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233 results for “TDS”+ Section 2(15)clear

Sorted by relevance

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Key Topics

Section 80P(2)116TDS62Section 143(3)55Addition to Income53Disallowance50Deduction41Section 15436Section 200A30Section 234E30Limitation/Time-bar

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

Showing 1–20 of 233 · Page 1 of 12

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30
Section 206C24
Natural Justice22

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)

15. In rebuttal, to the aforesaid contentions raised by the Ld. AO stating the reasons for inapplicability of any order u/s 120(4)(b) of the Act in the present case, Ld. AR representing the assessee submitted that the issue is squarely covered by various decisions as under: Jindal Power Ltd (2024) (Raipur-Trib) dt.25-6-24 Tata Steel

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 122/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 126/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 120/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 121/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 123/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 124/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 12/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 207/RPR/2022[2011-12]Status: DisposedITAT Raipur21 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 208/RPR/2022[2012-13]Status: DisposedITAT Raipur21 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 209/RPR/2022[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 210/RPR/2022[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 211/RPR/2022[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 212/RPR/2022[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 213/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 214/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 243/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 244/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 245/RPR/2022[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 District Mining The Deputy 2017-18 21-23. 244/RPR/2022 Officer, Bijapur Commissioner of 2018-19 245/RPR/2022 Collectorate Campus, Income Tax (TDS) 2019-20 Bijapur (C.G.)-494444 Raipur (C.G) PAN : JBPO01406D