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4 results for “TDS”+ Section 194clear

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Mumbai769 Delhi733 Bangalore287 Karnataka190 Kolkata178 Chennai143 Chandigarh73 Ahmedabad70 Jaipur52 Indore50 Pune41 Raipur39 Hyderabad28 Amritsar20 Dehradun18 Telangana16 Visakhapatnam15 Surat13 Cochin13 Jodhpur12 Cuttack11 SC9 Rajkot8 Lucknow7 Allahabad7 Patna7 Panaji5 Guwahati5 Ranchi4 Jabalpur4 Agra3 Kerala3 J&K3 Punjab & Haryana3 Calcutta2 Orissa1 Nagpur1 Varanasi1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 2636 Addition to Income4 Section 403 Section 32(2)2 Section 31(1)2 Section 32(1)2 Section 1472 Business Income2 Depreciation2 Set Off of Losses

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

ITA 290/RAN/2017[08-09]Status: DisposedITAT Ranchi31 Mar 2023

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 31(1)Section 32(1)Section 32(2)

section 251(1)(2) to show cause that if TDS was not deducted u/s 194 and for this reason the amount

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COKING COAL LTD, DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

ITA 298/RAN/2017[08-09]Status: DisposedITAT Ranchi

2

Carry Forward of Losses2

31 Mar 2023

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 31(1)Section 32(1)Section 32(2)

section 251(1)(2) to show cause that if TDS was not deducted u/s 194 and for this reason the amount

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI, RANCHI vs. SHRI VIJAY PRASAD, JAMSHEDPUR

In the result, the appeal of the revenue as well as cross-objection filed by the assessee is dismissed

ITA 35/RAN/2021[2012-13]Status: DisposedITAT Ranchi11 Dec 2023AY 2012-13

Bench: Dr Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2012-13 Acit, Central Circle-1, Ranchi Shri Vijay Prasad Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) C.O. No.19/Ran/2021 (Arising Out Of Ita No. 35/Ran/2021) Assessment Year: 2012-13 Shri Vijay Prasad Acit, Central Circle-1, Ranchi Flat No. 202, Madhusudan Sir Vs Krishanapuri, Dimna Road Mango, Jamshedpur-831012. Pan: Ailpp 0228 L (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Pranob Kumar Koley, Sr. Dr Date Of Hearing : 29.11.2023 Date Of Pronouncement : 11.12.2023 O R D E R Per Sonjoy Sarma: Jm This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A)-3, Patna Dated 09.03.2021 Against Same Impugned Order A Cross-Objection Also Filed By The Assessee Being C.O. No. 19/Ran/2021. 2. Brief Facts Of The Case Are The Assessee Filed Its Return Of Income For The A.Y. 2012-13 On 11.09.2012 Showing Total Income Of Rs. 14,32,834/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass & The Assessment In The Case Of Assessee Was Completed U/S 143(3) Of The Act On 28.03.2014 Determining Total Income Of Rs.

For Appellant: NoneFor Respondent: Shri Pranob Kumar Koley, Sr. DR

Section 142(1)Section 143(3)Section 194(7)Section 194CSection 40

section 194(7) of the Act. Assessee has failed to deduct tax at source when such payment was made exceeded the limit as prescribed under the law. Therefore, the impugned finding 3 ITA No.35/RAN/2021 AND C.O. No. 19/RAN/2021 Shri Vijay Prasad A.Y. 2012-13 given by ld. CIT(A) needs to be quashed by sustaining the order

SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD

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

ITA 104/RAN/2022[13-14]Status: DisposedITAT Ranchi28 Mar 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 147Section 148Section 263

Section 263 of the Act dated 26/12/2022, set aside the order of Assessing Officer dated 24/09/2021 on the ground that the Assessing Officer did not make any enquiry or investigation to ascertain the nature, source and genuineness of ₹ 2,68,72,976/- and directed the Assessing Officer to make a fresh assessment on the issues discussed above because