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102 results for “TDS”+ Section 148(1)clear

Sorted by relevance

Mumbai1,019Delhi898Bangalore338Hyderabad333Chennai321Kolkata252Ahmedabad246Jaipur175Pune172Chandigarh155Cochin135Karnataka127Surat102Indore96Visakhapatnam71Raipur65Rajkot54Lucknow45Nagpur37Cuttack35Guwahati26Amritsar25Patna25Agra15Jabalpur10Jodhpur9Ranchi8Allahabad8Panaji6Varanasi6Dehradun5SC4Telangana2Calcutta1

Key Topics

Section 14890Addition to Income61Section 10(37)60Section 143(3)49Section 14748Section 254(1)35Disallowance35Section 14433TDS30Exemption

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD RANGE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 827/AHD/2016[2012-13]Status: DisposedITAT Surat14 May 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

148 of the Act of the Act. 10. Since, we have decided the Ground No. 3 for this assessment year in above paras of this order in favour of the assessee, these grounds of appeal becomes academic in nature, hence, not required our specific adjudication. 11. In the result, the appeal of the assessee stands allowed. I.T.A.No. 842/Ahd/2015

Showing 1–20 of 102 · Page 1 of 6

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Section 26321

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD RANGE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 826/AHD/2016[2007-08]Status: DisposedITAT Surat14 May 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

148 of the Act of the Act. 10. Since, we have decided the Ground No. 3 for this assessment year in above paras of this order in favour of the assessee, these grounds of appeal becomes academic in nature, hence, not required our specific adjudication. 11. In the result, the appeal of the assessee stands allowed. I.T.A.No. 842/Ahd/2015

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD CIRCLE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 842/AHD/2015[2011-12]Status: DisposedITAT Surat14 May 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

148 of the Act of the Act. 10. Since, we have decided the Ground No. 3 for this assessment year in above paras of this order in favour of the assessee, these grounds of appeal becomes academic in nature, hence, not required our specific adjudication. 11. In the result, the appeal of the assessee stands allowed. I.T.A.No. 842/Ahd/2015

SHIVA INDUSTRIAL SECURITY AGENCY GUJARAT PVT. LTD.,,SURAT vs. THE ACIT, CIRCLE-4,, SURAT

In the result, ITA No.2527/Ahd/2017 is allowed, and ITA

ITA 2527/AHD/2015[2006-07]Status: DisposedITAT Surat13 Nov 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Nirmal Somani, CAFor Respondent: Smt.Smitha V. Nair, Sr.DR
Section 139Section 143(3)Section 147Section 148Section 36Section 36(1)(v)Section 40

1) or section 148 or to disclose all material facts fully and truly necessary for its assessment. A perusal of the reasons extracted (supra), it nowhere reveals that the AO has pointed out any fact which was not disclosed by the assessee fully and truly. The facts recorded by him with regard non-payment of employees’ contribution towards ESIC

SHIVA INDUSTRIAL SECURITY AGENCY GUJARAT PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, ITA No.2527/Ahd/2017 is allowed, and ITA

ITA 2528/AHD/2015[2011-12]Status: DisposedITAT Surat13 Nov 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Nirmal Somani, CAFor Respondent: Smt.Smitha V. Nair, Sr.DR
Section 139Section 143(3)Section 147Section 148Section 36Section 36(1)(v)Section 40

1) or section 148 or to disclose all material facts fully and truly necessary for its assessment. A perusal of the reasons extracted (supra), it nowhere reveals that the AO has pointed out any fact which was not disclosed by the assessee fully and truly. The facts recorded by him with regard non-payment of employees’ contribution towards ESIC

VIKRAM HARSHADBHAI MODI,SURAT vs. ITO WARD 3(1)(5), SURAT

In the result, Ground No.2 and 3 of the assessee are partly allowed

ITA 196/SRT/2018[2011-12]Status: DisposedITAT Surat30 Dec 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Vikram Harshadbhai The Income Tax Officer Modi, Ward-3(1)(5), Aaykar Vs 7/2737, Chandulal Sheth Ni Bhavan, Majura Gate, Sheri, Saiyedpura, Surat-395001 Surat-395003 Pan : Alhpm 2036 Q Assessee / Appellant Revenue /Respondent

Section 144Section 147Section 148Section 194CSection 254(1)Section 44A

TDS) under section 194C of the Act. As no return of income was filed in response of notice under section 148 the assessing officer proceeded for assessment. The Assessing Officer considered the entire receipt as total turnover of assessee and issued further show cause notice as to why 15% of 2 Sh.Vikram Harshadbhai Modi total receipts should not be treated

SHRI PRAKASHBHAI HARIBHAI AHIR,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3), SURAT

In the result, the ground No

ITA 497/SRT/2018[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Prakashbhai Haribhai Ahir, The Income Tax Officer, 23, Ashish Society, Ward-1(3)(8), Surat. Vs B/H.Navyug College, Rander Road, Surat. Pan: Abfpa 9237 R Appellant Respondent

Section 133(6)Section 143(3)Section 147Section 148Section 194HSection 23Section 24Section 254(1)

148 on 31.03.2016 after the last date of 31.03.2014 as the original assessment order u/s. 143(3) was passed on 15.12.2011. The Assessment Order should be held as time barred. 2. The Learned CIT(A) has grievously erred in law and on facts in reopening the assessment u/s. 147 by invoking the issues already considered and allowed in original Assessment

SURESH RAMANBHAI NAIK L/H OF RAMANBHAI PARBHUBHAI DESAI,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(4), SURAT

In the result, this appeal of the assessee is allowed

ITA 199/SRT/2021[2011-12]Status: DisposedITAT Surat12 Jul 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Suresh Ramanbhai Naik, I.T.O., L/R Of Ramanbhai Parbhubhai Desai, Ward-3(2)(3), Vs. 41, Meghna Raw House, Near Surat. Maharaja Agrasen Bhavan, City Light Road, Surat-395003. Pan No. Akqpd 5495 J Appellant/ Assessee Respondent/ Revenue

Section 139Section 139(1)Section 144Section 147Section 148Section 254(1)Section 271FSection 274

148 also filed return of income. Non-filing of return of income was not intentional but due to bonafide belief that the assessee is not having any taxable income and when he realised and received advice, immediately filed return of income on 02/10/2012. The ld. AR submits that the assessee has reasonable cause within the scope of Section 273B

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

TDS under section 194C on labour expenses of Rs.4,90,232 on which the assessee was liable to deduct tax at source @1%. Therefore, said amount is liable to be disallowed under section 40(a)(ia) of the Act, hence, income liable to be taxed is escaped assessment. This reason is erroneous as the assessee being an individual

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

ITA 431/SRT/2018[2007-08]Status: DisposedITAT Surat22 Aug 2022AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

Section 143(3)Section 254(1)

148 of 2006 dated 09.01.2007 in approving the scheme of amalgamation of Narmada Chematur Petrochemical Limited (NCPL) with assessee. We find that Assessing Officer made the disallowance of depreciation of goodwill by taking view that that claim of depreciation of goodwill was not made in the return of income, it was made by way of additional ground of appeal

THE DCIT, CIRCLE-1,, BHARUCH vs. M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD.,, BHARUCH

In the result, this ground of appeal is also dismissed

ITA 432/SRT/2018[2012-13]Status: DisposedITAT Surat22 Aug 2022AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.431/Srt/2018 (Ay 2007-08) & (Hearing In Virtual Court) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Bharuch, Fertilizers & Chemicals Vs Above Bank Of Baroda, Ltd. Station Road, Bharuch- P.O. Narmada Nagar, 320001 Dist. Bharuch-392015 Pan : Aaacg 8372 Q अपीलाथ"/Appellant ""यथ" /Respondent आ.अ.सं./Ita No.432/Srt/2018 & ""या"ेप/C.O. No.12/Srt/2021 [A/O Ita No.432/Srt/2018] (Ay 2012-13) Deputy Commissioner Of Gujarat Narmada Valley Income-Tax, Circle-1 Fertilizers & Chemicals Ltd. Vs Bharuch, Above Bank Of P.O. Narmada Nagar, Dist. Baroda, Station Road, Bharuch-392015 Pan : Aaacg 8372 Q Bharuch-320001 अपीलाथ"/Appellant ""यथ" /Respondent/Co- Objector

Section 143(3)Section 254(1)

148 of 2006 dated 09.01.2007 in approving the scheme of amalgamation of Narmada Chematur Petrochemical Limited (NCPL) with assessee. We find that Assessing Officer made the disallowance of depreciation of goodwill by taking view that that claim of depreciation of goodwill was not made in the return of income, it was made by way of additional ground of appeal

RIZWANAHMED MOHMED USMAIN SHAIKH,SURAT vs. INCOME TAX OFFICER, WARD -1(2)(6), SURAT

In the result, appeal of the assesseeis dismissed

ITA 46/SRT/2018[2009-10]Status: DisposedITAT Surat08 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rizwanahmed Mohmed Usmain The Ito, Shaikh Ward-1(2)(6), Vs Hasina, Manjil, Harinagar-1, Surat. Udhna, Surat. Pan: Adaps 5725 P Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 143(3)Section 147Section 148Section 194ASection 201Section 40

1. The assessment order is bad in law and in fact. 2. The re-opening of case u/s 147 for the asst. year 2009-10 is bad in law because, the same is time barred as notice u/s 148 was issued on 2nd march, 2015 which is beyond the time limit prescribed in view of proviso to section

SHRI JAYESH KANTILAL MODI,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(2), SURAT

In the result, the appeal of the assessee is dismissed

ITA 356/SRT/2017[2008-09]Status: DisposedITAT Surat24 May 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(1)Section 143(2)Section 147Section 148Section 254(1)Section 40A

148, thus the return is to be treated as nonest as per provisions of Section 124(3) of the Act. The ld. CIT(A) after referring various case laws, held that the provisions of Section 147 of the Act required that the Assessing officer should have reason to believe that any income chargeable to tax has ITA 357 & 356/SRT/2017

SHRI JAYESH KANTILAL MODI,SURAT vs. INCOME TAX OFFICER, WARD 2(2)(2), SURAT

In the result, the appeal of the assessee is dismissed

ITA 357/SRT/2017[2007-08]Status: DisposedITAT Surat24 May 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(1)Section 143(2)Section 147Section 148Section 254(1)Section 40A

148, thus the return is to be treated as nonest as per provisions of Section 124(3) of the Act. The ld. CIT(A) after referring various case laws, held that the provisions of Section 147 of the Act required that the Assessing officer should have reason to believe that any income chargeable to tax has ITA 357 & 356/SRT/2017

HARMONY YARNS PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX -1, SURAT

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 348/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.348/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Harmony Yarns Private Vs. The Pcit-1, Limited, Surat Plot-65, 1St Floor Subhash Nagar Society, Ghod Dod Road, Nr. Ram Chowk, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach5895F (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Airiju Jaikaran, Cit(Dr) Date Of Hearing 12/10/2023 23/11/2023 Date Of Pronouncement

Section 143(3)Section 263Section 36(1)(va)Section 68

TDS Purpo Provide . of Balance of Loan of Loan Balance & Rate Deducte se/util documentar N lender as on repaid repaid of Loan of d on izatio y evidence o , 01.04.201 during during as on interest interest n of to PAN, 7 the year the 31.03.20 paid paid the substantiate addre year 18 during loan the identity ss and the year

M/S SEVEN EAGLE PRODUCTION,SURAT vs. THE ASSISTANT COMMISSIONER INCOME TAX, CIRCLE-3(2), SURAT

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

ITA 24/SRT/2019[2009-10]Status: DisposedITAT Surat09 Sept 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Seven Eagle Production, The Assistant 5/6, Paras Shopping Centre, Commissioner Of Income Vs. Near.Gajera Circle, Katargam, Tax, Circle-3(2), Surat. Email:Srshethtax@Gmail.Com Surat – 395004. Pan: Abffs 0860 C Applicant Respondent

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 40

148, the assessee filed its reply on 28.10.2016 stating therein that the return filed originally on 29.09.2010 be treated return in response to the said notice. The assessing officer after serving statutory notices under section 143(2) and 142(1) and supplying reasons recorded, proceeded for re- assessment. During the assessment the assessee was asked to submits the details

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)

1) of the Income Tax Act, 1961 (in short, the Act). The case of the assessee was reopened under section 147 of the Act. Notice under section 148 dated 30/3/2015 was served upon the assessee. 7. The case was reopened on the basis of information received from DGIT (Investigation) Mumbai. In the information received from Investigation Wing, Mumbai

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)

1) of the Income Tax Act, 1961 (in short, the Act). The case of the assessee was reopened under section 147 of the Act. Notice under section 148 dated 30/3/2015 was served upon the assessee. 7. The case was reopened on the basis of information received from DGIT (Investigation) Mumbai. In the information received from Investigation Wing, Mumbai

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 337/SRT/2022[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Section 148 as well as other notices were served. The Assessing Officer passed the ex parte assessment order. On obtaining the copy of assessment order, it was found that her maternal address at 16, Shree Nikunj, Ashabaug, Navsari was mentioned. No one resides on such address. The assessee married long ago and was staying with her husband

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 69/SRT/2023[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Section 148 as well as other notices were served. The Assessing Officer passed the ex parte assessment order. On obtaining the copy of assessment order, it was found that her maternal address at 16, Shree Nikunj, Ashabaug, Navsari was mentioned. No one resides on such address. The assessee married long ago and was staying with her husband