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4 results for “TDS”+ Section 260clear

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Key Topics

Section 2502Section 1472Section 143(3)2Addition to Income2

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

In the result, this appeal of assessee is allowed

ITA 240/SRT/2021[2016-17]Status: DisposedITAT Surat28 Jul 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Chiragbhai S. Gadhiya, I.T.O., 79, Mani Nagar Society, Nana Ward-3(2)(6), Vs. Varachha, Nr. Sarthana Jakat Naka, Surat. Surat-395006. Pan No. Ajypg 7927 K Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 143(3)Section 254(1)Section 68

TDS form was furnished. On the basis of aforesaid submission, the assessee requested to delete the addition under Section 68 of the Act of Rs. 24,91,375/-. 4. The ld. CIT(A) after considering the submission of assessee held that the assessee claimed that he has received cash from various parties, however, no documentary evidence was furnished before

ACIT, CC - 2., SURAT vs. M/S. MANGALMURTY DEVELOPERS, SURAT

In the result, ground No. 2 raised by the Revenue is dismissed

ITA 217/SRT/2020[2016-17]Status: DisposedITAT Surat15 May 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.217/Srt/2020 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) The Acit, Central Circle-2, Vs. M/S. Mangalmurti Developers, Surat. 17/18, Astvinayak Raw House, Near Parshuram Garden, Adajan, Surat-395001. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavfm9510C

Section 143(1)Section 143(2)Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 21.12.2018. 2. The grounds of appeal raised by the Revenue are as follows: “1. On the facts and in the circumstances of the case and in law, the Id. CIT(A) has erred in deleting the addition of Rs.82,82,260/- on account

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

TDS for Rs.\n1,15,000/- in page 73 of A-23.\nxiii) The Respondent strongly relies on decision of PCIT V. Shri Kuberji Developers\n(IT (SS) A. No. 7 / SRT / 2024) (Paper book page No. 41 to 50) and DCIT V.\nHiteshkumar Laljibhai Patel (IT (SS) A. No. 114 / SRT / 2023) wherein addition\nwas made on the base

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

TDS for Rs.\n1,15,000/- in page 73 of A-23.\nxiii) The Respondent strongly relies on decision of PCIT V. Shri Kuberji Developers\n(IT (SS) A. No. 7 / SRT / 2024) (Paper book page No. 41 to 50) and DCIT V.\nHiteshkumar Laljibhai Patel (IT (SS) A. No. 114 / SRT / 2023) wherein addition\nwas made on the base