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6 results for “reassessment”+ Section 194Jclear

Sorted by relevance

Chennai12Delhi12Jaipur9Patna6Mumbai6Bangalore3Kolkata2Jodhpur2Visakhapatnam1Cuttack1Lucknow1Ahmedabad1

Key Topics

Section 2508Section 1477Section 136Section 194J4Section 1444Penalty4Limitation/Time-bar4Section 403TDS3Disallowance

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

section 194J and for the purpose of maintenance of books of account respectively. However, for assessing the income under the head salary, there ought to be the relationship of employer and employee, which can be discerned from the agreement and the terms of contract. It has been held in the case of Commissioner of Income-tax (TDS), Chandigarh

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

3
Condonation of Delay3
Section 44A2
ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

section 194J and for the purpose of maintenance of books of account respectively. However, for assessing the income under the head salary, there ought to be the relationship of employer and employee, which can be discerned from the agreement and the terms of contract. It has been held in the case of Commissioner of Income-tax (TDS), Chandigarh

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 261/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 271(1)(c)

194J of the Act, a notice under section 148 of the Act was issued on 14.02.2017. As the assessee had not filed the return of income for A.Y. 2014-15 either under section 139 and did not file the same even in response to the notice under section 148 of the Act, therefore, the order under section 147 read with

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 262/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 271(1)(c)

194J of the Act, a notice under section 148 of the Act was issued on 14.02.2017. As the assessee had not filed the return of income for A.Y. 2014-15 either under section 139 and did not file the same even in response to the notice under section 148 of the Act, therefore, the order under section 147 read with

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

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

ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250

194J. Hence, there was no liability to deduct any TDS on the said payments. As regards section 194C, the assessee had paid a sum of ₹54,59,700/- to 10 transporters and the aggregate amount in each case had exceeded the specified limit of ₹75,000/- for deduction of TDS. However, as per sub-section (6), thereof no deduction

ANIL KUMAR,NALANDA vs. ITO, WARD- 2 (3), BIHARSHARIF

In the result, the appeal of the assessee is allowed

ITA 361/PAT/2023[2014-15]Status: DisposedITAT Patna03 Oct 2024AY 2014-15

Bench: Shri Rajpal Yadav & Shri Dr. Manish Boradi.T.A. No. 361/Pat/2023 Assessment Year: 2014-15 Anil Kumar National Faceless Assessment Centre M/S Raj Trading Company, Nfac, Delhi Harnaut, Nalanda, Patna-803110 Vs Bihar [Pan : Azopc268H] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri AK Rastogi, Sr. AdvFor Respondent: Shri Ashwani Kumar, Sr. DR
Section 144BSection 147Section 194JSection 40

Section 40(a)(ia). 10. For that the order passed by the Ld. CIT(A) is wrong, illegal and unjustified in the facts and circumstances of the appellant's case. 11. For that the appellant reserves its right to furnish detailed written submission along with documents and evidences on or before date of hearing. 12. For that the appellant