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3 results for “TDS”+ Section 249clear

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Key Topics

Addition to Income3Section 682TDS2Disallowance2

SHRI MAHESH DEVDUTTA GUPTA,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 2(3),, NAGPUR

In the result, the addition so made is directed to be deleted and the ground of appeal is allowed

ITA 143/NAG/2017[2005-06]Status: DisposedITAT Nagpur10 Jun 2022AY 2005-06

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

For Appellant: Shri Rajesh V.Loya, CAFor Respondent: Shri Vitthal Bhosale, JCIT
Section 68

TDS certificates, which were enclosed with the return of income. It was submitted that in the earlier assessment year 2003–04, the Assessing 6 ITANo.143/Nag/2017 Officer assessed income from rent and service charges received from ICICI Prudential Life Insurance Co. Ltd and IDBI Bank Ltd. as income from House property. It was submitted that though the ld.CIT(A) invoked provisions

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR

In the result, appeal of the revenue is dismissed

ITA 47/NAG/2023[2013-14]Status: Disposed
ITAT Nagpur
09 Jun 2025
AY 2013-14
Section 147Section 148

section 148 of the Act, assessee filed NIL return of income\nfor the year under consideration i.e. A. Y. 2016-17. Assessing Officer concluded the assessment\nvide assessment order dated 24.08.2021 and assessed total income at Rs.2,67,14,897/- by making\naddition of Rs.2,67,14,897/- on account of Long Term Capital Gain (In short “LTCG”) arising\nout

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, BSNL RTTC BUILDING vs. THE WARDHA DISTRICT CENTRAL COOPERATIVE BANK LTD, WARDHA

In the result, Revenue’s appeal stands allowed for statistical purposes

ITA 99/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

249 ITR 216], has held that Assessment order must be made after the assessee has been given reasonable opportunity of setting out his case; assessment made without giving the assessee such an opportunity was liable to be set aside. Further, I find that in the case of Lal Construction Company. Secunderabad v/s the DCIT, Circle-10(1), Hyderabad