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6 results for “TDS”+ Section 253(1)clear

Sorted by relevance

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Key Topics

Section 271E9Section 206C6Section 271C6Limitation/Time-bar5TDS4Section 53Section 153A3Section 143(3)3Section 269T3Section 275(1)(c)

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12

Bench: Date Of Hearing.

Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E

TDS, which it was obliged to do. It had, accordingly, made a reference to the ld. JCIT. This was obviously for the purposes of imposition of penalty. The reference, thus, clearly marked the first step for initiation of action for imposition of penalty. The show cause notice issued subsequently was to provide the assessee an opportunity to show cause

3
Condonation of Delay3
Penalty2

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

1. In this connection it is submitted that the applicant is a regular IT assessee. In this case the TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before

ITO, TDS-2, JODHPUR, JODHPUR vs. RAJENDRA KUMBHAT, HUF, JODHPUR

In the result, the appeal of the Revenuebearing ITA No

ITA 34/JODH/2020[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 246Section 246ASection 250Section 253Section 271CSection 274Section 275(1)(c)

1) No order imposing a penalty under this Chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the in Appellate Tribunal under section 253, after the expiry of the financial year in which

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

ITA 253/JODH/2016[2012-13]Status: DisposedITAT Jodhpur03 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 36(1)(vii)Section 36(1)(viia)Section 40

253/ Jodh/2016 (ASSESSMENT YEAR- 2012-13 ) The ACIT Vs The Banswara Central Circcle Cooperative Bank Ltd. Chittorgarh College Road, Banswara (Appellant) (Respondent) PAN NO. AACAT 1916 D Assessee By Shri Amit Kothari,CA Revenue By Smt Alka Rajvanshi Jain, (CIT-DR) Date of hearing 31/10/2022 3/11/2022 Date of Pronouncement O R D E R PER: SANDEEP GOSAIN, JM This