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3 results for “TDS”+ Section 186clear

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Section 26312Section 143(3)6Section 1542Revision u/s 2632TDS2

M/S. HINDUSTAN MINMENT INC.,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-3(2),, JAMNAGAR

In the result, appeal filed by Assessee is allowed

ITA 277/RJT/2018[2012-13]Status: DisposedITAT Rajkot24 Aug 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

For Appellant: Shri M. J. Ranpura, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R
Section 139(1)Section 140ASection 154Section 194JSection 44A

186/-. 3. At the time of filing original return of income appellant had not claimed credit of TDS of Rs. 12,40,870/- deducted by the M/s. Aditya Coke Pvt. Ltd. as the same was not reflected in the statement of tax paid/deducted in the form no. 26AS. However, the said tax payment was duly reflected in book of account

JITENDRASINH ZALA,JAMNAGAR vs. THE PR.COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, the appeal filed by the assessee, is allowed

ITA 871/RJT/2024[2020-21]Status: DisposedITAT Rajkot18 Nov 2025AY 2020-21

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

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 263

TDS was deducted out of various expenses incurred. ITA 871/Rjt/24 AY. 2020-21 JITENDRASINH ZALA v. PCIT As the case of the assessee was selected for complete scrutiny, the assessing officer should have verified the above issues for the assessment year under consideration during the course of assessment proceedings. Such failure on the part of the assessing officer has rendered

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

In the result, appeal filed by the assessee, is dismissed

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 263Section 68

186 Taxman 105 (Himachal Pradesh) The Commissioner has power to exercise jurisdiction, if the order of the Income-tax Officer is erroneous and prejudicial to the interest of the Revenue. An incorrect assumption of fact or an incorrect application of law would satisfy the requirement of the order being erroneous. The expression "prejudicial to the interest of Revenue" as understood