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22 results for “disallowance”+ Section 194A(3)clear

Sorted by relevance

Mumbai242Delhi159Bangalore140Kolkata89Chennai75Ahmedabad68Pune61Hyderabad52Chandigarh47Cochin47Visakhapatnam39Cuttack35Jaipur34Rajkot23Raipur22Surat19Jodhpur12Guwahati12Nagpur12Amritsar10Panaji5Ranchi4Allahabad4Indore4Karnataka3Lucknow3SC2Jabalpur1Patna1

Key Topics

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

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

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

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 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

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

M/S BHARAT AGRO INDUSTRIES, ,RAIPUR vs. INCOME TAX OFFICER, WARD 1(3), RAIPUR

In the result, appeal of the assessee is allowed

ITA 263/RPR/2017[2012-13]Status: DisposedITAT Raipur13 Aug 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri R. B. Doshi, A.RFor Respondent: Shri P. K. Mishra, CIT.DR
Section 143(3)Section 263Section 40A(3)

disallowed by you as per the provisions of section 40A(3) of the Act. This issue has not been examined by the AO properly. 2.2 It is seen that you have debited Rs.56,92,936/- as Administrative and Selling Expenses in Profit and Loss Account which includes Rs.663558.50 as offices expenses and which have been paid to various agency

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

3. Lumpsum disallowance on account of labour Rs.2,00,000/- payments 4. Lumpsum disallowance on account of Rs.2,00,000/- purchase and expenses 5. Lumpsum disallowance on account of salary Rs,1,00,000/- expenses 6. Disallowance u/s.40(a)(ia) of the Act on Rs.50,000/- account of audit fees 4. Aggrieved, the assessee carried the matter in appeal before

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 also concurred in disallowing various business expenses on ad-hoc basis on account of reasonability such disallowances. 4.3. The appellant being aggrieved with the order of the CIT(A), has carried the matter in appeal before us with the grounds of appeal set herein before at Para 3. 5. We have heard the rival contention of both

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 also concurred in disallowing various business expenses on ad-hoc basis on account of reasonability such disallowances. 4.3. The appellant being aggrieved with the order of the CIT(A), has carried the matter in appeal before us with the grounds of appeal set herein before at Para 3. 5. We have heard the rival contention of both

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

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

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

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 of tax at source is required for the interest paid to Bank. It was submitted that

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

3. Vehicle Expenses - Rs. 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

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 of the revenue is, thus, dismissed in terms of aforesaid observations. 8 Sanjay Jain Ground NO. 2: disallowance

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

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

3. Disallowance of expenditure under Rs.4,00,000/- the head Fuel and Lubricants 4. Disallowance of expenditure under Rs.1,00,000/- the head repair and maintenance 5. Disallowance of expenditure under Rs.25,000/- the head Travelling 5. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without any success. 6. The assessee being aggrieved with

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

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

3. Whether in law and on facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition on account of disallowance u/s. 40(a)(ia) of the I.T. Act 1961 of interest and finance charges of Rs.4,66,658/- paid to various NBFCs by the assessee as the assesse failed to deduct TDS? 4. Whether

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

3. Whether in law and on facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition on account of disallowance u/s. 40(a)(ia) of the I.T. Act 1961 of interest and finance charges of Rs.4,66,658/- paid to various NBFCs by the assessee as the assesse failed to deduct TDS? 4. Whether

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

disallowed an amount of Rs.1 lac. Accordingly, the A.O vide his order passed u/s.143(3) dated 23.03.2015 determined the income of the assessee at Rs.32,04,351/-. 4. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without any success. 4 Shri Satnam Singh Wadhawa Vs. DCIT, Circle-1(1) 5. The assessee being aggrieved with

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

disallowance u/s 40(a)(ia) of the Act; 6.1. During the course of hearing of this appeal, the Ld AR candidly placed on records that, in the absence of certificates from a Chartered Accountant and NBFC ITAT-Raipur Page 3 of 10 ITA Nos. 275/RPR/2016 AY 2010-2011 in terms of first proviso to section 201(1), has taken

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

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