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6 results for “TDS”+ Section 253(5)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

5. We have heard the rival submissions, perused the material on record and gone through the orders of the lower authorities. We have also considered the case laws referred by both the sides. In this case the AO (JCIT) imposed the penalty under section 271E in contravention of provision of section 269T of the Income Tax Act, 1961. The penalty

3
Condonation of Delay3
Penalty2

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)

5. The ld. AR vehemently argued and submitted the written submission which are kept in the record. The ld. AR invited our attention in APB page 3 that the notice was issued by the ACIT, Circle-1 Jodhpur on dated 08.01.2015 related Sections 274/271C for the impugned assessment year. The long time revenue was totally inaction and not levied

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

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 the Id. CIT(A) who has decided the appeal and passed the order on dt. 05.10.2021 which was served not served upon the assessee

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

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 the Id. CIT(A) who has decided the appeal and passed the order on dt. 05.10.2021 which was served not served upon the assessee

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

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 the Id. CIT(A) who has decided the appeal and passed the order on dt. 05.10.2021 which was served not served upon the assessee

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