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350 results for “TDS”+ Section 11(3)clear

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Key Topics

Section 80P(2)95Addition to Income65TDS59Disallowance51Section 143(3)39Section 271(1)(c)34Section 25032Natural Justice31Deduction27Section 263

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

11. Based on aforesaid additional grounds, the assumption of jurisdiction for making the assessment by the Ld. AO has been challenged, stating that in absence of separate order passed u/s 120(4)(b) authorizing the additional CIT to perform the functions and exercised the powers of an Ld. AO u/s 2(7A) and also in absence of an order

Showing 1–20 of 350 · Page 1 of 18

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Section 80P19
Penalty18

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

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

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

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 43/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri S.K Meena, CIT-DR
Section 270ASection 3

section 3 M/s. South Eastern Coalfields LimitedVs. ACIT, Circle-1(1), Bilaspur 246A(1)(q) of the Act, thereby making the proceedings liable to be quashed. 3 That, on the facts and in the circumstances of the case and in law, the Ld. AO erred in issuing show cause notice require appearance on a public holiday which renders the penalty

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 34/RPR/2020[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma
Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

11,840/-, as there was no liability to deduct TDS on purchase of goods. Thus the Learned AO has erred in computing TDS of Rs.2,118/- and the Learned CIT(A) is not justified in passing non speaking order as the order of Learned CIT(A) is silent on the said issue. 3. Without prejudice to the above, alternatively

BLOCK RESOURCES CENTRE RAJIV GSANDHI SIKSHA MISSION,DHAMDHA vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 35/RPR/2020[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma
Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

11,840/-, as there was no liability to deduct TDS on purchase of goods. Thus the Learned AO has erred in computing TDS of Rs.2,118/- and the Learned CIT(A) is not justified in passing non speaking order as the order of Learned CIT(A) is silent on the said issue. 3. Without prejudice to the above, alternatively

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 33/RPR/2020[2011-12]Status: DisposedITAT Raipur22 Sept 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma
Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

11,840/-, as there was no liability to deduct TDS on purchase of goods. Thus the Learned AO has erred in computing TDS of Rs.2,118/- and the Learned CIT(A) is not justified in passing non speaking order as the order of Learned CIT(A) is silent on the said issue. 3. Without prejudice to the above, alternatively

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

ITA 122/RPR/2019[2012-13]Status: DisposedITAT Raipur12 Jul 2023AY 2012-13

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 194C(5)Section 253Section 40a

11-07-2018 4. Brief of AO,s observation:- Assessment was completed under section 143(3) of the Act for the A.Y 2012-13 on 23- 09-2013 by AO and income was assessed at Rs. 83,33,659/- on return income of Rs.40,63,900/ under head business and profession. Details of addition to the Income of the assessee

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 462/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 194D

3: The DCIT, CPC, Bengaluru, erred in law and facts of the case in relying upon the information available on 26AS statement as the insurance company wrongly deducted TDS under section 194DA in spite of the fact that whole sum was exempt under section 10(10D) and there was no element of income in the proceeds they paid. 10 Priyesh

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

ITA 561/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E 6 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 was provided but, it did not provide for making

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

ITA 560/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E 6 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 was provided but, it did not provide for making

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

ITA 562/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E 6 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 was provided but, it did not provide for making

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

ITA 410/RPR/2025[2017-18]Status: DisposedITAT Raipur22 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 154Section 194DSection 80C(5)

3: The DCIT, CPC, Bengaluru, erred in law and facts of the case in relying upon the information available on 26AS statement as the insurance company wrongly deducted TDS under section 194DA in spite of the fact that whole sum was exempt under section 10(10D) and there was no element of income in the proceeds they paid

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

ITA 511/RPR/2024[2017-18]Status: DisposedITAT Raipur20 Jan 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sunil Kumar Agrawal &For Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143(3)Section 263

TDS. The payment may be for work done or mobilization advance or for advance for machinery purchase. They don't differentiate between the payment of gross receipts of advance made for machinery or mobilization advance. That during the year under consideration Rs.1,56,87,000/- amount has been received against mobilization advances and machinery advances from Executive Engineer Chhattisgarh Rural

NISHANT JAIN,BILASPUR vs. ACIT CENTRAL CIRCLE, BILASPUR

In the result, appeal filed by the assessee in ITA No

ITA 512/RPR/2024[2018-19]Status: DisposedITAT Raipur20 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sunil Kumar Agrawal &For Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143(3)Section 263

TDS. The payment may be for work done or mobilization advance or for advance for machinery purchase. They don't differentiate between the payment of gross receipts of advance made for machinery or mobilization advance. That during the year under consideration Rs.1,56,87,000/- amount has been received against mobilization advances and machinery advances from Executive Engineer Chhattisgarh Rural

NISHANT JAIN,BILASPUR vs. ACIT CIRCLE 1(1), BILASPUR

In the result, appeal filed by the assessee in ITA No

ITA 510/RPR/2024[2014-15]Status: DisposedITAT Raipur20 Jan 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 510, 511 & 512/Rpr/2024 "नधा"रण वष" / Assessment Years : 2014-15, 2017-18 & 2018-19 Nishant Jain Ring Road No.2, Shanti Nagar, Near Sidhasikhar Vistar, Bilaspur (C.G.)-495 001 Pan: Agepj9793M .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sunil Kumar Agrawal &For Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143(3)Section 263

TDS. The payment may be for work done or mobilization advance or for advance for machinery purchase. They don't differentiate between the payment of gross receipts of advance made for machinery or mobilization advance. That during the year under consideration Rs.1,56,87,000/- amount has been received against mobilization advances and machinery advances from Executive Engineer Chhattisgarh Rural

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 229/RPR/2023[2015-16 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

11 [(2A) Notwithstanding anything contained in sub-section (2), where an order has been made under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee in default has not presented any appeal within the time specified in that sub-section, he may present such appeal before

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 227/RPR/2023[2013-14 (Third Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

11 [(2A) Notwithstanding anything contained in sub-section (2), where an order has been made under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee in default has not presented any appeal within the time specified in that sub-section, he may present such appeal before

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 228/RPR/2023[2013-14 (Fourth Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

11 [(2A) Notwithstanding anything contained in sub-section (2), where an order has been made under section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee in default has not presented any appeal within the time specified in that sub-section, he may present such appeal before