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Section 4026 Section 143(3)14 Section 6814 Disallowance9 Addition to Income9 Deduction7 Section 143(2)5 Section 1445 TDS5 Section 14A

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 u/s 68

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

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

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

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

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

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

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

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

M/S G.N.CONSTRUCTION vs. I.T.O. WARD AMBIKAPUR, AMBIKAPUR (CG)