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49 results for “TDS”+ Section 153Aclear

Sorted by relevance

Delhi441Mumbai430Hyderabad231Bangalore204Chennai162Jaipur98Cochin89Chandigarh56Ahmedabad56Pune49Visakhapatnam39Kolkata38Indore31Nagpur22Karnataka21Guwahati17Rajkot16Cuttack15Agra11Allahabad11Raipur11Jodhpur10Patna9Lucknow6Amritsar6Dehradun6Kerala5Surat5Rajasthan1Gauhati1Telangana1SC1Ranchi1

Key Topics

Section 153A70Section 143(3)59Section 80I51Section 234C48Section 13237Addition to Income35Section 271(1)(c)28Search & Seizure24Disallowance17Section 132(4)

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

TDS certificates / 15G forms for verification. The assessee filed an application for admission of additional evidences under Rule 46A before the Ld. CIT(A) / NFAC. The invocation of 6 CO No.43/PUN/2025 provisions of section 115BBE of the Act was also challenged before the Ld. CIT(A) / NFAC. 8. Based on the arguments advanced by the assessee

Showing 1–20 of 49 · Page 1 of 3

16
Section 139(1)12
TDS12

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1811/PUN/2014[2012-13]Status: DisposedITAT Pune23 Mar 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

153A(a) of the Act, the return filed under sub-section was deemed to be return filed under section 139 of the Act and provisions of the Act shall apply accordingly to the said return. The assessee has summarized chart of deduction under section 80IA(4) of the Act for assessment years 2006-07 to 2012-13 with original date

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1807/PUN/2014[2008-09]Status: DisposedITAT Pune23 Mar 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

153A(a) of the Act, the return filed under sub-section was deemed to be return filed under section 139 of the Act and provisions of the Act shall apply accordingly to the said return. The assessee has summarized chart of deduction under section 80IA(4) of the Act for assessment years 2006-07 to 2012-13 with original date

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1809/PUN/2014[2010-11]Status: DisposedITAT Pune23 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

153A(a) of the Act, the return filed under sub-section was deemed to be return filed under section 139 of the Act and provisions of the Act shall apply accordingly to the said return. The assessee has summarized chart of deduction under section 80IA(4) of the Act for assessment years 2006-07 to 2012-13 with original date

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1805/PUN/2014[2006-07]Status: DisposedITAT Pune23 Mar 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

153A(a) of the Act, the return filed under sub-section was deemed to be return filed under section 139 of the Act and provisions of the Act shall apply accordingly to the said return. The assessee has summarized chart of deduction under section 80IA(4) of the Act for assessment years 2006-07 to 2012-13 with original date

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1806/PUN/2014[2007-08]Status: DisposedITAT Pune23 Mar 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

153A(a) of the Act, the return filed under sub-section was deemed to be return filed under section 139 of the Act and provisions of the Act shall apply accordingly to the said return. The assessee has summarized chart of deduction under section 80IA(4) of the Act for assessment years 2006-07 to 2012-13 with original date

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1810/PUN/2014[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

153A(a) of the Act, the return filed under sub-section was deemed to be return filed under section 139 of the Act and provisions of the Act shall apply accordingly to the said return. The assessee has summarized chart of deduction under section 80IA(4) of the Act for assessment years 2006-07 to 2012-13 with original date

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1808/PUN/2014[2009-10]Status: DisposedITAT Pune23 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

153A(a) of the Act, the return filed under sub-section was deemed to be return filed under section 139 of the Act and provisions of the Act shall apply accordingly to the said return. The assessee has summarized chart of deduction under section 80IA(4) of the Act for assessment years 2006-07 to 2012-13 with original date

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

ITA 1358/PUN/2025[2017-18]Status: DisposedITAT Pune31 Dec 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 153CSection 26Section 263Section 40

section 40(a)(i) of the Act. The Assessing Officer disallowed interest on TDS of Rs.1,189/- and added Rs.1,189/- to the returned income. Ld.AR submitted that A.Y.2017-18 was unabated assessment. Therefore, addition could have been made only based on incriminating documents. Since there were no incriminating documents for A.Y.2017-18, Assessing Officer has not made any addition. Pr.CIT issued

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

ITA 2340/PUN/2024[2017-18]Status: DisposedITAT Pune18 Feb 2026AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Prakash PanditFor Respondent: Shri Amit Bobde
Section 132ASection 144Section 153ASection 69A

153A is against the law, without jurisdiction and without principle of natural justice and all other known principles of law. 6. In the facts and circumstances of the case and in law the learned CIT(A) erred in confirming addition of Rs. 1,24,69,339/- made by the AO by invoking provisions of section

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

ITA 2338/PUN/2024[2014-15]Status: DisposedITAT Pune18 Feb 2026AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Prakash PanditFor Respondent: Shri Amit Bobde
Section 132ASection 144Section 153ASection 69A

153A is against the law, without jurisdiction and without principle of natural justice and all other known principles of law. 6. In the facts and circumstances of the case and in law the learned CIT(A) erred in confirming addition of Rs. 1,24,69,339/- made by the AO by invoking provisions of section

PRASAD RAMCHANDRA PATIL,URAN, PANVEL vs. ITO - WARD 3, PANVEL, PANVEL

Accordingly, the grounds raised by the assessee are allowed for statistical purposes

ITA 2339/PUN/2024[2015-16]Status: DisposedITAT Pune18 Feb 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Prakash PanditFor Respondent: Shri Amit Bobde
Section 132ASection 144Section 153ASection 69A

153A is against the law, without jurisdiction and without principle of natural justice and all other known principles of law. 6. In the facts and circumstances of the case and in law the learned CIT(A) erred in confirming addition of Rs. 1,24,69,339/- made by the AO by invoking provisions of section

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of assessee is allowed and the appeal of Revenue is partly allowed

ITA 1244/PUN/2015[2008-09]Status: DisposedITAT Pune31 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

For Appellant: S/Shri M.K. Kulkarni and S.N. PuranikFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 80I

153A proceedings on the ground that assessee was not developer but work contractor. In this regard, reliance was placed on different decisions of Hon’ble Bombay High Court and various Tribunals. The learned Authorized Representative for the assessee then before the Assessing Officer referred to various amendments to section 80IA(4) of the Act with special emphasis on the amended

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed and the appeal of Revenue is partly allowed

ITA 1176/PUN/2015[2008-09]Status: DisposedITAT Pune31 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1176/Pun/2015 यििाारण वषा / Assessment Year : 2008-09

For Appellant: S/Shri M.K. Kulkarni and S.N. PuranikFor Respondent: Shri S.B. Prasad, CIT
Section 143(3)Section 14ASection 80I

153A proceedings on the ground that assessee was not developer but work contractor. In this regard, reliance was placed on different decisions of Hon’ble Bombay High Court and various Tribunals. The learned Authorized Representative for the assessee then before the Assessing Officer referred to various amendments to section 80IA(4) of the Act with special emphasis on the amended

PRASHANT NILAKANT KADOLIKAR,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is dismissed

ITA 233/PUN/2016[2008-09]Status: DisposedITAT Pune20 Apr 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.233/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Shri Prashant Nilkanth Kadolikar, 75/3, Kojagiri Apartments, Lane No.6, Kothrud, अऩीऱाथी/Appellant Pune – 411029 …. Pan: Agvpk8023A Vs.

For Appellant: NoneFor Respondent: Shri Vivek Aggarwal
Section 132Section 144Section 153ASection 234A

section 153A of the Act was issued to the assessee. The assessee failed to file return of income in response to the said notice. Thereafter, another letter was issued to the assessee to file his return of income latest by 22.12.2009. The assessee only filed TDS

ASSISTANT COMMISSIONER OF INCOME-TAX,, KOLHAPUR vs. VIJAYKUMAR RAJARAM SHAH,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

TDS under law, such disallowance would ultimately increase assessee’s profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40(a)(ia) of the Act would qualify for deduction under section 80-IB(10) of the Act. This view was taken by the courts in the following cases: *Income-tax Officer, Ward