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

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Key Topics

Section 4014Section 6812Section 143(3)10Disallowance5Addition to Income5Section 14A4Section 143(2)4Section 143(1)3Deduction3Section 148

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

2
Section 234B2
TDS2

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

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

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 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

iii) Ultratech Cement (Birla Cement) : Rs.12,64,063/-. Elaborating on the reasons leading to the mismatch w.r.t. Vasavadatta Cement, the Ld. AR submitted that the same was primarily for the reason that an amount of Rs.6 lacs that was received by the assessee as an advance from the said party during the year and disclosed as such in his books