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4 results for “TDS”+ Section 153A(1)(b)clear

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Key Topics

Section 133(6)4Section 2503Section 1473Section 69C2

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

ITA 163/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2025AY 2013-14
Section 147Section 250

section 292C of the Act and by observing that the paper\nwas not in the handwriting of assessee and not signed by the assessee and\ndespite the fact that addition has been made on the basis of incriminating\ndetails/document recovered during the search proceedings as a whatsapp\nimaged found from the mobile of the assessee and the assessee has failed

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

ITA 164/SRT/2023[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 147Section 250

section 292C of the Act and by observing that the paper\nwas not in the handwriting of assessee and not signed by the assessee and\ndespite the fact that addition has been made on the basis of incriminating\ndetails/document recovered during the search proceedings as a whatsapp\nimaged found from the mobile of the assessee and the assessee has failed

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

ITA 136/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2025AY 2013-14
Section 147Section 250

B. Agarwal\n701, Shree Shyam Awas, Bhatar Vs.\nRoad, Surat-395 010\nSurat,\nAaykar\nBhawan,\nMajura Gate, Surat-395 001\nस्थायी लेखासं./जीआइआरसं./PAN/GIR No: ABKPA 5538 N\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी / Respondent)\nआयकर अपील सं./ITA.No.164/SRT/2023\n Assessment Year: 2020-21\nDeputy Commissioner of\nIncome-tax, Central Circle-4,\nSurat Room No.508, 5th Floor,\nAayakar Bhawan, Majura\nGate

KSHITIJ MARINE SERVICES PVT. LTD.,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1(1)(2), SURAT

In the result, appeal filed by the assessee is allowed

ITA 125/SRT/2021[2013-14]Status: DisposedITAT Surat23 May 2023AY 2013-14

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Vinod Kumar, Sr- DR
Section 133(6)Section 143(3)Section 69C

b. Sai Maritime & Management P. Ltd. c. Hazira Port P.Ltd. d. Taurus Shipping Pvt. Ltd. e. Hindalco Inds. Ltd. f. Banline Agencies (India) P. Ltd. g. Adani Logistics Ltd. h. Adani Enterprises Ltd. 4. In response to notice under section 133(6) of the Act, all the above mentioned parties filed their replies and their replies are reproduced at para