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23 results for “TDS”+ Section 54(2)clear

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Key Topics

Section 143(3)49Section 15420Addition to Income17Section 26310Section 153A9Section 1459Section 1488Section 206C7TDS7Section 234E

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

54 taxamann.com 200 (Bombay HC) 2. Qatalys Software Technologies (P) Ltd vs. Union of India (2020) 115 taxmann.com 345 (High Court of Madras) 3. Dr. AmritLalMangal vs. Union of India [2015] 62 taxamnn.com 310 (High Court of Punjab and Haryana) 4. Biswajit Das vs. Union of India [2019] 103 taxmann.com 290 (High Court of Delhi) The appellant has mainly submitted

Showing 1–20 of 23 · Page 1 of 2

6
Business Income6
Survey u/s 133A6

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 25/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

Section 115Section 131Section 143(3)Section 263

54,635/-. Thereafter, the ld. PCIT had issued a show cause notice dated 10/02/2021 which was served upon the assessee but no reply has been filed by the assessee against the show cause issued U/s 263 of the Act and finally the ld. PCIT passed the order U/s 263 of the Act on the ground that the order

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

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

54,88,102/-. 3. Brief facts as noted from the statement of facts are that assessee is a dealer for Tata Motors Ltd. for Sales, Service and sale for Commercial Vehicles and Passenger Cars. For the year under consideration, assessee did not file its return of income. Since, there was no response to the letter No.719 dated 15.07.2016 issued

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

2. There is a delay of 54 days in filing the appeal. The Ld. AR explained that the short delay because of compilation of document and error in uploading on ITBA portal may be condoned. The Ld. Addl. CIT (DR) ha no objection. Accordingly, short delay of 54 days in filing the appeal is condoned and thus appeal is admitted

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) (2018) 54 CCH 0116 Jaipur Trib Held: Tribunal noted that the coordinate bench of the Tribunal in the case of ITO vs. Eid Mohammad Nizamuddin (supra) has considered the issue of limitation for passing the order where the Statute does not provide any limitation for such order in para 6 as under, time limit for completing the assessment

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) (2018) 54 CCH 0116 Jaipur Trib Held: Tribunal noted that the coordinate bench of the Tribunal in the case of ITO vs. Eid Mohammad Nizamuddin (supra) has considered the issue of limitation for passing the order where the Statute does not provide any limitation for such order in para 6 as under, time limit for completing the assessment

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) (2018) 54 CCH 0116 Jaipur Trib Held: Tribunal noted that the coordinate bench of the Tribunal in the case of ITO vs. Eid Mohammad Nizamuddin (supra) has considered the issue of limitation for passing the order where the Statute does not provide any limitation for such order in para 6 as under, time limit for completing the assessment

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

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

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

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

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

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

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

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

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

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

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

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

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

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

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year

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

54,824/-. As argued by the ld.AR of the assessee that in this case the document contains figures for A. Y. 2012-13, A.Y. 2011-12, A. Y. 2010-11 & 2009-10. The figures mentioned are on single paper which also exactly tallied for A. Y. 2009-10 & 2010-11 this itself shows that the figure for the subsequent year