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Section 271(1)(c)12 Section 26310 Section 143(3)10 TDS4 Addition to Income4 Section 40A(2)(b)3 Penalty3 Disallowance3 Section 143(2)2 Section 271

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

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

Section 145ASection 14ASection 254(1)Section 263Section 40A

TDS was made for which the sales was accounted in succeeding years in respect of the advances. For the fourth party i.e. Gaurang Yogeshbhai Shah, it was submitted that no advances were received and therefore the sales were shown in the list of sales exceeding Rs. 10 lacs. The fourth party i.e Gaurang Yogeshbhai Shah, who is the proprietor

ITO, WARD-2(3)(8),, SURAT vs. SHRI SUNIL KUMAR P. JAIN,, SURAT

In the result, the appeal of the assessee is allowed

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

ITO, WARD-2(3)(8),, SURAT vs. SHRI SUNIL KUMAR P. JAIN,, SURAT

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

ITO, WARD-2(3)(8),, SURAT vs. SHRI SUNIL KUMAR P. JAIN,, SURAT

SHANKAR ZETHABHAI PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX CENTRAL, SURAT

CHIRAGBHAI S. GADHIYA,SURAT vs. I.T.O., WARD-3(2)(6),, SURAT

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

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