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20 results for “TDS”+ Section 144clear

Sorted by relevance

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Key Topics

Section 143(3)48Section 15420Addition to Income17Section 153A9Section 1459Section 1488Section 206C(6)6Section 2506Section 425TDS

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 779/JODH/2024[2022-23]Status: DisposedITAT Jodhpur30 Oct 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 11Section 143Section 143(1)Section 143(3)Section 246ASection 801A

TDS Credit of Rs. 46,662/- in the computation of income. 4. We have heard both the sides and perused material on record. From the impugned order, it is seen that the learned JCIT (A) rejected the appeal qua the assessee by observing vide para5, as under: 5. Decision: I have carefully considered the appellate documents, submissions filed, and order

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

5
Survey u/s 133A5
Rectification u/s 1545

In the result, appeal of the Revenue is dismissed

ITA 70/JODH/2020[2013-14]Status: DisposedITAT Jodhpur18 Sept 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Rajiv Mohan, JCIT-DRFor Respondent: Shri Gautam Chand Baid, CA
Section 142(1)Section 143(2)Section 144Section 148Section 194ASection 194CSection 194HSection 194J

Section 144. For this, he issued show-cause-notice dated 15.11.2017 describing the proposed additions and seeking explanation from the assessee. Learned Assessing Officer sought explanation as to why addition should not be made for the following: (i) 10 percent of receipt Rs.3068788 shown under 26AS on which TDS

C L TRADERS,BIKANER vs. ITO, WARD-1(2), BIKANER

In the result, the appeal filed by thassessee bearing

ITA 381/JODH/2025[2021-22]Status: FixedITAT Jodhpur22 Aug 2025AY 2021-22

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 139(1)Section 142(1)Section 144Section 250

section 139(1) of the Act for the impugned assessment year. The assessee declared total income of Rs.8,70,900/- in relation to turnover of Rs.5,06,91,098/- during the impugned assessment year. The Ld.AO found that during the demonetisation period, the assessee deposited can in bank account amount to Rs.62,21,480/-. Without finding any details related

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 64/JODH/2020[2012-13]Status: DisposedITAT Jodhpur01 May 2025AY 2012-13
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 63/JODH/2020[2011-12]Status: DisposedITAT Jodhpur01 May 2025AY 2011-12
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas\ngiven ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 65/JODH/2020[2013-14]Status: DisposedITAT Jodhpur01 May 2025AY 2013-14
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 67/JODH/2020[2015-16]Status: DisposedITAT Jodhpur01 May 2025AY 2015-16
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

ITA 66/JODH/2020[2014-15]Status: DisposedITAT Jodhpur01 May 2025AY 2014-15
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

144 (SC) " Poona Electric Supply Co. Ltd. vs. CIT 57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

ITA 145/JODH/2023[2015-16]Status: DisposedITAT Jodhpur08 Aug 2023AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR
Section 206CSection 206C(6)Section 206C(7)

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

ITA 144/JODH/2023[2014-15]Status: DisposedITAT Jodhpur08 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR
Section 206CSection 206C(6)Section 206C(7)

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

section 40(a)(ia) be made. The AO is directed to delete separate addition of Rs. 13,87,72.635/- made u/s 40(a)(ia) of the Act. GOA no. 4 is, therefore, allowed. 8.4. GoA no, 2- "The Id. AO has erred in rejecting the books of accounts. The Id. AO has erred in applying ne t profit rate