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12 results for “TDS”+ Section 197(1)clear

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Key Topics

Addition to Income12Section 201(1)8Bogus Purchases6TDS6Section 1445Section 132(4)5Condonation of Delay4Section 195(6)3Section 2712Disallowance

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

1) of the Act and provided certificate from accountant in the prescribed Form 26A. As such proviso was inserted by Finance Act, 2012 with effect from 01.07.2012. Therefore, in such cases, the assessee will not get benefit of this proviso and in such cases, the demand was confirmed. In other category of case, whereas the certificate under section 197

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: Disposed
2
ITAT Surat
21 Nov 2022
AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

1) of the Act and provided certificate from accountant in the prescribed Form 26A. As such proviso was inserted by Finance Act, 2012 with effect from 01.07.2012. Therefore, in such cases, the assessee will not get benefit of this proviso and in such cases, the demand was confirmed. In other category of case, whereas the certificate under section 197

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

1) of the Act and provided certificate from accountant in the prescribed Form 26A. As such proviso was inserted by Finance Act, 2012 with effect from 01.07.2012. Therefore, in such cases, the assessee will not get benefit of this proviso and in such cases, the demand was confirmed. In other category of case, whereas the certificate under section 197

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

1) of the Act and provided certificate from accountant in the prescribed Form 26A. As such proviso was inserted by Finance Act, 2012 with effect from 01.07.2012. Therefore, in such cases, the assessee will not get benefit of this proviso and in such cases, the demand was confirmed. In other category of case, whereas the certificate under section 197

AKSHAR GEMS,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.3(2), SURAT

In the result, appeal filed by the assessee is allowed

ITA 24/SRT/2022[2016-17]Status: DisposedITAT Surat30 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.24/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) Akshar Gems, Assistant Commissioner Of 3Rd Floor, Shreeji Diamond Apartment, Vs. Income-Tax, Circle-3(2), Nandu Doshi Ni Wadi, Vastadevdi Road, Aaykar Bhavan Nr.Majura Katargam, Surat – 395004 Gate, Opp. New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarfa3697A Assessee By Shri Mehul Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 27/12/2022 Date Of Pronouncement 30/01/2023

Section 195Section 195(6)Section 271Section 274

197; or II. an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195; b) in Part C of Form No.15CA after obtaining a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288. (2) The person responsible for paying to a non-resident

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

1) A kachha aiahtia acts only us an agent of his constituent and never acts as a principal. A pacca arahtia, on the other hand, is entitled to substitute his own goods Inwards the contract made for the constituent and buy the constituent's goods on his personal account and thus he acts as regards his constituent. (2) a kaccha

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI RAJESH KUMAR PAMECHA, AJMER

In the result the ground No

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

1) A kachha aiahtia acts only us an agent of his constituent and never acts as a principal. A pacca arahtia, on the other hand, is entitled to substitute his own goods Inwards the contract made for the constituent and buy the constituent's goods on his personal account and thus he acts as regards his constituent. (2) a kaccha

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

1) A kachha aiahtia acts only us an agent of his constituent and never acts as a principal. A pacca arahtia, on the other hand, is entitled to substitute his own goods Inwards the contract made for the constituent and buy the constituent's goods on his personal account and thus he acts as regards his constituent. (2) a kaccha

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

1) A kachha aiahtia acts only us an agent of his constituent and never acts as a principal. A pacca arahtia, on the other hand, is entitled to substitute his own goods Inwards the contract made for the constituent and buy the constituent's goods on his personal account and thus he acts as regards his constituent. (2) a kaccha

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

1) A kachha aiahtia acts only us an agent of his constituent and never acts as a principal. A pacca arahtia, on the other hand, is entitled to substitute his own goods Inwards the contract made for the constituent and buy the constituent's goods on his personal account and thus he acts as regards his constituent. (2) a kaccha

THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI

In the result, this ground of appeal is rejected

ITA 1003/AHD/2011[2007-08]Status: DisposedITAT Surat14 Jun 2021AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 143(1)Section 143(3)

section 143(3) on 31.12.2008 assessing total income of Rs. 18,25,11,340/-. The assessing officer during the assessment from the trading account of Padmavati Gems noted that the assessee has shown receipt of Rs. 1,78,47,208/- on account of labour job work. The assessee has shown payment of Rs. 1,76,51,180/- as labour charges

ANJANI INFRA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, the appeal of the assessee is allowed

ITA 478/SRT/2018[2013-14]Status: DisposedITAT Surat26 Jul 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Anjani Infra Dy. Commissioner Of Block No. 142, Fp No.47, T.P. Income Tax, Vs Scheme No. 27, Shangrila Central Circle-2, Heights, Moje Villge, Kosad, Surat-395001 Pan : Aawfa 0376 M Assessee / Appellant Revenue /Respondent

Section 254(1)Section 68

1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Appeals)-4, Surat dated 12.06.2018 for assessment year (AY) 2013-14. The assessee has raised following ground of appeal:- “1.That on facts and circumstance of the case, the learned CIT(A) has grossly erred in dismissing the appeal of the appellant filed against disallowance