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84 results for “TDS”+ Section 44clear

Sorted by relevance

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Key Topics

Addition to Income48Section 10(37)46Section 143(3)38Disallowance29Exemption24Section 271(1)(c)21Section 254(1)18Bogus Purchases15Section 14414Section 250

M/S. K.N. DIAMOND,,BILIMORA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

ITA 1788/AHD/2016[2012-13]Status: DisposedITAT Surat04 Feb 2021AY 2012-13

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

Section 194JSection 40Section 40A(2)(b)

44,493/-. Before us the Ld. AR for the assessee claimed that assessee deducted tax at source of Rs. 2890/- under section 194C for the impugned payment and furnished the ledger account of the said party along with the copy of TDS

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Showing 1–20 of 84 · Page 1 of 5

14
Section 6813
Deduction13
ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

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

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

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

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

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

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

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

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

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

Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appellant is a statutory requirement , failure to do it is fatal to the assessment as held in many judicial pronouncements such as; (Gangaram

THE ACIT, BHARUCH CIRCLE,, BHARUCH vs. M/S. RAMDEV CHEMICAL INDUSTRIES,, ANKLESHWAR

In the result, the appeal of the Revenue is dismissed

ITA 2999/AHD/2014[2010-11]Status: DisposedITAT Surat15 Oct 2018AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2999/Ahd/2014 िनधा"रण वष"/A.Y.:2010-11 Assistant Commissioner Vs. M/S. Ramdev Chemical Of Income Tax, Bharuch Industries, 3441-B, Gidc, Circle - Bharuch Industrial Estate Ankleshwar Pan: Aacfr3839A अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 195Section 40Section 5Section 9Section 9(1)(i)

TDS thereon as per provisions of section 195 of the Act. Therefore, the AO disallowed the amount of Rs.50,41,238 as per provisions of section 40 (a) (ia) of the Act. 4. Being aggrieved, the assessee filed an appeal before the ld. CIT (A). It was claimed before the CIT (A) that section 5 (2) (b) is wrongly invoked

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 552/SRT/2019[2014-15]Status: DisposedITAT Surat23 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

44,375/-. The Assessing Officer while passing the assessment order, made addition of Rs. 16,972 and Rs. 50,000/- on account of interest received from nationalised bank i.e. State Bank of India which was claimed as exempt under Section 80P(2) Saurashtra Nagrik Dhiran Sahakari Mandli Ltd. Vs DCIT of the Act. The Assessing Officer disallowed the interest

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 550/SRT/2019[2008-09]Status: DisposedITAT Surat23 Nov 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

44,375/-. The Assessing Officer while passing the assessment order, made addition of Rs. 16,972 and Rs. 50,000/- on account of interest received from nationalised bank i.e. State Bank of India which was claimed as exempt under Section 80P(2) Saurashtra Nagrik Dhiran Sahakari Mandli Ltd. Vs DCIT of the Act. The Assessing Officer disallowed the interest

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 551/SRT/2019[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

44,375/-. The Assessing Officer while passing the assessment order, made addition of Rs. 16,972 and Rs. 50,000/- on account of interest received from nationalised bank i.e. State Bank of India which was claimed as exempt under Section 80P(2) Saurashtra Nagrik Dhiran Sahakari Mandli Ltd. Vs DCIT of the Act. The Assessing Officer disallowed the interest

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

In the result, appeal of the assessee is allowed

ITA 124/SRT/2022[2018-19]Status: DisposedITAT Surat28 Aug 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.124/Srt/2022 "नधा"रण वष"/Assessment Year: (2018-19) (Physical Hearing) Shankar Zethabhai Patel, Vs. The Pcit(Central), 505, Sraynik Park Appartment, Rander Surat. Road, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cfepp7235M Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 15/06/2023 Date Of Hearing Date Of Pronouncement 28/08/2023

Section 132Section 143(3)Section 263

TDS out of Rs. 70 lacs. The amount actually paid is evident from the bank statement as explained herein above. 3. Your honour has raised another issue that assessee has shown the turnover of Rs.31,35,000/- for the purpose of section 44AD whereas the credit entries appearing in bank accounts is Rs.1,20,44

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

section 115JB of the Act. (a) Provision for post closure expenditure – Rs.29,84,694/- (b) Provision of pit covering expenses - Rs.1,07,44,898/-“ 13. Revenue in its cross-appeal has raised the following grounds of appeal:- “1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in ITA Nos1849 & 1867/AHD/2014

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

section 115JB of the Act. (a) Provision for post closure expenditure – Rs.29,84,694/- (b) Provision of pit covering expenses - Rs.1,07,44,898/-“ 13. Revenue in its cross-appeal has raised the following grounds of appeal:- “1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in ITA Nos1849 & 1867/AHD/2014

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

ITA 375/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

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

TDS made, closing balance, amount repaid till date, amount repaid and the bankers of lenders. Out of all 44 lenders, the loans of 14 lenders have been fully repaid. Once, the repayment is made and accepted by the department no addition for such loan is to be made. To support of all his submissions, the ld AR for the assessee

RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

ITA 257/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

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

TDS made, closing balance, amount repaid till date, amount repaid and the bankers of lenders. Out of all 44 lenders, the loans of 14 lenders have been fully repaid. Once, the repayment is made and accepted by the department no addition for such loan is to be made. To support of all his submissions, the ld AR for the assessee

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 329/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

Section 16(iii) of the Act, we find that the CIT(A) has dismissed the relevant grounds because the assessee did not file his return of income u/s 139 or in response to notice u/s 148 of the Act. The ld. AR has relied on the decision in case ITA Nos.329 & 330/SRT/2025/AYs.2015-16 of PCIT vs. Zydus Wellness Ltd., 44 ITCD

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 330/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

Section 16(iii) of the Act, we find that the CIT(A) has dismissed the relevant grounds because the assessee did not file his return of income u/s 139 or in response to notice u/s 148 of the Act. The ld. AR has relied on the decision in case ITA Nos.329 & 330/SRT/2025/AYs.2015-16 of PCIT vs. Zydus Wellness Ltd., 44 ITCD

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

ITA 1682/AHD/2017[2013-14]Status: DisposedITAT Surat23 Jun 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

For Appellant: Shri Aaditya Nemani, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 133ASection 143(2)Section 143(3)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

ITA 1680/AHD/2017[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

For Appellant: Shri Aaditya Nemani, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 133ASection 143(2)Section 143(3)

TDS is made in case of job work. These details have been produced before the ld AO and there is no impeachment of the same. (ii) the sales of the appellant - company and inventory figures have not been doubted by the Id assessing officer. Without these purchases and without the value addition made by job work, the sales reported