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7 results for “TDS”+ Undisclosed Incomeclear

Sorted by relevance

Mumbai685Delhi623Chennai265Kolkata253Jaipur185Hyderabad177Bangalore169Cochin118Ahmedabad117Chandigarh65Indore60Pune50Surat40Rajkot39Guwahati33Cuttack33Nagpur32Raipur24Lucknow22Allahabad21Karnataka20Agra20Amritsar19Jodhpur18Visakhapatnam12Patna11Dehradun9Ranchi7Varanasi7Jabalpur4Telangana4Punjab & Haryana2Gauhati1Calcutta1Panaji1Kerala1

Key Topics

Section 1477Section 2637Section 153A7Addition to Income5Section 143(3)4Section 1483Section 683Section 1392Section 2502Unexplained Cash Credit

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

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

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

undisclosed income. The family members of the assessee have made disclosure separately. On careful consideration of above facts and circumstances, I am of the opinion that assessment order passed by the AO is erroneous and prejudicial to the interest of revenue. I, therefore, cancel the order of the AO passed

2
Undisclosed Income2
Survey u/s 133A2

ACIT,C.C.-1, RANCHI vs. M/S KOIRA ORES PRIVATE LIMITED, GIRIDIH

In the result, appeal of the revenue is dismissed

ITA 31/RAN/2020[2013-14]Status: DisposedITAT Ranchi06 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139Section 139(1)Section 144Section 147Section 148Section 69

TDS u/s,194A or 194J was deducted .Accordingly, the AO show-caused the appellant whether the said amount was included in the ROI. As the assessee failed to file any submission / details the AO treated the same as undisclosed business income

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

TDS was deducted. Professional receipts were Rs.62,94,821/- for AY 2018-19 and from the ITR filed, it was shown gross receipts from profession to the tune of Rs.52,42,559/- . The assessee was requested to explain why the difference of Rs.10,52,262/- should not be treated as undisclosed income

SHRI KIRTIMAN SINGH,RANCHI vs. DCIT, RANCHI

In the result, both the appeals filed by the assessee are partly allowed

ITA 121/RAN/2016[2009-10]Status: DisposedITAT Ranchi05 Apr 2019AY 2009-10

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: Shri Devesh Poddar, Advocate, ld.ARFor Respondent: Shri P.K. Mondal, CIT, ld. DR
Section 143(3)Section 147

undisclosed transaction of Rs. 6,63,49,942/- and estimated a net profit of Rs. 53,07,995/-. As such, an addition of Rs. 53,07,995/- was made. The addition made is unjustified, arbitrary, illegal and incorrect. 4. For that the AO observed in the order of assessment that in a sheet of paper found it was observed that

ACIT,CIRCLE-2(1), HAZARIBAG vs. SANJAY KUMAR UPADHYAY, HAZARIBAG

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

ITA 94/RAN/2019[2015-16]Status: DisposedITAT Ranchi28 Sept 2022AY 2015-16

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 143(3)Section 250Section 68

undisclosed turnover, the Ld.CIT (A) Hazaribag erred in deleting the addition. The Ld.CIT (A) Hazaribag, relied upon the evidence put forwarded by the assessee before him in this regard and did not take into account the material evidence brought on the record by the Assessing officer. 2. That regarding the addition made to the tune

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR vs. BENKO TRADERS PRIVATE LIMITED, KOLKATA

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

ITA 436/RAN/2024[2015]Status: DisposedITAT Ranchi17 Dec 2025

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.436/Ran/2024 Assessment Year: 2015-16 Acit, Cc, Jamshedpur…………….…….…............................……….……Appellant Vs. Benko Traders Pvt. Ltd....………...….…..….........……........……...…..…..Respondent 119, 4Th Floor, Block D, White House, Park Stree, Wb – 700016. [Pan: Aabcb1888R] Appearances By: Shri Akshay Ringasia, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 07, 2025 Date Of Pronouncing The Order : December 17, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-3, Patna For The Assessment Year 2015–16 Dated 25.09.2024 Passed U/S 250 Of The Income Tax Act (The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income Under Section 139 Of The Act Declaring A Total Income As Nil. The Return Was Processed Under Section 143(1). Subsequently, The Case Was Selected For Scrutiny & An Assessment Under Section 143(3) Was Completed On 28.11.2017 Determining The Total Income At ₹9,88,28,406. Based On Information Received From The Investigation Wing, Mumbai, Relating To Alleged Use Of Stock Exchange Platform (Bse/Nse) For Generating Fictitious Long-Term/Short-Term Capital Gains Through Certain Scripts & Alleged Accommodation Entries, The Assessing Officer Recorded Reasons Under Section 147 Of The Act. A Notice Under Section 148 Was Issued The Assessee Filed Its Return Declaring The Same Income

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69C

undisclosed commission were paid to the broker over and above the STT charges & other charges paid by the assessee to the brokers which is shown in the ledger of the assessee company as well as in the contract notes issued by the brokers. Hence, it is clear that the AO has failed to provide any evidence showing the payment

ACIT CIR-3, JAMSHEDPUR vs. M/S SOKHI ENGINEERING CO P LTD, JAMSHEDPUR

In the result, the appeal of the revenue in ITA No

ITA 176/RAN/2016[2012-13]Status: DisposedITAT Ranchi28 Feb 2018AY 2012-13

Bench: Us Is Admittedly Below The Tax Effect Limit Prescribed By Cbdt Vide Circular No. 21 / 2015 Dated 10.12.2015 For Preferring Appeal(S) Before Tribunal By The Revenue. It Will Be Pertinent To Reproduce The Relevant Portion Of The Said Circular No. 21 / 2015 Dated 10.12.2015 :-

For Appellant: Shri Sanjay Prasad, CIT-A, ld.DRFor Respondent: Shri Devesh Poddar, Advocate, ld.AR

TDS – 40(a)(ia) Rs.77,800 4. Creditors difference Rs.27,17,249/- Total – Rs.30,76,049 30% of Rs.30,76,049/- = Rs.9,22,814 1 3. In view of above, he submitted that the appeal filed by the revenue is not maintainable as per CBDT’s prescribed Circular. On the other hand, the ld.DR did not controvert the same