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71 results for “TDS”+ Section 57clear

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Key Topics

Section 234E210Addition to Income53TDS33Disallowance31Section 271(1)(c)26Section 143(3)21Section 6820Depreciation19Section 4015Penalty

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

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 condone the delay of 57 days involved in the captioned appeal. 5. Both the parties unanimously conceded that the facts and issues involved in the present

Showing 1–20 of 71 · Page 1 of 4

13
Section 2638
Section 14A7

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 statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234E

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 statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUSHIL MITTAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 37/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 43/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, , BILASPUR

In the result, appeals of the assesses are allowed

ITA 39/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESERS JAGDISH EARTHCON SERVICES PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS , BILASPUR

In the result, appeals of the assesses are allowed

ITA 50/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 45/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESERS SRISHTI INFRABUILD PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 49/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESERS NEERA CONSTRUCTION,BILASPUR vs. INCOME TAX OFFICER TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 48/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 40/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESERS JAGDISH EARTHCON SERVICES PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 51/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESSERS HILL BROW METALLICS & CONSTTRUCTION PRIVATE LIMITED,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 34/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUSHIL MITTAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 36/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 41/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 46/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 42/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 44/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 47/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E

MESSERS HILL BROW METALLICS & CONSTTRUCTION PRIVATE LIMITED,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 35/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at this stage. In view of these discussions, as alsobearing in mind entirety of the case, the impugned levy of fees under section 234E