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35 results for “TDS”+ Section 86clear

Sorted by relevance

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Key Topics

Section 201(1)80Section 143(3)46Section 206C27Section 15420Addition to Income20TDS18Deduction14Section 133A13Section 143(1)13Section 194Q

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)Section 194Q

86,084/-. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section

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

Showing 1–20 of 35 · Page 1 of 2

11
Section 194C9
Disallowance8
Section 143(1)Section 194Q

86,084/-. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section

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

86,084/-. Thus disallowed the claim of TDS on\nthe ground that gross receipts as per form 26AS is more than that of what were\nshown in the ITR. This appears due to TDS deducted by the buyer under section

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 of Rs. 1,86,084/- claimed by the Appellant. 3. Being aggrieved by the order under section 143(1) of the Act, the Appellant

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 of Rs. 1,86,084/- claimed by the Appellant. 3. Being aggrieved by the order under section 143(1) of the Act, the Appellant

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 75/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FORET,BANSWARA vs. ITO, TDS, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 117/JODH/2020[2012-13]Status: DisposedITAT Jodhpur13 Mar 2023AY 2012-13

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 103/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 85/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 86/JODH/2020[2017-18]Status: DisposedITAT Jodhpur13 Mar 2023AY 2017-18

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEUTY CONSERVATOR OF FOREST,RAJSAMAND vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 84/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 76/JODH/2020[2012-13]Status: DisposedITAT Jodhpur13 Mar 2023AY 2012-13

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST,BANSWARA vs. ITO, TDS,, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

ITA 116/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

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

section 194C and the decision of ITAT Ahmedabad dt.14.03.2014 in appeal no.1722/Ahd/2010 in the case of Income Tax Officer (TDS) vs. GAIL (India) Ltd. It is held that the appellant rightly deducted TDS on the payment of Rs. 3,86

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 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 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

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

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

86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition to the extent confirmed by the ld. CIT(A). 5.4 We have heard the rival contentions, perused the material placed on record and also gone