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4 results for “TDS”+ Section 127(2)clear

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Delhi445 Mumbai404 Bangalore145 Karnataka107 Jaipur85 Hyderabad82 Kolkata80 Chandigarh74 Cochin64 Ahmedabad62 Chennai44 Raipur35 Indore28 Pune19 Patna15 Lucknow15 Visakhapatnam14 Cuttack13 Surat11 Jodhpur9 Dehradun8 Guwahati7 Panaji6 Allahabad5 Varanasi5 Rajkot4 Nagpur4 Agra4 SC3 Orissa1 Amritsar1

Key Topics

Section 14810 Section 1474 Section 2502 Section 194J2 Section 194C2 Section 201(1)2 Section 151A2 Section 1512 TDS2 Limitation/Time-bar

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

2

Section 127(2)(a) of the Act which contemplates a positive state of mind of the two jurisdictional Commissioners of Income Tax which is conspicuously absent.  The decision of this Hon'ble Bench in the case of Atul Vrajlal Karia Vs. AC/DC (INT. TXN), Rajkot (ITA No.133/RJT/2025)  The decision of Hon'ble Delhi ITAT in a case with similar factual

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

Section 127(2)(a) of the Act which contemplates a positive state of mind of the two jurisdictional Commissioners of Income Tax which is conspicuously absent.  The decision of this Hon'ble Bench in the case of Atul Vrajlal Karia Vs. AC/DC (INT. TXN), Rajkot (ITA No.133/RJT/2025)  The decision of Hon'ble Delhi ITAT in a case with similar factual

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

ITA 49/RJT/2021[2014-15]Status: DisposedITAT Rajkot19 Apr 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 194CSection 194JSection 201(1)Section 250

section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A Nos. 49 & 50 /Rjt/2021 A.Y. 2014-15 & 2015-16 Page No 2 Friends Salt Works & Allied Industry vs. DCIT (TDS) 2. Since common issues are involved for both the years under consideration, both the appeals are being taken up together. We shall first take up the appeal

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

ITA 50/RJT/2021[2015-16]Status: DisposedITAT Rajkot19 Apr 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 194CSection 194JSection 201(1)Section 250

section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A Nos. 49 & 50 /Rjt/2021 A.Y. 2014-15 & 2015-16 Page No 2 Friends Salt Works & Allied Industry vs. DCIT (TDS) 2. Since common issues are involved for both the years under consideration, both the appeals are being taken up together. We shall first take up the appeal