSection 54F

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. ITA 414 & 415/JP/2017_ 4 Balwant Yadav Vs. ITO 2. Since the certain issues involved in the appeals are common, therefore, both these appeals were

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

ITA 105/JPR/2023[2021-22]Status: DisposedITAT Jaipur30 Jun 2023AY 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)

TDS Rs.1,66,27,770/- Rs.1,66,27,770/- No of days 135 135 No of months as calculated by 4 months 15 days - taking period of 30 days in month No of months for calculation of Taken as 5 months by Taken as 6 months by interest considering part of considering the period the month as full from February

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

MANOJ KUMAR JAIN,JAIPUR vs. ITO, TONK

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

ITA 238/JPR/2016[2011-12]Status: DisposedITAT Jaipur16 Jul 2018AY 2011-12

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.P. Meena (JCIT)

Section 194HSection 244ASection 40

section 40(a)(ia) do not apply to the present case. 2. On the facts and in the circumstances of the case the Ld. CIT(A) has grossly erred in sustaining the addition of Rs. 10,27,298/- made on the alleged ground of under reporting of 2 Shri Manoj Kumar Jain vs. ITO commission income by the said amount

SUDHIR SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 68/JPR/2017[2010-11]Status: DisposedITAT Jaipur28 Jun 2018AY 2010-11

For Appellant: Written SubmissionsFor Respondent: Shri J.C. Kulhari, JCIT - DR

Section 143(3)Section 147Section 148Section 234ASection 244A

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 Apropos Ground No. 1, 2 of the assessee, the facts as emerges from the order

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)

TDS in this year only since was shown in AS 26 of this year only. 3. As per Section 22, “Annual Letting value” which was available in this case, hence was rightly declared. The impugned disallowance kindly be deleted in full.” 9.4 On the other hand, the ld. DR strongly relied upon the findings recorded by the authorities below

GOVERDHAN SIGH SHEKHAWAT,JAIPUR vs. ITO, JAIPUR

ITA 517/JPR/2013[2009-10]Status: DisposedITAT Jaipur11 Jan 2019AY 2009-10

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Shri Varindar Mehta (CIT)

Section 143(3)Section 234BSection 244ASection 54F

244A of the Act. The appellant totally denies its liability for 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. Briefly stated, the facts of the case are that during the year under consideration, the assessee had received certain compensation on compulsory acquisition

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