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22 results for “disallowance”+ Section 194A(1)clear

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Mumbai242Delhi158Bangalore140Kolkata89Chennai75Ahmedabad68Pune61Hyderabad51Chandigarh47Cochin47Visakhapatnam39Cuttack35Jaipur34Rajkot23Raipur22Surat19Jodhpur12Guwahati12Nagpur12Amritsar10Panaji5Ranchi4Allahabad4Indore4Karnataka3Lucknow3SC2Patna2Jabalpur1

Key Topics

Section 4077Section 143(3)31Disallowance20Section 194A18Deduction18Addition to Income16Section 6814TDS11Section 1438Section 143(2)

SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE, KORBA, KORBA

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

ITA 148/RPR/2018[2012-13]Status: DisposedITAT Raipur10 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.148/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., Darri Road, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Circle-Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40Section 68

1) r.w. Section 40(a)(ia) of the Act, therefore, the same cannot be acted upon for concluding that the assessee for the said amounts is not to be treated as being in default as regards deduction of tax at source u/s 194A of the Act. Considering the technical lapse on the part of the assessee in not furnishing

Showing 1–20 of 22 · Page 1 of 2

6
Section 2016
Section 143(1)5

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

1) r.w. Section 40(a)(ia) of the Act, therefore, the same cannot be acted upon for concluding that the assessee is not to be treated as being in default as regards deduction of tax at source u/s 194A of the Act on the interest charges of Rs.1,04,773/- paid to M/s Magma Fincorp Limited. Considering the technical lapse

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

1) r.w. Section 40(a)(ia) of the Act, therefore, the same cannot be acted upon for concluding that the assessee is not to be treated as being in default as regards deduction of tax at source u/s 194A of the Act on the interest charges of Rs.1,04,773/- paid to M/s Magma Fincorp Limited. Considering the technical lapse

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE INCOOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

ITA 261/BIL/2016[2011-12]Status: DisposedITAT Raipur14 Mar 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(3)Section 194ASection 250Section 40

194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which certificate in “Annexure-A to form 26A”, from a Chartered Accountant is placed on record in terms of first proviso to section 201(1

SHRI SHRI AJAY KUMAR AGRAWAL,AMBIKAPUR (CG) vs. THE THE INCOME TAX OFFICER, AMBIKAPUR (CG)

Appeals of the assessee are allowed in terms of our aforesaid terms, with no order as to cost

ITA 260/BIL/2016[2010-11]Status: DisposedITAT Raipur14 Mar 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 260 & 261/Rpr/2016 िनधा"रण वष" / Assessment Year : 2010-11 & 2011-12 Shri Ajay Kumar Agrawal, Juna Gaddi Road, Po: Ambikapur (C.G.) Pan : Acqpa 4988 B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Income Tax Office, Kharsia Road, Po: Ambikapur (C.G) .……""थ" / Respondent Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 04/02/2022 घोषणा की तारीख / Date Of Pronouncement : 14/03/2022 आदेश/ Order Per Jamlappa D. Battull, Am; The Present Appeals Are Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 21/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 04/03/2013 & 23/01/2014 Passed For Assessment Year [For Short “Ay”] 2010- 2011 & 2011-2012 By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”].

For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(3)Section 194ASection 250Section 40

194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which certificate in “Annexure-A to form 26A”, from a Chartered Accountant is placed on record in terms of first proviso to section 201(1

SHRI SHRI KAILASH CHAND AGRAWAL,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

Appeal of the assessee is partly allowed in aforesaid terms, with no order as to cost

ITA 275/BIL/2016[2010-11]Status: DisposedITAT Raipur01 Apr 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita Nos. 275/Rpr/2016 धििाारण वर्ा / Assessment Year : 2010-2011 Shri Kailas Chand Agrawal 53, Shri Balaji Bhawan, T.P Nagar Korba (C.G.) Pan : Acqpa 4988 B .......अपीलार्थी / Appellant बिाम / V/S. Dy Commissioner Of Income Tax, Income Tax Office, Mahanandi Complex, .……प्रत्यर्थी / Respondent Korba (C.G) Appearances Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 09/02/2022 घोषणा की तारीख / Date Of Pronouncement : 01/04/2022 आदेश / Order Per Jamlappa D. Battull, Am; The Present Appeal Is Filed By The Assessee Against The First Appellate Order Of Commissioner Of Income Tax - Appeals, Bilaspur [For Short “Cit(A)”] Passed U/S 250 Vide Order Dt 07/03/2016, Which In Turn Sprung From The Assessment Order [For Short “Ao”] Dt 18/03/2013 Passed By The Ld Assessing Officer [For Short “Ld Ao”] U/S 143(3) Of The Income-Tax Act, 1961 [For Short “The Act”] For Assessment Year [For Short “Ay”] 2010-2011. Itat-Raipur Page 1 Of 10

For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(3)Section 194ASection 201(1)Section 250Section 40Section 44A

194A and was subjected to 40(a)(ia) disallowances by the Ld AO, against which no certificates in “Annexure-A to form 26A”, from a Chartered Accountant as contemplated in first proviso to section 201(1

DY.C.I.T. 1, BHILAI(CG) vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 318/BIL/2014[2011-12]Status: DisposedITAT Raipur08 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

194A of the Act, which the assessee had failed to deduct. The Assessing Officer was therefore, of the view that provisions of section 40(a)(ia) of the Act are applicable. He accordingly, by applying the provisions of sec.40(a)(ia) of the Act made addition of A.Y. 2010-11 & 2011-12 Rs.4,66,658/-. Aggrieved by the order

DY.C.I.T. 1 vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 222/BIL/2014[2010-11]Status: DisposedITAT Raipur08 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

194A of the Act, which the assessee had failed to deduct. The Assessing Officer was therefore, of the view that provisions of section 40(a)(ia) of the Act are applicable. He accordingly, by applying the provisions of sec.40(a)(ia) of the Act made addition of A.Y. 2010-11 & 2011-12 Rs.4,66,658/-. Aggrieved by the order

M/S. AJAY CONSTRUCTION,KORBA vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

In the result, the appeal of the assessee is allowed

ITA 259/BIL/2016[2010-11]Status: DisposedITAT Raipur08 Jun 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 259/Bil/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/S Ajay Construction, Plot No. 155, T.P. Nagar, Korba, Distt. Korba (C.G) Pan : Aanfa0129P .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri Y. K. Mishra Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 08.06.2022

For Appellant: Shri Y. K. MishraFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(3)Section 201(1)Section 40

1,10,095/- Total - Rs. 5,14,625/- Following the same corollary and with a view to tapping the possible revenue leakage as no cross verification is possible on account of cash payment, a lumpsum disallowance of Rs. 25,000/- which is almost 5% of the above sum is made. Thus total disallowance comes

M/S D.C CONSTRUCTION,BILASPUR(CG) vs. DY.. C.I.T. CIRCLE-1(1), BILASPUR(CG)

In the result, appeal filed by the assessee for assessment year 2010-

ITA 134/BIL/2015[2010-11]Status: DisposedITAT Raipur04 Jun 2018AY 2010-11

Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 M/S D.C. Construction, The Dy. Commissioner Of B-1, Parijat Extension, Income Tax-Circle 1(1), Nehru Nagar, Mahima Complex, Bilaspur (C.G.) Vs. Vyapar Vihar, Pan: Aaffd8842E Bilaspur (Appellant) (Respondent) Assessee By : Shri G.S. Agrawal (Ca) Revenue By : Shri Sanjay Kumar (Dr) Date Of Hearing: 09/03/2018 Date Of Pronouncement: 04/06/2018

For Appellant: Shri G.S. Agrawal (CA)For Respondent: Shri Sanjay Kumar (DR)
Section 143Section 194ASection 201Section 201(1)Section 40

section 194A of the Act. The AO after making other disallowances determined the total income of the assessee at Rs. 46,85,390/-. 3. The assessee challenged the assessment order before the Ld. CIT (A). The Ld. CIT (A) after hearing the assessee partly allowed the appeal of the assessee, however sustained the disallowance of Rs. 18,30,691/- made

MESERS RAVISHREE NARAYAN TRANSPORT,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

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

ITA 82/RPR/2020[2012-13]Status: DisposedITAT Raipur12 Dec 2022AY 2012-13

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.82/Rpr/2020 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Ravishree Narayan Transport Partnership Firm, Ravishree Narayan Transport, Acc Main Gate, Jamul Bhilai (C.G)-492 024. Pan : Aahfr7461F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee By : Shri Nilesh Jain, Ca Revenue By : Shri G.N Singh, Sr. Dr

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)Section 143(3)Section 40

disallowed by him, for the reason that the assessee had contravened the provisions of Section 194A of the Act by failing to deduct tax at source from the amount of interest of Rs.40,18,846/- (supra) that was paid to the aforementioned payees. On appeal, the CIT(Appeals) had 6 M/s. Ravishree Narayan Transport Vs. Deputy Commissioner of Income

M/S AGRAWAL INFRABUILD P. LTD.,,BILASPUR(CG) vs. DY.. C.I.T. CIRCLE-1(1), BILASPUR(CG)

In the result, appeal filed by the assessee for assessment year 2011-

ITA 136/BIL/2015[2011-12]Status: DisposedITAT Raipur04 Jun 2018AY 2011-12

Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 M/S Agrawal Infrabuild Pvt. Ltd., The Dy. Commissioner Of V.R. Plaza, Link Road, Income Tax-Circle 1(1), Bilaspur (C.G.) Mahima Complex, Vs. Vyapar Vihar, Pan: Aafcs6636C Bilaspur (C.G.) (Appellant) (Respondent) Assessee By : Shri G.S. Agrawal (Ca) Revenue By : Shri Sanjay Kumar (Dr) Date Of Hearing: 09/03/2018 Date Of Pronouncement: 04/06/2018

For Appellant: Shri G.S. Agrawal (CA)For Respondent: Shri Sanjay Kumar (DR)
Section 143Section 194ASection 201Section 201(1)Section 40

section 194A of the Act at source while making such payments, made disallowance of the said amount u/s 40(a)(ia) of the Act and added the same to the income of the assessee. The assessee challenged the assessment order before the Ld. CIT (A).The Ld. CIT (A) after hearing the assessee rejected the contention of the assessee

PAVITRA CRUZ SISTERS ASSOCIATION,,AMBIKAPUR (CG) vs. CIT,, BILASPUR(CG)

In the result, appeal filed by the assessee for assessment year 2011-

ITA 14/BIL/2014[2009-10]Status: DisposedITAT Raipur04 Jun 2018AY 2009-10

Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-12 M/S Agrawal Infrabuild Pvt. Ltd., The Dy. Commissioner Of V.R. Plaza, Link Road, Income Tax-Circle 1(1), Bilaspur (C.G.) Mahima Complex, Vs. Vyapar Vihar, Pan: Aafcs6636C Bilaspur (C.G.) (Appellant) (Respondent) Assessee By : Shri G.S. Agrawal (Ca) Revenue By : Shri Sanjay Kumar (Dr) Date Of Hearing: 09/03/2018 Date Of Pronouncement: 04/06/2018

For Appellant: Shri G.S. Agrawal (CA)For Respondent: Shri Sanjay Kumar (DR)
Section 143Section 194ASection 201Section 201(1)Section 40

section 194A of the Act at source while making such payments, made disallowance of the said amount u/s 40(a)(ia) of the Act and added the same to the income of the assessee. The assessee challenged the assessment order before the Ld. CIT (A).The Ld. CIT (A) after hearing the assessee rejected the contention of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)), BHILAI vs. SHRI SANJAY JAIN, BHILAI

In the result ground no. 06 of the revenue stands dismissed

ITA 55/RPR/2020[2014-15]Status: DisposedITAT Raipur09 Nov 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 55/Rpr/2020 (Assessment Years:2014-15) Asstt. Commissioner Of Income Tax, V Shri Sanjay Jain, Bhilai S C/O M/S Sidhharth Industries, Plot No. 38, Industrial Estate, Bhilai, C.G. Pan: Aet Pj1859D (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Ravi Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 23-08-2023 घोषणा क" तार"ख/Date Of : 09-11-2023 Pronouncement

For Appellant: Shri Ravi Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 250Section 40Section 68

194A to deduct TDS cannot be applied on such payments, consequently, disallowance by invoking the provisions of section 40(a)(ia) was bad in law, thus, the same is directed to be deleted. Ground No. 1

DINESH KUMAR MISHRA, KAWARDHA,KABIRDHAM vs. ITO-1(3), BHILAI, (ERSTWHILE ITO WARD KAWARDHA), BHILAI

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 345/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 345/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: Shri Tanjmay Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 148Section 194ASection 194CSection 250

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 26.03.2025, for the Assessment Year 2013-14, which in turn arises from the assessment order u/s 143(3)/147 of the Income Tax Act, dated 29.12.2016, passed by Income Tax Officer, Kawardha (in short “Ld. AR”). 2 ITA 345/RPR/2025 Dinesh Kumar Mishra vs. ITO-1(3), Bhilai

SHRI SATNAM SINGH WADHAWA,PROP M/S PALI TRANSPORT & M/S COAL MOVERS,H.NO. 20,BEEDPARA, WARD NO.10,DIST: RAIGARH(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), MAHIMA COMPLEX, VYAPAR VIHAR, BILASPUR

In the result, appeal of the assessee is dismissed in terms of my aforesaid observations

ITA 177/RPR/2017[2012-13]Status: DisposedITAT Raipur23 Nov 2022AY 2012-13

Bench: Shri Ravish Soodआयकरअपीलसं./ Ita No. 177/Rpr/2017 "नधा"रणवष" / Assessment Year : 2012-13 Shri Satnam Singh Wadhawa Prop. M/S. Patil Transport & M/S. Coal Movers, H. No.20, Beedpara, Ward No.10, Dist. Raigarh (C.G.) Pan :Aahpw1157H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Gitesh Kumar, Sr. DR
Section 143(2)Section 143(3)Section 194ASection 40

Section 194A of the Act had failed to deduct tax at source on the interest paid to Tata Motors Finance Ltd. (NBFC), therefore, the A.O had rightly disallowed u/s 40(a)(ia) its claim for deduction of the interest expenditure of Rs.10,68,591/-. Apropos the asesssee’s claim for deduction of “Truck repair & maintenance” of Rs.1 lacs

SHRI SHRI VIMLESH KUMAR SHARMA,KORBA(CG) vs. THE INCOME TAX OFFICER-1, KORBA(CG)

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 241/BIL/2016[2008-09]Status: DisposedITAT Raipur21 Feb 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 241/Rpr/2016 "नधा"रण वष" / Assessment Year : 2008-09 Shri Vimlesh Kumar Sharma Transport Contractor, Bankimogra, Korba (C.G). Pan :Aaefv3587H .......अपीलाथ" / Appellant

For Appellant: Shri G.S. Agarwal, A.RFor Respondent: Shri G.N. Singh, D.R
Section 143(3)Section 147Section 148Section 194ASection 40

194A of the Act on the aforesaid amount of interest/finance charges, therefore, the Assessing Officer vide his order passed u/s. 143(3)/147 of the Act, dated 27.01.2014 disallowed the same u/s. 40(a)(ia) of the Act and determined the total income of the assessee at Rs.5,57,530/-. 3. Aggrieved the assessee carried the matter in appeal before

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1) ), RAIPUR vs. SHRI SANTOSH JAIN, RAIPUR

In the result, the appeal of Revenue is Dismissed

ITA 43/RPR/2020[2008-09]Status: DisposedITAT Raipur12 Dec 2022AY 2008-09

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. Ita No.43/Rpr/2020 िनधा"रणवष" / Assessment Year : 2008-09 Dcit, Circle 3(1), Shri Santosh Jain Raipur Vs Prop. M/S. Arihant Mining Co., Raipur. Pan: Acmpj 5971 B Appellant/Revenue Respondent /Assessee Applicant By None Respondent By Shri G.N. Singh Date Of Hearing 02/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-I, Raipur, Dated 22.11.2019For Assessment Year 2008-09Emanating From The Assessment Order Dated 29.09.2015 Passed Under Section 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’). The Revenue Has Raised The Following Ground Of Appeal: “1. Whether The Ld. Cit(A) Not Erred In Law & In Fact By Adjudicating The Issue Of Retrospective Applicability Of The Second Proviso To Section 40(A)(Ia) Of The I. T. Act, Which Was Not Aground Of Appeal Before The Ld. Cit(A)? 2. Whether The Ld.Cit(A) Not Erred In Law & In Facts By Ignoring The Fact That The Order Of The Ao Was Erroneous & Prejudicial To The Interest Of Revenue In The Light Of The Fact The Ao Did Not Examine The Issue Of Non Deduction Of Tax At Source & Applicability Of Provision U/S 40(A)(Ia) Of The I. T. Act?

Section 143(3)Section 147Section 194ASection 263Section 40

1) Ashok Leyland Finance Limited (New Entity :Indusind Bank Limited) Rs.22,03,174/-. (2) Tata Capital Limited Rs.83,077/- (3) Tata Motors Finance Limited Rs.8,64,116/- It was stated that Ashok Leyland Finance Limited has been merged with M/s Indusind Bank Limited with effect from 2004 thus as per section 194A of the Income Tax Act no deduction

SHRI SANDEEP SURENDRAN NAIR,BHILAI vs. DEPUTY COMMISSIOMER OF INCOME TAX, CIRCLE-1(1), BHILAI

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

ITA 54/RPR/2020[2014-15]Status: DisposedITAT Raipur28 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 54/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15 Shri Sandeep Surendran Nair 38, Income Tax Colony, Gadge Nagar, Hingna Road, Nagpur (M.H.)-440016 Pan : Aczpn2865M .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Makarand M. Joshi &For Respondent: Shri Ram Tiwari, Sr. DR
Section 143(3)Section 40Section 43B

Section 40(a)(ia) of the Act, therefore, the same cannot be acted upon for concluding that the assessee is not to be treated as being in default as regards deduction of tax at source u/s 194A of the Act on the interest charges of Rs.91,964/- paid to Religare Finvest Ltd. Considering the technical lapse on the part

SHRI SHRI BIHARILAL PATEL,RAIGARH(CG) vs. THE INCOME TAX OOFICER-1, RAIGARH(CG)

In the result, appeal filed by the assessee for assessment year 2012-

ITA 218/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Jun 2018AY 2012-13

Bench: Shri N.K. Billaiya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 Shri Biharilal Patel, The Income Tax Officer-(1), Prop. M/S Biharilal Aaykar Bhawan, Constructions, Chakradhar Nagar, P.O. Dongamahua, Vs. Raigarh (Cg) Raigarh (C.G.) Pan: Armpp2841H (Appellant) (Respondent) Assessee By : Shri S.R. Rao (Advocate) Revenue By : Shri Sanjay Kumar (Dr) Date Of Hearing: 09/03/2018 Date Of Pronouncement: 04/06/2018

For Appellant: Shri S.R. Rao (Advocate)For Respondent: Shri Sanjay Kumar (DR)
Section 143Section 194ASection 40

section 194A of the Act. The assessee challenged the assessment order before the Ld.CIT (A). However, the Ld. CIT (A) upheld the disallowance and dismissed this ground of appeal. The assessee is in appeal against the impugned order passed by the Ld. CIT (A). 3. The assessee has preferred this appeal before the Tribunal on the following grounds:- 1