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29 results for “TDS”+ Section 199clear

Sorted by relevance

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Key Topics

Section 194Q42Section 143(1)37TDS28Disallowance24Section 194I16Deduction16Section 44A14Section 201(1)12Section 1948Section 199

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

ITA 695/JODH/2024[2022-23]Status: DisposedITAT Jodhpur07 Jul 2025AY 2022-23
Section 143(1)Section 194Q

199 and Rule 37BA. The AO was directed to verify total receipts in 26AS and ITR and grant TDS credit if the corresponding income was offered for taxation. The assessee was also granted an opportunity to submit documentary evidence and rectify TDS statements.", "result": "Allowed for statistical purposes", "sections

ANU SETIYA,SADULSHAHAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 572/JODH/2024[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

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

Section 143(1)

Showing 1–20 of 29 · Page 1 of 2

7
Section 194L4
Addition to Income2
Section 194Q

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

BOHAR SINGH,SRI KARANPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 696/JODH/2024[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

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

Section 143(1)Section 194Q

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 41/JODH/2025[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

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

Section 143(1)

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 40/JODH/2025[2022-23]Status: DisposedITAT Jodhpur07 Jul 2025AY 2022-23

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

Section 143(1)

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

BHIKHAM CHAND MOHTA HUF,HANUMANGARH vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

ITA 506/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Jun 2025AY 2023-24

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

Section 143(1)Section 194QSection 44A

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

BHIKHAM CHAND MOHTA HUF,HANUMANGARH JUNCTION vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

ITA 505/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Jun 2025AY 2022-23

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

Section 143(1)Section 194QSection 44A

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

DARSHAN LAL KATHPAL HUF,SRIGANGANAGAR vs. AO, CPC (RNJ-W-(570((92) / ITO, WARD-1,, SRIGANGANAGAR

Appeal of the assesse is allowed in the manner discussed as above

ITA 630/JODH/2024[2022-23]Status: DisposedITAT Jodhpur27 May 2025AY 2022-23

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

BALDEV DASS LAKHOTIA,SRI BIJAYNAGAR vs. ITO, SURATGARH

Appeals of the assessee are allowed for statistical purposes

ITA 413/JODH/2025[2023-24]Status: DisposedITAT Jodhpur25 Nov 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

JAGDISH RAI GOYAL,HANUMANGARH vs. ITO, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

ITA 386/JODH/2025[2023-24]Status: DisposedITAT Jodhpur25 Nov 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

JAGDISH RAI GOYAL,HANUMANGARH vs. INCOME TAX OFFICER, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

ITA 276/JODH/2025[2022-2023]Status: DisposedITAT Jodhpur25 Nov 2025AY 2022-2023

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 UDAIPUR, UDAIPUR vs. RAVI INFRABUILD PROJECTS LIMITED, UDAIPUR

In the result, the appeal is allowed for statistical purposes

ITA 786/JODH/2024[2023-24]Status: DisposedITAT Jodhpur30 Oct 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(1)Section 199Section 199(1)Section 250

TDS had been deducted in April 2022 (prior to the due date for filing the AY 2023-24 return) and pressed that credit be allowed in this year in view of section 199

AHUJA AND SONS,SHOP AT NEW DHAN MANDI vs. ADDL COMMISSIONER APPEAL, KOLKATA

Appeal of the assesse is allowed in the manner discussed as above

ITA 45/JODH/2025[2023-2024]Status: DisposedITAT Jodhpur27 May 2025AY 2023-2024

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

Section 194QSection 199

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 175/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 173/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 172/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 174/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS

KRISHAN LAL OM PRAKASH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assesse is allowed in the manner discussed as above

ITA 686/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Jun 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blekrishan Lal Om Prakash Shop No. 48, Nai Dhan Mandi, Padampur - 335041. Pan No. Aabfk1565H Assessee By Revenue By Date Of Hearing Date Of Pronouncement

Section 199

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

AMRIT LAL JAIN,RANI vs. ITO, SUMERPUR

Appeal of the assessee is allowed in the manner

ITA 627/JODH/2024[2023-24]Status: DisposedITAT Jodhpur30 Oct 2025AY 2023-24

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

Section 194QSection 199

TDS mismatch claimed subject to provision of section 199 of the I. T. Act and rule 37BA of the I. T. Rules

JAGDISH PRASAD AND SONS HUF,HANUMANGARH JN. vs. INCOME-TAX OFFICER,WARD-1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 710/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

section 194Q on the purchase value of crop of the farmer purchased through kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and actually it was sale of the farmer. The Ld. AR pleaded that considering the legal and factual position, the assessee is entitled for credit of whole amount of TDS as claimed