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33 results for “TDS”+ Addition to Incomeclear

Sorted by relevance

Delhi2,451Mumbai2,337Chennai747Bangalore555Hyderabad515Ahmedabad483Kolkata465Jaipur351Pune311Raipur305Chandigarh291Cochin201Patna197Indore164Surat137Visakhapatnam130Rajkot130Lucknow120Nagpur106Cuttack98Ranchi79Jodhpur65Amritsar60Agra56Guwahati52Jabalpur41Panaji33Dehradun33Allahabad19Varanasi9

Key Topics

Section 4033Addition to Income32Section 143(3)31TDS30Section 201(1)27Deduction23Section 194C20Disallowance20Section 133A11Section 250

PARKKOT MARITIMA AGENCIES PRIVATE LIMITED,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO

The appeal of the assessee is partly allowed for statistical purposes in aforestated terms

ITA 169/PAN/2023[2008-09]Status: DisposedITAT Panaji04 Feb 2025AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 169/Pan/2023 Assessment Year : 2008-09 Parkkot Maritime Agencies Pvt Ltd. Parkkot House, Swatantra Path, Vasco-Da-Gama, Goa-403802 Pan : Aadcp1208P . . . . . . . Applicant V/S Dy. Commissioner Of Income Tax Circle-1, Margoa, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Shivrama Iyer [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 28/01/2025 Date Of Pronouncement : 28/01/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2023-24/1055088420(1) Dt. 11/08/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [In Short ‘The Act’] By The National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’] Which In Turn Arisen Out Of Order Of Regular Assessment Dt. 16/03/2015 Framed U/S 143(3) R.W.S 147 Of The Act By The Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa [In Short ‘Ld. Ao’].

For Appellant: Mr S V Shivrama Iyer [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 143(1)Section 143(3)Section 148Section 199

Showing 1–20 of 33 · Page 1 of 2

10
Section 194A9
Survey u/s 133A8
Section 234B
Section 250

addition on merits. ITAT-Panaji Page 3 of 7 Parkkot Maritime Agencies Pvt Ltd. Vs DCIT ITA No 169/PAN/2023 AY: 2008-09 4. We note that, for the year under consideration the assessee had business transaction with three counter parties namely; (a) MSPL Ltd, (b) MSPL Ltd EOU-I unit & EOU-II unit, and (c) Dena Bank. The collective figures

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

Income Tax Rules, 1962 [‘the rules’] where assessee branch defaulted in obtaining Valid Form No 15G/15H as applicable [‘first default’] and (b) payment/credit of interest to depositors/customers exceeding ceiling of ₹10,000/- without deducting therefrom a TDS u/s 194A of the Act [‘second ITAT-Panaji Page 4 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

Income Tax Rules, 1962 [‘the rules’] where assessee branch defaulted in obtaining Valid Form No 15G/15H as applicable [‘first default’] and (b) payment/credit of interest to depositors/customers exceeding ceiling of ₹10,000/- without deducting therefrom a TDS u/s 194A of the Act [‘second ITAT-Panaji Page 4 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

Income Tax Rules, 1962 [‘the rules’] where assessee branch defaulted in obtaining Valid Form No 15G/15H as applicable [‘first default’] and (b) payment/credit of interest to depositors/customers exceeding ceiling of ₹10,000/- without deducting therefrom a TDS u/s 194A of the Act [‘second ITAT-Panaji Page 4 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT

VEERENDRA BASAVARAJ KOUJALAGI,BELAGAVI vs. CIRCLE 1 BELAGAVI, BELAGAVI

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

ITA 289/PAN/2025[2010-11]Status: DisposedITAT Panaji10 Dec 2025AY 2010-11

Bench: Shri Pavan Kumar Gadalei T A. No.289/Pan/2025 (A.Y.2010-11) Veerendra Basavarajkoujalagi Vs Ito-Circle 1, Shri. Laxmi Complex,1St Cross Chessonroad, . Apmc Road,Sadashivnagar, Dr.Ambedkar Road, Belagavi-590001, Belagavi-590001. Karnataka. Karnataka. Pan .No. Agrpk3086D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

income, land holdings, sale bills, TDS deductions, operation and maintenance charges of wind mill and confirmations. Whereas the Assessing officer has dealt on facts at Para 3 & 6 of the order and was not satisfied with the explanations and made additions

FABRICA DA IGRE JA DE NAVELIM,NAVELIM vs. INCOME TAX OFFICER (EXEMPTION), WARD - 1, PANAJI

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

ITA 192/PAN/2025[2015-16]Status: DisposedITAT Panaji13 Feb 2026AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.192/Pan/2025 (A.Y. 2015-16) Fabrica Da Igreja De Navelim, Vs I T O, Our Lady Of Rosary Church, National E Assessment . Navelim, Salcete, Centre, South Goa-403707. Delhi. Goa. Pan.No.Aaatf0452H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 11Section 12A

TDS u/sec194A of the Act deducted by the banks on the interest income received in the F.Y.2014-15 and the assesse has not filed the return of income for the A.Y.2015-16. The Assessing officer (A.O) has reason to believe that the income has escaped the assessment and issued notice u/sec148 of the Act. The assessee has filed the return of income

TRIMURTI MINING SERVICES,MARGAO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO

Appeal is dismissed in above terms

ITA 395/PAN/2018[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 40Section 41(1)

addition of Rs.1,53,013/- comprehending the vehicle rental as contract receipt liable to TDS u/s.194C of the Income Tax Act and consequently

SRITHIK ISPAT PRIVATE LIMITED,GOA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) PANAJI,GOA, PANAJI,GOA

The appeal is allowed for statistical purposes

ITA 48/PAN/2025[2016-17]Status: DisposedITAT Panaji31 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year: 2016-17 Srithik Ispat Pvt. Ltd. Plot No. 3, Sanguem Industrial Estate, Sanguem, Goa-403704 Pan : Aaics1765P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . Respondent Appearances Assessee By: Mrs Girija Agrawal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing: 30/07/2025 Date Of Pronouncement : 31/07/2025 Order Per G. D. Padmahshali; This Assessee’S Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Din & Order No 1068425181(1) Dt. 06/09/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Act Which Originated From Order Of Assessment Passed U/S 144 Of The Act By Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. [‘Ld. Ao’].

For Appellant: Mrs Girija Agrawal [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 144Section 250Section 251Section 251(1)(a)Section 253(1)Section 40Section 68

Income Tax, Circle-2(1), Panaji, Goa. [‘Ld. AO’]. ITAT-Panaji Page 1 of 8 Srithik Ispat Pvt. Ltd. Vs ACIT ITA No. 048/PAN/2025 AY : 2016-17 2. The primary grievance in present appeals twirls around ex-parte dismissal of appeal in contravention of s/s (6) of 250 of the Act. 3. We have vouched sufficiency of reasons behind

COMMUNIDADE OF CHICALIM,CHICALIM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI

In the result, the appeal filed by the assesse is partly allowed

ITA 207/PAN/2024[2016-17]Status: DisposedITAT Panaji17 Mar 2026AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.207/Pan/2024 (A.Y. 2016-17 ) Comunidade Of Chicalim, Vs Acit Circle 2(1), Ground Floor, St Xavier Aaykar Bhavan, . Church Building, Edc, Patto, Chicalim-403802, Panjim South Goa,Goa. Goa-403001. Pan .No. Aaaabc0196P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 139(5)Section 57Section 74

TDS and (iii)Delayed payment of tax and return of income filed after due date. Further the Assessing Officer (A.O) has issued notice u/sec143(2) and u/sec142(1) of the Act calling for the details in support of return of income filed. In compliance, the assessee has filed the detailed submissions along with requisite information and documents. The Assessing officer

MRS VINI P. KENI,PANAJI vs. INCOME TAX OFFICER, WARD - 1(3), PANAJI

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

ITA 112/PAN/2022[2014-15]Status: DisposedITAT Panaji20 Mar 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 112/Pan/2022 (A.Y. 2014-15 ) Vini Prasad Keni, Vs Ito-Ward-1(3), Keni Building, Aayakar Bhavan, . Dr.Dada Vaidhya Road, Panaji-403001, Panjim-403001, Goa. Goa. . Pan .No. Adppk9767N (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri D.E.Robinson.Ar Revenue By Sri Narender Reddy.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 25.02.2025 घोषणा क" तार"ख/Date Of Pronouncement 20.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/ Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay Of 13 Days In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed The Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal. The Assessee Has Raised

Section 14ASection 194CSection 40

additions made by the Assessing Officer. 3. The brief facts of the case are that, the assesse has filed the return of income on 30-11-2014 disclosing a total income of Rs.8,31,650/-. Subsequently the case was selected for limited scrutiny under CASS and the notice u/sec143(2) and u/sec142(1) of the Act along with questionnaire

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, MARGAO., MARGAO vs. M/S SALGAONCAR MINING INDUSTRIES PVT. LTD., PANAJI

In the result, the appeal filed by the Revenue in ITA

ITA 135/PAN/2016[2011-12]Status: DisposedITAT Panaji05 Oct 2023AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Prabhakar Anand
Section 143(3)Section 14ASection 41(1)

income of Rs.201,87,55,957/-. While doing so, the Assessing Officer made addition of Rs.24,52,468/- u/s 14A, addition on account of unpaid deposits to sundry creditors of Rs.59,03,90,714/-, disallowance of Rs.2,82,83,020/- debited to the Profit & Loss Account and addition on account of discrepancy in the receipts as per Form 26AS

SALGAOCAR MINING INDUSTRIES PRIVATE LIMITED.,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE., MARGAO

In the result, the appeal filed by the Revenue in ITA

ITA 118/PAN/2016[2011-12]Status: DisposedITAT Panaji05 Oct 2023AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Prabhakar Anand
Section 143(3)Section 14ASection 41(1)

income of Rs.201,87,55,957/-. While doing so, the Assessing Officer made addition of Rs.24,52,468/- u/s 14A, addition on account of unpaid deposits to sundry creditors of Rs.59,03,90,714/-, disallowance of Rs.2,82,83,020/- debited to the Profit & Loss Account and addition on account of discrepancy in the receipts as per Form 26AS

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 179/PAN/2025[2021-22]Status: DisposedITAT Panaji18 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

TDS and the Karagir had considered the same amount for taxation in his person income tax return. Thus, no cash was paid back to appellant. The chart below depicts the said contention of the appellant. The appellant also filed copies of ITR of these Karigars for year under consideration. 4.10 In view of the above discussion

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 177/PAN/2025[2020-21]Status: DisposedITAT Panaji18 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

TDS and the Karagir had considered the same amount for taxation in his person income tax return. Thus, no cash was paid back to appellant. The chart below depicts the said contention of the appellant. The appellant also filed copies of ITR of these Karigars for year under consideration. 4.10 In view of the above discussion

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 175/PAN/2025[2018-19]Status: DisposedITAT Panaji18 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

TDS and the Karagir had considered the same amount for taxation in his person income tax return. Thus, no cash was paid back to appellant. The chart below depicts the said contention of the appellant. The appellant also filed copies of ITR of these Karigars for year under consideration. 4.10 In view of the above discussion

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 176/PAN/2025[2019-20]Status: DisposedITAT Panaji18 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

TDS and the Karagir had considered the same amount for taxation in his person income tax return. Thus, no cash was paid back to appellant. The chart below depicts the said contention of the appellant. The appellant also filed copies of ITR of these Karigars for year under consideration. 4.10 In view of the above discussion

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 180/PAN/2025[2022-23]Status: DisposedITAT Panaji18 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

TDS and the Karagir had considered the same amount for taxation in his person income tax return. Thus, no cash was paid back to appellant. The chart below depicts the said contention of the appellant. The appellant also filed copies of ITR of these Karigars for year under consideration. 4.10 In view of the above discussion

DINKAR KASHIMATH PATIL,MARCELA vs. INCOME TAX OFFICER-W-1(3),PANAJI, PANAJI

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

ITA 10/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.10/Pan/2025 (A.Y. 2018-19 ) Dinkar Kashimath Patil, Vs National Faceless H.No.322/3,Ganpatiwada, Assessment Centre, . Near Graceland,Khandola, Delhi. Marcela, Ponda-403107, . Goa. Pan/Gir No. Ajjpp9976E (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144Section 194I

TDS was deducted under section 194IA of the Act The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act. And further notice u/sec142(1) of the Act was issued to furnish the details. Since, no explanations/details were filed, the AO considering the information available on record has invoked the provisions

PENTAIR WATER INDIA PRIVATE LIMITED,VERNA vs. JCIT, MARGAO RANGE, MARGAO

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

ITA 76/PAN/2020[2009-10]Status: DisposedITAT Panaji22 Aug 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) Pentair Water India Pvt. Ltd., Vs Jcit, Margao Range, L-52-55, Verna Industrial Margao, Goa. Estate, Phase-Ii, Verna, Salcette, Goa. Pan: Aabcs 8856 L Appellant Respondent Assessee By : Shri Rakesh Agrawal, Fca Revenue By : Shri N. Shrikanth, Dr Date Of Hearing : 16/08/2023 Date Of Pronouncement : 22/08/2023 O R D E R Per Partha Sarathi Chaudhury, Jm: This Appeal Preferred By The Assessee Emanates From The Order Of Commissioner Of Income Tax (Appeals)-1, Panaji, Dated 16.03.2020 For A.Y.2009-10 As Per The Grounds Of Appeal On Record.

For Appellant: Shri Rakesh Agrawal, FCAFor Respondent: Shri N. Shrikanth, DR
Section 154Section 234BSection 37Section 40

addition amounting to Rs.13,21,000/-. 3. Being aggrieved, the matter was taken before the ld. CIT(A). Before the ld. CIT(A), the assessee had filed detailed written Pentair Water India Pvt. Ltd. submissions, the relevant part of which is extracted as follows:- "During the course of hearing in the referred case on 03.03.2020, a query has been raised

MAHALASA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED ,PHONDA vs. INCOME TAX OFFICER, WARD - 2(3), PANAJI

Appeal is allowed in above terms

ITA 56/PAN/2019[2015-16]Status: DisposedITAT Panaji19 Jul 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 251Section 40Section 80PSection 80P(4)

additions made by learned AO u/s 40(a)(ia) of Rs.42,73,878/- be deleted " 3. In the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) has erred in not considering, while deciding that the appellant is not a co- operative bank, the fact that the appellant cannot and does not have the facility; that