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7 results for “TDS”+ Section 186clear

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Key Topics

Section 271(1)(c)12Section 14A8Section 143(2)7Addition to Income7Section 143(3)6Section 1486Disallowance5Section 1544Deduction4Section 40

NIMESH KANUBHAI TOPIWALA - HUF,SURAT vs. DY. COMMISSIONER OF INCOME TAX CIRCLE - 1(1)(1), SURAT

In the result, this appeal of assessee is allowed for statistical purposes only

ITA 242/SRT/2023[2018-19]Status: DisposedITAT Surat05 Jun 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Nimesh Kanubhai Topiwala-Huf, D.C.I.T., B-801, Shri Sarjan Palace, Nr. Nandini Circle-1(1)(1), Vs. 3, Vip Road, Vesu, Surat, Surat. Gujarat-395007. Pan No. Aahhn 1784 K Appellant/ Assessee Respondent/ Revenue

Section 154Section 250Section 254(1)Section 40

TDS). The assessee filed application under section 154 for rectification of such mistakes. The application of assessee was rejected vide order dated 20/11/2019. The said rejection order was not communicated to the assessee by way of SMS alert. The assessee has not seen their e-mail, thus the Karta of assessee was not aware about dismissal/rejection of application under Section

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

3
Section 143(1)3
TDS3

In the result, ground No.2 raised by the assessee is allowed

ITA 535/SRT/2023[2014-15]Status: DisposedITAT Surat12 Oct 2023AY 2014-15

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 145Section 14ASection 40

section 14 of the I.T. Act attracts in your case. Therefore, you are asked to furnish explanation as to why expenditure incurred of Rs.7,56,965/- for earning exempt income should not be disallowed u/s 14A of the I.T. Act as worked out of Rs.7,56,965/- as per rule 8D of the income tax. Further, it is noticed that

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

TDS 47,025/- ITA Nos.618 & 623/SRT/2018 A.Y. 2011-13 Prakash F Singh &Gurfan A Chaudhury The Assessing Officer initiated penalty proceedings u/s 271(1)(c) of the Act on above additions / disallowances for concealment of income and issued notices u/s 271(1)(c) r.w.s. 274 of the Act on 13.02.2017. 5. During the penalty proceedings, the assessing officer held that

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

TDS 47,025/- ITA Nos.618 & 623/SRT/2018 A.Y. 2011-13 Prakash F Singh &Gurfan A Chaudhury The Assessing Officer initiated penalty proceedings u/s 271(1)(c) of the Act on above additions / disallowances for concealment of income and issued notices u/s 271(1)(c) r.w.s. 274 of the Act on 13.02.2017. 5. During the penalty proceedings, the assessing officer held that

ITO, WARD-1(1)(3), SURAT vs. M/S. HI-CHOICE PROCESSORS P. LTD, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 98/SRT/2020[2012-13]Status: DisposedITAT Surat18 Apr 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.98/Srt/2020 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Income Tax Officer, M/S. Hi-Choice Processors Pvt. Ward-1(1)(3), Room No.113, Vs. Ltd., 264, Gidc, Sachin, Surat- Aaykar Bhavan, Majura Gate, Surat- 394230. 395002 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7062E िनधा"रती की ओर से /Appellant By Shri Ashok B. Koli, Cit(Dr) राज"व क" ओर से /Respondent By Shri Mehul Shah, Ca सुनवाई की तारीख/Date Of Hearing 31/03/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

Section 142(1)Section 143(2)Section 143(3)Section 37(1)Section 68

TDS is deducted. There is no finding of cash deposit in bank account of the lenders. The Confirmation of all lenders were filed during assessment proceedings and no further enquiry were deemed necessary by the Assessing Officer. Out of the 19 parties, 13 parties are directors or their relatives or sister concern from whom the assessee had also taken loan

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

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 Sh. Jayesh Kantilal Modi Vs ITO escaped assessment. The Assessing Officer has a cause or justification that the income has escaped assessment it could be considered to have a reason to believe that such income

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

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 Sh. Jayesh Kantilal Modi Vs ITO escaped assessment. The Assessing Officer has a cause or justification that the income has escaped assessment it could be considered to have a reason to believe that such income