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23 results for “TDS”+ Section 69Aclear

Sorted by relevance

Delhi197Mumbai195Ahmedabad67Cochin58Jaipur47Bangalore46Chennai45Hyderabad23Surat23Kolkata23Chandigarh20Rajkot19Agra17Indore17Pune15Lucknow14Raipur11Cuttack11Amritsar10Patna9Guwahati7Nagpur6Visakhapatnam6Varanasi3Dehradun2Jabalpur2Calcutta1Jodhpur1Allahabad1

Key Topics

Addition to Income23Section 6820Section 69A15Section 25014Section 143(3)13Section 1011Section 409Cash Deposit9TDS8Disallowance

SABITA RUDRA,NORTH TWENTY FOUR PARGANAS vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 50(1)KOLKATA, KOLKATA

ITA 363/KOL/2024[2017-2018]Status: DisposedITAT Kolkata08 Sept 2025AY 2017-2018
Section 143(3)

69A read with Section 115BBE and added it to the total income. Additionally, a disallowance of Rs. 81,141/- was made on account of non-deduction of TDS

MAA SHARADA ENTERPRISE,KOLKATA vs. ITO,WARD-50(1),KOLKATA, KOLKATA

The appeal of the assessee is allowed

ITA 586/KOL/2024[2017-18]Status: DisposedITAT Kolkata07 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 586/Kol/2024 Assessment Year: 2017-2018 Maa Sharada Enterprise,……..………….……Appellant Talbabnda Jugberia, Ghola, North 24-Parganas, Pin Code No.700110, West Bengal [Pan:Aatfm5656M] -Vs.- Income Tax Officer,………………………….……Respondent Ward-50(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex-Ds-Iv, Kolkata-700067 Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Assessee Shri Kapil Mondal, Addl. Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 09, 2024 Date Of Pronouncing The Order: October 07, 2024 O R D E R

Showing 1–20 of 23 · Page 1 of 2

8
Unexplained Cash Credit8
Section 1476
Section 115BSection 142(1)Section 143(2)Section 69A

section 69A cannot be invoked. For buttressing this proposition, he relied upon the judgment of ITAT, Chandigarh Bench in the case of DCIT -vs.- Roop Fashion reported in [2022] 145 taxman.com 216. In that case also, on identical circumstances the Revenue disbelieved the cash sales. The Tribunal has examined this issue in detail and then, compared the total sales

ACIT, INTERNATIONAL TAXATION CIR.-1(2), KOLKATA , KOLKATA vs. MAHABIR PRASAD GUPTA , KOLKATA

In the result, the appeal filed by the Revenue and the Cross

ITA 2302/KOL/2019[2013-14]Status: DisposedITAT Kolkata23 Jan 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 250Section 44ASection 69A

69A of the Act at Rs. 1,73,77,481/-. Further, ld. AO noticed that the assessee has claimed interest expenditure of Rs. 28,27,141/- paid on the cash credit limits availed from the bank against fixed deposits and reduced it from the income earned from fixed deposits of Rs. 46,36,912/-. Ld. AO found that the said

M/S DHAMEJA MINING,SIKKIM vs. ITO, WD-2(4), ASANSOL, ASANSOL

In the result, the appeal of assessee is allowed for statistical purposes

ITA 701/KOL/2015[2010-2011]Status: DisposedITAT Kolkata21 Dec 2016AY 2010-2011

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 143(2)Section 194Section 40Section 69A

TDS provision, a harmonious construction of the word 'payable' leads to inevitable conclusion that the said word also includes the 'paid' amount. 21. In view of above discussion, we answer the question as under:- The provisions of section 40(a)(ia) of the Income Tax Act, 1961, are applicable not only to the amount which is shown as payable

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. VIVEK GUPTA, KOLKATA

Appeal of the revenue is dismissed and cross objection is partly allowed

ITA 1592/KOL/2025[2017-18]Status: DisposedITAT Kolkata20 Jan 2026AY 2017-18

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 133ASection 143(1)Section 250Section 68

TDS at source by relying on the decision of Hon’ble Calcutta High Court in the case of PCIT Vs. Alom Excursions Ltd., [ITAT/268/2024), wherein the 4 CO No. 68/Kol/2025 Vivek Gupta High court has deleted the addition made u/s 68 of the Act by taking note of the fact of repayment of loan. Similarly, issue has been laid down

D.C.I.T CIR - 3,ASANSOL, ASANSOL vs. M/S SANJAY TRANSPORT AGENCY, BURDWAN

In the result, Revenue’s appeal stands dismissed

ITA 830/KOL/2013[2009-10]Status: DisposedITAT Kolkata26 Aug 2016AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year:-2009-10 Dcit, Circle-3, Asansol V/S. M/S Sanjay Transport At “Parmar Building”, Agency, 41, N.S.B. 54, G.T. Road (West), Road, Raniganj-713 347 Asansol-713 304 Burdwan [Pan No.Aavfs 6659 N] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 69A

69A, read with sections 143, 153, 153A of the Income-tax Act, 1961 - Unexplained moneys (Admission in sworn statement) - Assessment years 2001-02 to 2007-08 - Assessing Officer made additions as undisclosed income on basis of sworn statements of assessee during search and seizure - Assessee made out an issue that submissions of certain materials by him were not considered

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. EDUCO VENTURES PVT LTD., KOLKATA

Appeal is dismissed

ITA 2144/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Dec 2025AY 2015-16

Bench: the AO.

Section 133ASection 147Section 250Section 68

section 69A are not applicable to the cash transactions found recorded in some documents which are not recorded in the books of accounts. At the most these transaction represented unrecorded sales to which provi- sions of 69A of the Act are not applicable as these provisions are ap- plicable to any money, bullion, jewellery or other valuable article found during

EDUCO VENTURES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(4), KOLKATA

Appeal is dismissed

ITA 2024/KOL/2024[2015-2016]Status: DisposedITAT Kolkata18 Dec 2025AY 2015-2016

Bench: the AO.

Section 133ASection 147Section 250Section 68

section 69A are not applicable to the cash transactions found recorded in some documents which are not recorded in the books of accounts. At the most these transaction represented unrecorded sales to which provi- sions of 69A of the Act are not applicable as these provisions are ap- plicable to any money, bullion, jewellery or other valuable article found during

EDUCO VENTURES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(4), KOLKATA

Appeal is dismissed

ITA 2025/KOL/2024[2020-2021]Status: DisposedITAT Kolkata18 Dec 2025AY 2020-2021

Bench: the AO.

Section 133ASection 147Section 250Section 68

section 69A are not applicable to the cash transactions found recorded in some documents which are not recorded in the books of accounts. At the most these transaction represented unrecorded sales to which provi- sions of 69A of the Act are not applicable as these provisions are ap- plicable to any money, bullion, jewellery or other valuable article found during

DCIT CENTRAL CIRCLE 1(4), KOLKATA, KOLKATA vs. EDUCO VENTURES PVT LTD, KOLKATA

Appeal is dismissed

ITA 2125/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Dec 2025AY 2014-15

Bench: the AO.

Section 133ASection 147Section 250Section 68

section 69A are not applicable to the cash transactions found recorded in some documents which are not recorded in the books of accounts. At the most these transaction represented unrecorded sales to which provi- sions of 69A of the Act are not applicable as these provisions are ap- plicable to any money, bullion, jewellery or other valuable article found during

EIH LIMITED ,KOLKATA vs. DCIT, NFAC, DELHI

In the result, both the appeals of the assessee are partly allowed

ITA 181/KOL/2022[2017-18]Status: DisposedITAT Kolkata18 Nov 2024AY 2017-18

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

section 69A of the Act and made the impugned addition. At this point, it is necessary to extract certain relevant portions from the DRP’s order, wherein a remand report was called from the Ld. AO: “7.5 The AO in his Remand Report has stated that he had asked the assessee to produce all documentary evidence of cash deposit between

EIH LIMITED,KOLKATA vs. D.C.I.T., INCOME TAX DEPARTMENT, NFAC, DELHI, KOLKATA

In the result, both the appeals of the assessee are partly allowed

ITA 498/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Nov 2024AY 2018-2019

Bench: SHRI RAJPAL YADAV, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 92C

section 69A of the Act and made the impugned addition. At this point, it is necessary to extract certain relevant portions from the DRP’s order, wherein a remand report was called from the Ld. AO: “7.5 The AO in his Remand Report has stated that he had asked the assessee to produce all documentary evidence of cash deposit between

M/S. VANDANA GARG,HOWRAH vs. ITO, WD- 47(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1118/KOL/2023[2017-18]Status: DisposedITAT Kolkata01 Jan 2024AY 2017-18

Bench: Shri Rajesh Kumari.T.A. No. 1118/Kol/2023 Assessment Year: 2017-2018 M/S. Vandana Garg,.................................Appellant Flat 1/C, 15, Abhoy Guha Road, Liluah, Howrah-711204, West Bengal [Pan: Amepg0647B] -Vs.- Income Tax Officer,.................................Respondent Ward-47(1), Kolkata, 3, Government Place, Kolkata-700001 Appearances By: Shri Abhishek Bansal, Fca & Shri Ashish Goenka, Fca, Appeared On Behalf Of The Assessee Shri Vijay Kumar, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : December 20, 2023 Date Of Pronouncing The Order : January 01, 2024 O R D E R

Section 143(3)Section 69A

section 69A of the Income Tax Act, 1961. 3. The facts in brief are that the assessee filed return of income on 14.03.2018 electronically declaring total income of Rs.1,29,420/-. It is pertinent to state that the case of the assessee was selected for limited scrutiny through CASS on account of large cash deposits in SBI credit card

SRI SURYA PRAKASH BAGLA,KOLKATA vs. DCIT, CEN. CIR-VII, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 398/KOL/2014[2010-2011]Status: DisposedITAT Kolkata13 Dec 2017AY 2010-2011

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 398/Kol/2014 Assessment Year : 2010-11 Shri Surya Prakash Bagla -Vs- Dcit, Central Circle-Vii, Kolkata [Pan: Aebpb 4558 F] (Appellant) (Respondent)

For Appellant: Shri J.P. Khaitan, Sr. AdvocateFor Respondent: Shri A.K. Tiwari, CIT
Section 132Section 139(1)Section 139(5)Section 143(3)Section 271(1)Section 271(1)(c)Section 44ASection 80D

TDS to the tune of only Rs 2,00,040/- and self assessment tax of Rs 78,58,600/- paid on 14.9.2010. He did not take credit of tax paid in the sum of Rs 1,00,00,000/- on 23.7.2010 in the said original return filed on 15.9.2010. Since the ld AO had raised the very same issue

SANOWAR ALI KHAN ,KOLKATA vs. ITO, WARD 25(1),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1503/KOL/2025[2022-2023]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-2023

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 250Section 271ASection 282

section 282 of the Act and the assessee came to know that the assessment was completed ex-parte only on the basis of the order passed u/s 271AAC(1) of the Act dated 30.06.2025, and also that the ex parte order was passed u/s 250 of the Act by the Ld. CIT(A) relating to the quantum matter

INCOME TAX OFFICER, GANGTOK vs. BHUMIKA RAI , NAMCHI, SIKKIM

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 1581/KOL/2024[2017-18]Status: DisposedITAT Kolkata23 Jan 2025AY 2017-18

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 10Section 147Section 250Section 69Section 69A

section 10 of the Act and had been regularly paying the GST on other income vide GST No. 11BPVPRG1ZU. The details of Dish TV recharge where even the TDS was deducted regularly were also attached. The Ld. AO examined the reply and required the assessee to furnish proof of residency of Sikkim along with documentary evidence and also to justify

DR PALLAB GHOSH,KOLKATA vs. I.T.O WD - 55(1),KOLKATA, KOLKATA

In the result, assessee’s appeal stands partly allowed for statistical purpose

ITA 659/KOL/2013[2008-2009]Status: DisposedITAT Kolkata08 Feb 2017AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

Section 143(2)Section 143(3)Section 23(4)(b)Section 40Section 69C

69A of the LT. Act which is completely arbitrary, unjustified and illegal. ITA No.659/Kol/2013 A.Y. 2008-09 Dr. P. Ghosh Vs. ITO Wd-55(1) Kol. Page 2 3. For that on the facts of the case, the Ld. C.LT.(A) was wrong in dittoing the order of the A.O. and confirming the addition

CHANDRA SALES AGENCY,SIKKIM vs. ACIT, CIRCLE 3(2), GANGTOK

In the result, appeal of the assessee is allowed

ITA 259/KOL/2025[2017-18]Status: DisposedITAT Kolkata15 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 10Section 144Section 271ASection 69A

69A of the Act and proceeding u/s. 271AAC of the Act were also initiated. Thereafter, assessee vide letter dated 13.12.2019 submitted before the Assessing Officer that assessee is a Sikkimese resident and also furnished the trade license to that effect with other documents in respect of the cash deposits. The Assessing Officer also noted at para 11 that

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. WELKIN TELECOM INFRA PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is partly allowed

ITA 1087/KOL/2023[2013-14]Status: DisposedITAT Kolkata10 Oct 2024AY 2013-14

Bench: Shri Rajpal Yadav (Vice President), Dr. Manish Borad (Accountant Member)

Section 142Section 143(3)Section 250Section 36(1)(va)Section 40Section 40A(3)

section 142(2A) of the I. T. Act, 1961. 2) That on the facts and circumstances of the case, the CIT(A) erred in not giving any cognizance to the fact that the assessee failed to explain the negative cash balance in the regular cash book of the assessee before the I.T.A. No. 1087/Kol/2023 Welkin telecom Infra

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), KOLKATA, KOLKATA vs. ADHUNIK INFRASTRUCTURES PRIVATE LIMITED , KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1069/KOL/2024[2015-16]Status: DisposedITAT Kolkata09 Feb 2026AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 131Section 131(1)Section 143(3)Section 148Section 250Section 68Section 69A

69A of the Act on account of undisclosed income made by the AO since the assessee had failed to establish the genuineness of the transactions and the identity and creditworthiness of the creditors. ITA No.: 1069/KOL/2024 Assessment Year: 2015-16 Adhunik Infrastructures Private Limited. 3. The department craves the right to add, alter, amend or withdraw any ground of appeal