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35 results for “TDS”+ Section 131clear

Sorted by relevance

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Key Topics

Section 6838Addition to Income33Section 14819Section 143(3)18Disallowance18Section 14717Section 254(1)15TDS13Unexplained Cash Credit11Double Taxation/DTAA

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

ITA 1035/SRT/2024[2011-2012]Status: DisposedITAT Surat09 Jun 2025AY 2011-2012
Section 147Section 250

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

ITA 1037/SRT/2024[2014-15]Status: DisposedITAT Surat09 Jun 2025AY 2014-15
Section 147Section 250

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

Showing 1–20 of 35 · Page 1 of 2

8
Limitation/Time-bar7
Section 10A6

M/S KASHIRAM ATMARAM,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), SURAT

In the result, ground No.1 of assessee is allowed

ITA 236/SRT/2022[2015-16]Status: DisposedITAT Surat13 Mar 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.236/Srt/2022 (Ay 2015-16) (Hearing In Physical Court) Kashiram Atmaram Deputy Commissioner Of 3/1949, Siddhi Sheri, Income-Tax, Vs Salabatpura, Surat-395003 Central Circle-(1)(1)(1), Pan No. Aadfk 2670 H Room No.108, Aayakar Bhawan, Majura Gate, Surat-395001 ""थ" /Respondent अपीलाथ"/Appellant

Section 115BSection 143(3)Section 254(1)Section 68

TDS. The Assessing Officer has not issued any notice under section 133(6) or summons under section 131 of the Act. The Ld. AR of the assessee

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based

SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT

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

ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

131 of the Act, Mr. Mahesh K. Baheti, DGM (Finance) of Paras Petrofils Ltd. attended the office of Assessing Officer and his statement was recorded. The Assessing Officer also gathered certain information like issuing the notice under Section 133(6) of the Act. On collecting certain information and on the basis of statement of DGM(Finance) of Paras Petrofils

DCIT, CIRCLE-2(1)(2), SURAT vs. M/S. SHREE DURGA SYNTEX PVT. LTD, SURAT

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

ITA 57/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

131 of the Act, Mr. Mahesh K. Baheti, DGM (Finance) of Paras Petrofils Ltd. attended the office of Assessing Officer and his statement was recorded. The Assessing Officer also gathered certain information like issuing the notice under Section 133(6) of the Act. On collecting certain information and on the basis of statement of DGM(Finance) of Paras Petrofils

STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI

In the result, both the appeals of the assessee are allowed

ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5

TDS Valsad’] under section 133A of the Act at the Regional Business Office –V, Navsari-Tapi of the Bank in Navsari. The statement u/s 131

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

ITA 375/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

TDS in short) and the closing balance as on 31.03.2018 and complete pdf folder consisting of duly signed of confirmation of ITR, relevant bank statement of the depositors were furnished. On furnishing such details, the Assessing Officer has not made any enquiry of his own either issuing notice under section 133(6) or 131

RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

ITA 257/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

TDS in short) and the closing balance as on 31.03.2018 and complete pdf folder consisting of duly signed of confirmation of ITR, relevant bank statement of the depositors were furnished. On furnishing such details, the Assessing Officer has not made any enquiry of his own either issuing notice under section 133(6) or 131

SHREE ABHISHEK BIPINBHAI NAIK,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(1), SURAT

In the result, the ground No

ITA 12/SRT/2023[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shri Pawan Singh(Virtual Hearing) Abhishek Bipinbhai Naik I.T.O., (Prop. Of M/S Shivbhole Services), Ward 1(2)(1), Vs. House No. 1, Desai Faliyu, At Po Surat. Vaktana, Tal, Choryasi Via Sachin, Surat-394230. Pan No. Agppn 5994 H Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271ASection 69A

TDS deducted under Section 194H of Rs. 1,78,673/-, thus the Assessing Officer was aware about the business activities of assessee. No notice or summon under Section 131

S.R. INFRA CONCEPT PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, ground No.1 raised by the assessee is allowed for statistical purposes

ITA 673/AHD/2017[2011-12]Status: DisposedITAT Surat26 Aug 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 673/Ahd/2017 "नधा"रणवष"/Assessment Year: (2011-12) (Virtual Court Hearing) S. R. Infra Concept Pvt. Ltd., Vs. The Ito, Ward-4(3), 306, Siddh Chambers, Taratiya, Hanuman Surat. Sheri, Mahidharpura, Surat-395003. New Designed Ito, Ward-2(1)(2), Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs6992A

Section 131Section 143(3)Section 194HSection 68

section 131 of the Act, well in advance rather than issuing the same on 11.03.2014 (i.e. fag end of limitation for framing the assessment). Under such circumstances, even show cause notice could have been issued in time which, in turn, would have enabled the assessee to file reply. This would have ensured that principles of natural justice have been observed

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 713/SRT/2018[2013-14]Status: DisposedITAT Surat22 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

131/- made by the assessing officer on account of non-payment of TDS liability with the limitation date ? 4. Whether on the facts and circumstances of the case and in law, the Id. CIT(A) has justified in deleting the addition of Rs.10,30,000/- made by the assessing officer on account of disallowance of expenses in absence of evidence

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

131/- made by the assessing officer on account of non-payment of TDS liability with the limitation date ? 4. Whether on the facts and circumstances of the case and in law, the Id. CIT(A) has justified in deleting the addition of Rs.10,30,000/- made by the assessing officer on account of disallowance of expenses in absence of evidence

JITENDRA AXAYSINGH BABEL,SURAT vs. ITO, WARD 3(3)(2), SURAT

In the result, the grounds of appeal raised by the Revenue is partly allowed resultantly, the ground No

ITA 555/SRT/2019[2008-09]Status: DisposedITAT Surat06 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 143(1)Section 147Section 148Section 254(1)

TDS was deducted. M/s Rajan Gems is a proprietary concern of Sh. Dharmendra Kumar Babel, whose statement was recorded under section 131

ITO, WARD 3(3)(2), SURAT vs. JITENDRA AZAYSINGH BABEL, SURAT

In the result, the grounds of appeal raised by the Revenue is partly allowed resultantly, the ground No

ITA 533/SRT/2019[2008-09]Status: DisposedITAT Surat06 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 143(1)Section 147Section 148Section 254(1)

TDS was deducted. M/s Rajan Gems is a proprietary concern of Sh. Dharmendra Kumar Babel, whose statement was recorded under section 131

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

ITA 468/SRT/2018[2015-16]Status: DisposedITAT Surat30 Sept 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 68

Section 131 of the Act on 21/08/2017 and 22/08/2017. After recording their statements, notice was issued to the assessee to cross examine both the parties on 24/08/2017 and on 24/08/2017. Shri Anil K Agrawal, one of the Director of assessee company cross examined both the parties wherein they have confirmed their earlier statement made before the DDIT, Surat that their

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

ITA 465/SRT/2018[2012-13]Status: DisposedITAT Surat30 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 68

Section 131 of the Act on 21/08/2017 and 22/08/2017. After recording their statements, notice was issued to the assessee to cross examine both the parties on 24/08/2017 and on 24/08/2017. Shri Anil K Agrawal, one of the Director of assessee company cross examined both the parties wherein they have confirmed their earlier statement made before the DDIT, Surat that their

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

ITA 467/SRT/2018[2014-15]Status: DisposedITAT Surat30 Sept 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 68

Section 131 of the Act on 21/08/2017 and 22/08/2017. After recording their statements, notice was issued to the assessee to cross examine both the parties on 24/08/2017 and on 24/08/2017. Shri Anil K Agrawal, one of the Director of assessee company cross examined both the parties wherein they have confirmed their earlier statement made before the DDIT, Surat that their

M/S. RUCHI SAREES PVT. LTD.,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), , SURAT

In the result, ground No. 1 of the appeal is also dismissed

ITA 466/SRT/2018[2013-14]Status: DisposedITAT Surat30 Sept 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 254(1)Section 68

Section 131 of the Act on 21/08/2017 and 22/08/2017. After recording their statements, notice was issued to the assessee to cross examine both the parties on 24/08/2017 and on 24/08/2017. Shri Anil K Agrawal, one of the Director of assessee company cross examined both the parties wherein they have confirmed their earlier statement made before the DDIT, Surat that their

ACIT, CENTRAL CIRCLE-4, SURAT vs. VALENCIA CORPORATION, SURAT

In the result, this appeal of revenue is dismissed

ITA 257/SRT/2022[2016-17]Status: DisposedITAT Surat09 Nov 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) A.C.I.T. M/S Valencia Corporation, Central Circle-4, S. No. 400, T.P. No. 29 (Vesu-Rundh Vs. Surat. Magdalla), F.P. No. 45/2, Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant Respondednt C.O. No. 17/Srt/2023 (Arising Out Of Ita No. 257/Srt/2022)(Ay: 2016-17) M/S Valencia Corporation, A.C.I.T. S. No. 400, T.P. No. 29 (Vesu- Central Circle-4, Vs. Rundh Magdalla), F.P. No. 45/2, Surat. Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant/Objector Respondednt

Section 250(4)Section 250(5)Section 254(1)Section 41Section 41(1)

TDS was deducted in concern FYs in which bills were raised by the works contractor (i.e. Konark Infratech). Also, Ld. CIT(A) has rightly considered the requirements of section 41(1) of the Act, and onus cast upon the assessing officer to prove that conditions of section 41(1) of the Act have to be fulfilled to treat the liability