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15 results for “disallowance”+ Section 194C(6)clear

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Key Topics

Section 143(3)21 Section 80I18 Section 194C17 Section 4016 Disallowance13 Section 14712 Section 153A12 Deduction12 Section 143(1)9 Addition to Income

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

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

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

6) are independent of section 194C(7), and just because there is violation of provisions of section 194C(7), disallowance

8

Section 36(1)(iii)4

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Vijay Agrawal

Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

disallowing 30% of the amount 4 Raghav Agritech paid to the contractor without deduction of tax for violating the provisions of section 40(a)(ia) r.w.s. 194C(1). The appellant's appeal on this ground is therefore dismissed.” 6

SHRI SANJAY KUMAR SINGH ,NAGPUR vs. INCOME TAX OFFICER WARD 8(1), NAGPUR

Appeal is allowed in above terms

ITA 96/NAG/2020[2006-07]Status: DisposedITAT Nagpur23 Dec 2022AY 2006-07

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.96/Nag/2020 िनधा"रण वष" / Assessment Year : 2006-07 Shri Sanjay Kumar Singh, Vs. Ito, Ward- 8(1), Nagpur. Hanshu Patel Building, Amravati Road, Wadi, Nagpur- 440023. Pan : Axbps9499K Appellant Respondent Assessee By None : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 27.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2006-07 Arises Against The Cit(A)-2, Nagpur’S Order Dated 21.08.2019 Passed In Case No. Cit(A)-2/141/2013-14, Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. The Very Factual Position Existed On All Previous Hearing As Well. He Is Accordingly Proceeded Ex-Parte.

For Respondent: Shri G. J. Ninawe

Section 143(3)Section 194CSection 40

194C of the Act. Faced with this situation, I delete the impugned section 40(a)(ia) disallowance of Rs.9,22,133/- in issue. 3 The assessee succeeds in his sole substantive grievance. Ordered accordingly. 5. This assessee’s appeal is allowed in above terms. Order pronounced on this 27th day of December, 2022. (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

6 of the Assessment -. On careful perusal of the observations of the AO, I find that the AO has discussed the observations of the investigation wing at the time of search. It is quite clear from the finding recorded by the AO in his order that the AO has made proportionate disallowance of expenditure in the case of assessee merely

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

6 of the Assessment -. On careful perusal of the observations of the AO, I find that the AO has discussed the observations of the investigation wing at the time of search. It is quite clear from the finding recorded by the AO in his order that the AO has made proportionate disallowance of expenditure in the case of assessee merely

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

6 of the Assessment -. On careful perusal of the observations of the AO, I find that the AO has discussed the observations of the investigation wing at the time of search. It is quite clear from the finding recorded by the AO in his order that the AO has made proportionate disallowance of expenditure in the case of assessee merely

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

6 of the Assessment -. On careful perusal of the observations of the AO, I find that the AO has discussed the observations of the investigation wing at the time of search. It is quite clear from the finding recorded by the AO in his order that the AO has made proportionate disallowance of expenditure in the case of assessee merely

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

6 of the Assessment -. On careful perusal of the observations of the AO, I find that the AO has discussed the observations of the investigation wing at the time of search. It is quite clear from the finding recorded by the AO in his order that the AO has made proportionate disallowance of expenditure in the case of assessee merely

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

6 of the Assessment -. On careful perusal of the observations of the AO, I find that the AO has discussed the observations of the investigation wing at the time of search. It is quite clear from the finding recorded by the AO in his order that the AO has made proportionate disallowance of expenditure in the case of assessee merely

DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2, NAGPUR vs. M/S UNITED BUILDERS , BHANDARA

In the result, appeal filed by the Revenue is allowed

ITA 56/NAG/2020[2014-15]Status: DisposedITAT Nagpur14 Aug 2024AY 2014-15

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

For Appellant: NoneFor Respondent: Shri Kailash C. Kanojiya

Section 133(6)Section 143(3)

6. The Assessing Officer observed that the assessee could not explain and prove the genuineness of the expenses claimed on account of sub contract expenses. He was of the opinion that the assessee has also failed to prove any nexus between the claim of these expenses and the receipt / work-in- M/s. United Builders ITA no.56/Nag./2020 progress represented

INCOME TAX OFFICER WARD -1, AKOLA vs. M/S BALKRISHANA TRADERS , NAGPUR

In the result, all the appeals of Revenue are dismissed

ITA 2/NAG/2019[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle

INCOME TAX OFFICER WARD -1, AKOLA vs. M/S BALKRISHANA TRADERS , NAGPUR

In the result, all the appeals of Revenue are dismissed

ITA 1/NAG/2019[2008-09]Status: DisposedITAT Nagpur31 Oct 2023AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle

INCOME TAX OFFICERS WARD -1 , AKOLA vs. M/S BALKRISHANA TRADERS , AKOLA

In the result, all the appeals of Revenue are dismissed

ITA 3/NAG/2019[2010-11]Status: DisposedITAT Nagpur31 Oct 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle

M/S TAWARI TRADERS ,BULDHANA vs. INCOME TAX OFFICER WARD -2, KHAMGAON

In the result, appeal by the assessee stands dismissed

ITA 193/NAG/2019[2013-14]Status: DisposedITAT Nagpur04 Mar 2025AY 2013-14

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

For Appellant: Shri Rachit ThakkarFor Respondent: Shri Abhay Y. Marathe

Section 36Section 36(1)(iii)Section 40

194C and 200 in the instant case), he would still go scot free, without suffering the consequences of such monetary default in spite of specific provisions laying down these consequences. The Punjab & Haryana High Court has exhaustively interpreted Section 40(a(ia) keeping in mind different aspects. We would again quote the following paragraphs from the said judgment, with

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

ITA 176/NAG/2022[2014-15]Status: DisposedITAT Nagpur30 Jan 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

Section 143(3)Section 271

194C unlike in this case wherein the said party had deducted TDS at the rate of 10% under section 194J (a section applicable when payee is a professional/ technical service provider). It was also stated that, the entries in the TDS statement hosted by the Department are based on the TDS returns filed by the deductors and as such