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5 results for “TDS”+ Section 133Aclear

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Key Topics

Section 1486Section 133A5Survey u/s 133A5TDS4Addition to Income4Section 1312Section 145(3)2Section 1332Deduction2

BADRINATH SALES PRIVATE LIMITED,ADITYAPUR, WEST SINGHBHUM vs. DCIT/ACIT CIRCLE 1 JSR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

ITA 414/RAN/2025[2011-12]Status: DisposedITAT Ranchi13 Feb 2026AY 2011-12
Section 131Section 133ASection 143(3)Section 145(3)Section 147Section 148Section 250

133A was conducted on 22.03.2018 at the\nbusiness premises of the assessee. During the course of survey, it was\nnoticed that the registered office of the assessee company was found\nclosed and business activities were being carried on from the premises of\nM/s Prem Steel, proprietary concern of Shri Ramji Lal Agarwal. No\nregular books of account were found

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 18/RAN/2022[16-17]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

Section 133A(2A) of the Income Tax Act, 1961 (in short, the Act) was conducted in the factory-cum- office premises at Hehal, Barkakana, Ramgarh on 29/01/2019. During the course of survey, Shri Dinesh Kumar Choudhary, Accountant and authorised signatory of assessee was present and was asked to produce the books of account and other relevant documents regarding the payments

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 17/RAN/2022[15-16]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

Section 133A(2A) of the Income Tax Act, 1961 (in short, the Act) was conducted in the factory-cum- office premises at Hehal, Barkakana, Ramgarh on 29/01/2019. During the course of survey, Shri Dinesh Kumar Choudhary, Accountant and authorised signatory of assessee was present and was asked to produce the books of account and other relevant documents regarding the payments

RAM KUMAR,JAMSHEDPUR vs. ACIT CENTRAL CIRCLE, JAMSHEDPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 189/RAN/2025[2018-19]Status: DisposedITAT Ranchi22 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Ratnesh Nandan Sahayi.T.A. No. 189/Ran/2025 Assessment Year: 2018-2019 Ram Kumar,…………………………………………..Appellant C/O. Ram Bilash Prasad Gupta, Gayatri Niwas, Ekta Colony, Majhi Tola, Adityapur, Jamshedpur-831013, Jharkhand [Pan:Anspk0996Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle, Office Road, Jamshedpur-831001, Jharkhand Appearances By: Shri Akshay Ringasia, A.R., Appeared On Behalf Of The Assessee Shri Khubchand T. Pandya, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 21, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 133ASection 143(2)Section 194J

133A of the Income Tax Act by the ITO, Ward-3(3), Jamshedpur in the business premises on 28.02.2018. During the course of survey proceedings, documents vide Identification Marks RK-01 to RK-04 were impounded. The case was selected for compulsory scrutiny as per CBDT guidelines. Notices under section 143(2) and 142(1) were issued and served upon

SHRI KIRTIMAN SINGH,RANCHI vs. DCIT, RANCHI

In the result, grounds of appeal raised by the assessee are partly allowed

ITA 122/RAN/2016[2010-11]Status: DisposedITAT Ranchi30 May 2025AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Hybrid Hearing) Shri Kirtiman Singh, D.C.I.T., 357/A, Professor Colony, Karam Toli, Circle-2, Vs. Behind Abhilasha Building, Morabadi, Ranchi. Ranchi-834001. Pan No. Awmps 5592 F Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 145(3)

TDS was deducted on the deposits made in the bank account. The estimate of profit as belonging to the appellant is, therefore, unjustified, arbitrary and illegal. 7. For that in any view of the case, without prejudice to our contention mentioned above, the estimate of profit at 10% is unjustified, excessive, arbitrary and uncalled for. 8. For that ld. Assessing