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78 results for “TDS”+ Survey u/s 133Aclear

Sorted by relevance

Delhi260 Mumbai227 Hyderabad105 Bangalore97 Patna78 Chennai72 Kolkata63 Jaipur51 Raipur44 Chandigarh33 Visakhapatnam24 Rajkot23 Pune19 Ahmedabad19 Agra16 Indore16 Lucknow14 Guwahati13 Nagpur12 Jodhpur10 Surat10 Panaji8 Cochin7 Varanasi4 Allahabad2 Jabalpur2 Ranchi2 Dehradun1

Key Topics

Section 194H195 Section 133A75 Survey u/s 133A75 TDS73 Deduction66 Section 20165 Section 25010 Section 2638 Addition to Income8 Limitation/Time-bar

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 92/PAT/2021[2015-16]Status: DisposedITAT Patna14 Jan 2025AY 2015-16

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

TDS liability on the assessee for making payments to labourers. The Ld. AO has recorded that during the course of survey u/s 133A

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

Showing 1–20 of 78 · Page 1 of 4

7

Section 253(3)4

ITA 94/PAT/2021[2017-18]Status: Disposed

ITAT Patna

14 Jan 2025

AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

TDS liability on the assessee for making payments to labourers. The Ld. AO has recorded that during the course of survey u/s 133A

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 93/PAT/2021[2016-17]Status: DisposedITAT Patna14 Jan 2025AY 2016-17

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

TDS liability on the assessee for making payments to labourers. The Ld. AO has recorded that during the course of survey u/s 133A

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 91/PAT/2021[2014-15]Status: DisposedITAT Patna14 Jan 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

TDS liability on the assessee for making payments to labourers. The Ld. AO has recorded that during the course of survey u/s 133A

DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. PARTH ASHRAM EDU SERVICES PRIVATE LIMITED, PATNA

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

ITA 444/PAT/2024[2019-20]Status: DisposedITAT Patna19 Feb 2026AY 2019-20

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133ASection 143(1)Section 250Section 292C

TDS which was mandated as per the provisions of the Act. The emails were not the part of the seized materials but presented later at the time of assessment proceedings. If the emails were present with the director of the appellant company at the time of survey, why the same were not presented before the survey team. Also

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 263

133A of the Income Tax Act was carried out at the business premises of the assessee on 14.09.2017. 2 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. The assessment proceeding remained dormant and thereafter the ld. Pr. CIT-1, Patna vide its order dated 13.01.2021 transferred the jurisdiction of the ld. Assessing Officer from ACIT, Circle-2, Begusarai

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 124/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 127Section 142(1)Section 143(2)Section 143(3)Section 263

TDS. Hence, Assessee cannot suppress its receipts. Hence, total receipt of the assessee for the year can be taken as base for the purpose of calculation of profits and gains from business of the assessee. In the absence of proper books of accounts, for the purpose of calculation of true and correct profits and gains from business of the assessee

BBCPL-RCPL (JV),JAMUI vs. PCIT CENTRAL, PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 122/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

133A of the Income Tax Act was carried out at the premises of the assessee on 14th September, 2017. The assessee has filed its return of income on 23.03.2019 declaring total income of Rs.89,06,375/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) of the Income

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 136/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 141/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 150/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 142/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 143/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 144/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 140/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 149/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 139/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 148/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 147/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 146/PAT/2024[2016-17]Status: DisposedITAT Patna01 May 2024AY 2016-17

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 133ASection 194HSection 201

survey u/s 133A of the Act on the assessee on 15.11.2017 and examined the transactions carried out by the assessee during F.Y. 2015-16 and on going through the record observed that for the purpose of procurement of food grains, the assessee corporation paid commission to PACS and the same is liable for deduction of tax u/s 194H