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270 results for “TDS”+ Section 11clear

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Key Topics

Section 143(3)81Addition to Income78Section 26349TDS49Section 14429Section 271(1)(c)29Disallowance29Section 254(1)27Section 6825Deduction

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

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

ITA 2126/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah- CAFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 194ASection 40Section 44A

TDS under section 40(a)(ia) of the Act to the tune of Rs.11,59,064/-. Now, the question before us is that whether the assessee can take the advantage provided in section 44AD of the Act? Let us, first of all, consult the provisions of section 44AD of the Act, which is reproduced below (to the extent relevant

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Penalty22
Section 14821

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 506/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

TDS ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed under section

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 505/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

TDS ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed under section

AKSHAR INFRA,BHARUCH vs. ITO(TDS), BHARUCN, BHARUCH

In the result, the ground Nos

ITA 276/SRT/2023[2016-17]Status: DisposedITAT Surat20 Jul 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.276/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Akshar Infra Income Tax Officer (Tds), Bharuch, Hari Kunj, R.S.No.347, Old N.H.S. Vs Station Road, Bharuch- Nr. Samrajya School, 356069 Andada, Ankleshwar, Bharuch-393001 Pan No. Abbfa 5016 E अपीलाथ"/Appellant ""थ" /Respondent

Section 194ISection 201Section 201(1)Section 254(1)

TDS as per the provision of Section 194-IA of the Act. The explanation of assessee was that consideration of each co-owner was less than Rs.50.00 lakh cannot be considered when the aggregate value of sale consideration was more than threshold limit of Rs.50.00 lakh. On the plea of Ld. AR for the assessee that matter may be restored

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 39/SRT/2020[QUARTER-III 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 38/SRT/2020[QUARTER-II 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 40/SRT/2020[QUARTER-IV 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 64/SRT/2020[2015-16 QUARTER 4]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 61/SRT/2020[2015-16 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 63/SRT/2020[215-16 QUARTER 3]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 62/SRT/2020[2015-16 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

11. Section 200A of the Act pertains to processing of statements of tax deducted at source. We would notice the provisions of this section prior to 01.06.2015 and the changes made therein by virtue of Finance Act, 2015, with effect from 01.06.2015. Further, we would take note of provisions of section 234E of the Act. For the time being

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263

11,76,823/-. It includes expenses of Rs.30,07,55,423/-, Rs.89,63,400/- and Rs.14,58,000/- covered u/s 194C, 194J and 192 of the Act respectively. Non-deduction of TDS attracts provisions of section

SHRI AYUSH MURALILAL AGARWAL,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, SURAT

In the result, the appeal of the assessee is allowed

ITA 2622/AHD/2016[2009-10]Status: DisposedITAT Surat10 Dec 2019AY 2009-10

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.2622/Ahd/2016 "नधा"रणवष"/Assessment Year: 2009-10 Shri Ayush Murarilal Agarwal, Vs. The Income Tax Officer, Brijvilla Bunglow, Brijwasi Estate, Ward-1(3)(1) Surat B/H Gokul Row House, Parley Point Surat 395 007 [Pan: Acypa 9649 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Prakash Jhunjhunwala - Ca राज"वक"ओरसे /Revenue By Shri B. P. K. Panda, Sr. D.R.

Section 143Section 147Section 148Section 151Section 194CSection 40Section 44A

11. The perusal of above reason would reveal that reasons recorded for reopening of assessment are based on turnover of current year which is exceeded Rs.40 lac, if less amount of Rs.18,14,000 as shown by the assessee is added to turnover shown at Rs.37,24,205, hence, provisions of section 44AB are applicable, hence, the assessee was liable

SHRI MAHENDRA S. GAJJAR,NARMADA vs. DCIT, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is partly allowed

ITA 1714/AHD/2017[2008-09]Status: DisposedITAT Surat02 May 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri O. P. Meena

Section 133Section 143Section 194CSection 200Section 40

11 of 25 provisions of chapter XVII-B regarding deduction of tax at source and the payment thereof to the credit of Central government. According to the AO, the assessee was required to deduct TDS on these payments under section

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

section 200 was furnished. The assessee-bank furnished last statement of TDS other than salary for financial year 2008-09 is on 22.05.2009. Thus Assessing Officer / DCIT(TDS) was required to pass order on or before 31.03.2012. The Assessing Officer / ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

section 200 was furnished. The assessee-bank furnished last statement of TDS other than salary for financial year 2008-09 is on 22.05.2009. Thus Assessing Officer / DCIT(TDS) was required to pass order on or before 31.03.2012. The Assessing Officer / ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

section 200 was furnished. The assessee-bank furnished last statement of TDS other than salary for financial year 2008-09 is on 22.05.2009. Thus Assessing Officer / DCIT(TDS) was required to pass order on or before 31.03.2012. The Assessing Officer / ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

section 200 was furnished. The assessee-bank furnished last statement of TDS other than salary for financial year 2008-09 is on 22.05.2009. Thus Assessing Officer / DCIT(TDS) was required to pass order on or before 31.03.2012. The Assessing Officer / ITA.No 246-248 & 323/SRT/2019 A.Ys.09-10 to 11