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26 results for “TDS”+ Section 253(2)clear

Sorted by relevance

Mumbai534Delhi469Chennai170Bangalore121Karnataka90Kolkata57Jaipur56Chandigarh56Indore45Ahmedabad38Cochin32Lucknow30Pune30Raipur27Nagpur26Surat14Panaji13Rajkot13Hyderabad10Amritsar10Guwahati6Jodhpur6Varanasi5Jabalpur5Allahabad4Telangana4Patna4Visakhapatnam3SC2Dehradun2J&K1Cuttack1Calcutta1Agra1

Key Topics

Section 25027Section 271C24TDS20Section 201(1)16Section 194A12Section 253(1)10Section 253(5)10Section 14710Condonation of Delay10Section 139(1)

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

2) no valid assessment is framed. Reliance on: i) (2010) 321 ITR 362 (SC) ACIT & Anr. Vs. Hotel Blue Moon (P- 103 – 112) (105) ii) (2019) 108 taxmann.com 183 (SC) CIT vs. Laxman Das Khandelwal (P- 113 – 118) (114) iii) ITAT order in ITA No.1744/Mum/2016 in the case of Shri Sudhir Menon vide order dated 03/10/2018

Showing 1–20 of 26 · Page 1 of 2

7
Limitation/Time-bar7
Addition to Income6

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 160/NAG/2022[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

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

2 years, the matter has been delayed. It was submitted that the Zonal Office of Bank of India, Nagpur thereafter took up the matter for all the branches of Nagpur Zone and appointed a centralized consultant for 8 Bank of India all the branches for filing of appeals and compliances of sec 201(1) and sec 201(1A) notices

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 153/NAG/2022[2010-11]Status: DisposedITAT Nagpur09 Jun 2022AY 2010-11

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

2 years, the matter has been delayed. It was submitted that the Zonal Office of Bank of India, Nagpur thereafter took up the matter for all the branches of Nagpur Zone and appointed a centralized consultant for 8 Bank of India all the branches for filing of appeals and compliances of sec 201(1) and sec 201(1A) notices

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 135/NAG/2023[2016-17]Status: DisposedITAT Nagpur16 May 2024AY 2016-17

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 134/NAG/2023[2015-16]Status: DisposedITAT Nagpur16 May 2024AY 2015-16

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 136/NAG/2023[2018-19 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 144/NAG/2023[2020-21]Status: DisposedITAT Nagpur16 May 2024AY 2020-21

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,GHAZIABAD vs. DEPUTY COMMISSIONE OF INCOMDE EF, GAZIABADQQQ.

In the result, appeal filed by the assessee being ITA no

ITA 137/NAG/2023[2018-19 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 138/NAG/2023[2018-19 (Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 140/NAG/2023[2019-20 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 141/NAG/2023[2019-20 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 142/NAG/2023[2019-20(Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 143/NAG/2023[2019-20 (Q-4)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

BANK OF INDIA, DHARAMPETH,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 4/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, ITWARI ,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS) RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 3/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 5/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, BUTIBORI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 8/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 7/NAG/2023[2011-12]Status: DisposedITAT Nagpur22 Mar 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 6/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 253/NAG/2024[2019-20]Status: DisposedITAT Nagpur03 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

TDS onc omission expenditure/receipt and other expenses. He, submitted that the learned PCIT has directed the Assessing Officer to inquire into the matter beyond the issue noted in the show cause notice(s) dated 09.03.2024 to the assessees, 9 ITA.Nos.251 254 252 253 & 255 NAG 2024 which is not sustainable in law as held by the Hon’ble Supreme