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149 results for “TDS”+ Section 10(46)clear

Sorted by relevance

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Key Topics

Section 143(3)63Addition to Income61Deduction42Section 80P(2)39Section 271(1)(c)34Disallowance32TDS29Section 6820Depreciation18Penalty

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOME TAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

ITA 47/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200Section 206CSection 234E

TDS)/CPC, Bengaluru ITA Nos. 46 & 47/RPR/2026 - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10

Showing 1–20 of 149 · Page 1 of 8

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Section 4015
Section 234E13

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

ITA 46/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200Section 206CSection 234E

TDS)/CPC, Bengaluru ITA Nos. 46 & 47/RPR/2026 - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

ITA 15/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Feb 2025AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 140ASection 144Section 147Section 151Section 250Section 271(1)(c)Section 27lSection 80C

section 147 of the Act. Notice u/s 148 was issued on 26.03.2018 and as per Ld. AO, the same is duly served upon the assessee. Further notice u/s 142(1) of the Act dated 13.10.2018 along with questionnaire was issues to the assessee, however there was no response by the assessee, accordingly, show cause notice stating that “why your assessment

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

ITA 14/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Feb 2025AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 140ASection 144Section 147Section 151Section 250Section 271(1)(c)Section 27lSection 80C

section 147 of the Act. Notice u/s 148 was issued on 26.03.2018 and as per Ld. AO, the same is duly served upon the assessee. Further notice u/s 142(1) of the Act dated 13.10.2018 along with questionnaire was issues to the assessee, however there was no response by the assessee, accordingly, show cause notice stating that “why your assessment

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 217/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 215/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 223/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 200/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 204/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 201/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 222/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 211/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 212/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 213/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS LTD. (TAN- JBPS02667A), KUSMUNDA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 280/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 220/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 210/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 221/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS (TAN - JBPS00359C), BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 278/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL, O/O CHIEF GENERAL MANAGER (TAN- JBPS02072A), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 279/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

10 ITA 284/RPR/2025 2017-18 JBPS03804D DCIT (TDS), Raipur SECL, Anuppur 11 ITA 285/RPR/2025 2017-18 JBPS06999G DCIT (TDS), Raipur SECL, Bilaspur 12 ITA 286/RPR/2025 2017-18 BPLS04697A DCIT (TDS), Raipur SECL, Korba 13 ITA 287/RPR/2025 2017-18 BPLS04875D DCIT (TDS), Raipur SECL, Korba 14 ITA 288/RPR/2025 2017-18 JBPS03090D DCIT (TDS), Raipur SECL, Korba 15 ITA 289/RPR/2025