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4 results for “TDS”+ Section 50C(2)clear

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Mumbai85Delhi49Bangalore17Jaipur11Chennai11Ahmedabad9Guwahati9Kolkata8Lucknow5Surat4Pune3Nagpur3Agra3Visakhapatnam2Indore2Jabalpur1Patna1Hyderabad1Raipur1Dehradun1Calcutta1

Key Topics

Section 2636Section 1546Section 143(3)3Section 50C2Addition to Income2Limitation/Time-bar2Condonation of Delay2Rectification u/s 1542

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263

2 Mendpara Sangani & Co. (TDS AAWFM8259R 1,10,000 Deducted) 3 Rekha M. Doshit (TDS Deducted) AAJPD6642E 950,000 4 Other small Professional Fees Expense - 3,960,400 TOTAL 5,115,400 4.1 The ld. AR further submitted that daily wage payment sheets are available at pages 146 to 169 of the paper book. It shows payments of wage

SARLABEN DAHYABHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(4), SURAT

In the result, this ground is allowed for statistical purposes

ITA 558/SRT/2023[2014-15]Status: DisposedITAT Surat04 Feb 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth

Section 254(1)Section 50CSection 54BSection 54FSection 55A

2 and 3 are partly allowed. The Assessing Officer is directed to re-compute capital gain by taking value of land as on 01.04.1981 @ Rs. 60/- per square meter and on the date of sale of land @ Rs. 1760/- per square meter. In the result, ground No. 1 to 3 are partly allowed. 10. Ground No.4 relates to deduction under

MANJULABEN KIRITBHAI PATEL,SURAT vs. ITO WARD - 2(2)(3), SURAT

In the result, both the appeals filed by the assessees are allowed for statistical purposes

ITA 201/SRT/2020[2008-09]Status: DisposedITAT Surat22 Aug 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.200/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt.Kiranben Yogeshbhai Patel, Vs. Income Tax Officer, Ward- 2(2)(2), Room No.625, 6Th At & Post: Sosak, Tal: Olpad, Dist: Sura-394540. Floor, Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0342K (Appellant) (Respondent) आयकर अपील सं./Ita No.201/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt. Manjulaben Kiritbhai Patel, Vs. The Ito, Ward-2(2)(2), Post Orma, Taluka Olpad, Dist: Surat. Surat-394540. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0220J (Appellant) (Respondent) Shri Mehul Shah, Ca Assessee By Revenue By Shri J. K. Chandnani, Sr. Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/ 08/2022

Section 143(3)Section 154

2. That I preferred an appeal to the Commissioner (Appeals) - 1 Surat against the Assessing Officer's order of assessment dated 21st March, 2016 for the assessment year 2008-09. 3. That I received the order of the said Commissioner (Appeals)-1 Surat on 4th June, 2018. 4. That being aggrieved by the said order I requested any Professional

KIRANBEN YOGESHBHAI PATEL,SURAT vs. ITO WARD-2 (2)(2), SURAT

In the result, both the appeals filed by the assessees are allowed for statistical purposes

ITA 200/SRT/2020[2008-09]Status: DisposedITAT Surat22 Aug 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.200/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt.Kiranben Yogeshbhai Patel, Vs. Income Tax Officer, Ward- 2(2)(2), Room No.625, 6Th At & Post: Sosak, Tal: Olpad, Dist: Sura-394540. Floor, Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0342K (Appellant) (Respondent) आयकर अपील सं./Ita No.201/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt. Manjulaben Kiritbhai Patel, Vs. The Ito, Ward-2(2)(2), Post Orma, Taluka Olpad, Dist: Surat. Surat-394540. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0220J (Appellant) (Respondent) Shri Mehul Shah, Ca Assessee By Revenue By Shri J. K. Chandnani, Sr. Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/ 08/2022

Section 143(3)Section 154

2. That I preferred an appeal to the Commissioner (Appeals) - 1 Surat against the Assessing Officer's order of assessment dated 21st March, 2016 for the assessment year 2008-09. 3. That I received the order of the said Commissioner (Appeals)-1 Surat on 4th June, 2018. 4. That being aggrieved by the said order I requested any Professional