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4 results for “TDS”+ Section 234Aclear

Sorted by relevance

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Key Topics

Section 271(1)(c)8Addition to Income4Section 143(3)3Disallowance3Section 270A2Section 36(1)(va)2Section 115J2Section 2532Section 40a2Penalty

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

TDS ITR, his statutory liability, under the Act. The assessee frustrated with no merit in his explanation, adverse AO and appeal order, he tried to frustrate the discipline of jurisprudences and discipline, to achieve his malafide result of not paying the tax. Motive of availing justice, is rights of the assessee and is universally accepted, but motive to frustrate

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

2

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

ITA 3/RPR/2023[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR
Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

Section 270A of the Act. We, thus, based on our aforesaid observations vacate the penalty imposed by the A.O u/s. 270A of the Act on the aforementioned amount of Rs.83,76,816/- (supra), which, thereafter, had been upheld by the CIT(Appeals). Thus, the Grounds of cross-objection Nos.1 & 2 raised by the assessee company are allowed in terms

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

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

ITA 2/RPR/2023[2016-17]Status: DisposedITAT Raipur14 Dec 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR
Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

Section 270A of the Act. We, thus, based on our aforesaid observations vacate the penalty imposed by the A.O u/s. 270A of the Act on the aforementioned amount of Rs.83,76,816/- (supra), which, thereafter, had been upheld by the CIT(Appeals). Thus, the Grounds of cross-objection Nos.1 & 2 raised by the assessee company are allowed in terms

ANAND KUMAR BANSAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR -1, RAIPUR

In the result, appeal of the assessee is dismissed

ITA 133/RPR/2025[2013-14]Status: HeardITAT Raipur13 Nov 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.133/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Anand Kumar Bansal Madhya Nagari Chowk, Bilaspur (C.G.)-495 001 Pan: Ahnpb0374N

For Appellant: NoneFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 147Section 263

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, we are inclined to condone the delay of 299 days. We order accordingly. 4. At the time of hearing, when the matter was call up for hearing