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8 results for “TDS”+ Section 271H(1)(a)clear

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Pune302 Delhi151 Chennai96 Bangalore69 Visakhapatnam53 Mumbai30 Karnataka26 Jabalpur23 Nagpur20 Kolkata16 Allahabad12 Surat11 Panaji10 Lucknow10 Ahmedabad9 Agra8 Jaipur8 Cochin7 Raipur6 Rajkot4 Chandigarh4 Hyderabad3 Jodhpur2 Indore2

Key Topics

Section 271H30 Section 201(1)9 Section 408 TDS8 Section 194C(6)6 Penalty6 Section 194C(7)5 Section 273B5 Section 194C4 Section 271C

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 194C(6)Section 194C(7)Section 40

1,00,000. Penalty under section 271H will be in addition to late filing fees prescribed under section 234E. 4.4.4 Whether non filing of TDS

STATE BANK OF INDIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

4

Limitation/Time-bar4

Addition to Income2

In the result, the penalty so levied under section 271C is hereby directed to be deleted

ITA 1135/JPR/2018[2012-13]Status: DisposedITAT Jaipur31 Dec 2018AY 2012-13

For Appellant: Smt. Neelam Ashok (C.A.)For Respondent: Shri J.C. Kulhari (JCIT) a

Section 10(5)Section 192Section 201Section 201(1)Section 271C

271H, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section 6 State Bank of India vs. ACIT (TDS

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, the penalty levied in 3 cases is hereby directed to be deleted subject to verification of payment of taxes along with fee and interest

ITA 170/JPR/2018[2013-14 (26Q OF 1ST QTR.)]Status: DisposedITAT Jaipur14 Jun 2018

For Appellant: Shri Ashish Sharma (Advocate)For Respondent: Smt. Poonam Rai (DCIT)

Section 234ESection 271HSection 271H(2)Section 273B

TDS statement. As per the sub-section 3 of section 271H, where the assessee after paying the taxes along with fee and interest, if any, deliver the statement before the period of 1

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

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

ITA 168/JPR/2018[2013-14 (24Q OF 3RD QTR.)]Status: DisposedITAT Jaipur19 Jun 2018

For Appellant: Shri Ashish Sharma (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)

Section 200(3)Section 201(1)Section 271HSection 273B

TDS along with fee and interest and also delivered the statement within the said extended period of one year. In the case in hand the assessee has also failed to comply with the provisions of sub-section (3) of section 271H. The AO as well as the ld. CIT (A) has observed that the assessee has failed to file

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

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

ITA 166/JPR/2018[2013-14 (24q OF 1ST QTR.)]Status: DisposedITAT Jaipur19 Jun 2018

For Appellant: Shri Ashish Sharma (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)

Section 200(3)Section 201(1)Section 271HSection 273B

TDS along with fee and interest and also delivered the statement within the said extended period of one year. In the case in hand the assessee has also failed to comply with the provisions of sub-section (3) of section 271H. The AO as well as the ld. CIT (A) has observed that the assessee has failed to file

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

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

ITA 167/JPR/2018[2013-14 (24Q OF 2ND QTR.)]Status: DisposedITAT Jaipur19 Jun 2018

For Appellant: Shri Ashish Sharma (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)

Section 200(3)Section 201(1)Section 271HSection 273B

TDS along with fee and interest and also delivered the statement within the said extended period of one year. In the case in hand the assessee has also failed to comply with the provisions of sub-section (3) of section 271H. The AO as well as the ld. CIT (A) has observed that the assessee has failed to file

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

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

ITA 169/JPR/2018[2013-14 (24Q OF 4TH QTR.)]Status: DisposedITAT Jaipur19 Jun 2018

For Appellant: Shri Ashish Sharma (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)

Section 200(3)Section 201(1)Section 271HSection 273B

TDS along with fee and interest and also delivered the statement within the said extended period of one year. In the case in hand the assessee has also failed to comply with the provisions of sub-section (3) of section 271H. The AO as well as the ld. CIT (A) has observed that the assessee has failed to file

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

ITA 1113/JPR/2018[2015-16]Status: DisposedITAT Jaipur19 Mar 2019AY 2015-16

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj ls@

Section 194CSection 194C(6)Section 194C(7)Section 40

271H which will have to be followed as per law by the A.O. 4. Against the aforesaid findings of the ld CIT(A), the Revenue is in appeal before us. During the course of hearing, the ld. DR vehemently argued the matter and submitted that provisions of section 194C(6) and 194C(7) are inter-dependent and given