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45 results for “TDS”+ Section 91clear

Sorted by relevance

Delhi1,219Mumbai1,142Bangalore527Chennai377Kolkata293Hyderabad169Indore167Ahmedabad147Jaipur127Karnataka119Chandigarh110Cochin69Pune63Raipur48Surat45Cuttack36Visakhapatnam35Rajkot31Lucknow29Nagpur26Guwahati22Jodhpur22Ranchi21Kerala18Patna18Agra16Telangana11Varanasi8Allahabad6Jabalpur6Dehradun6Amritsar5SC2Punjab & Haryana1

Key Topics

Section 143(3)44Addition to Income36Section 26324TDS16Section 6814Section 201(1)14Disallowance14Deduction11Section 25010Section 133(6)

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

In the result, the appeal filed by the assessee is allowed

ITA 2126/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah- CAFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 194ASection 40Section 44A

section 44AD ‘Special provision for computing profits and gains of business on presumptive basis’ and declared the profit more than @ 8% as per the provisions of law therefore other additions made by the assessing officer to the tune of Rs.11,59,064/- (Interest expense amounting to Rs.10,12,346 + Job work expenses of Rs.1,46,718/- u/s.40

Showing 1–20 of 45 · Page 1 of 3

10
Section 1479
Section 142(1)8

THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 512/SRT/2025[2013-14]Status: DisposedITAT Surat20 Jan 2026AY 2013-14

Bench: Shri Sanjay Gargshri Narendra Prasad Sinha

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 194ISection 194JSection 201Section 201(1)Section 250Section 40

section 201 of the Act was not found fulfilled in the present case, the TDS Assessing officer had rightly treated the assessee as “assessee in default”. 10. Regarding rental expenses the assessee has admitted that the assessee had made only provision of expense and the amount was not credited to parties account due to disputes. The provision was made

SHREE ABHISHEK BIPINBHAI NAIK,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(1), SURAT

In the result, the ground No

ITA 12/SRT/2023[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shri Pawan Singh(Virtual Hearing) Abhishek Bipinbhai Naik I.T.O., (Prop. Of M/S Shivbhole Services), Ward 1(2)(1), Vs. House No. 1, Desai Faliyu, At Po Surat. Vaktana, Tal, Choryasi Via Sachin, Surat-394230. Pan No. Agppn 5994 H Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271ASection 69A

TDS deducted under Section 194H of Rs. 1,78,673/-, thus the Assessing Officer was aware about the business activities of assessee. No notice or summon under Section 131 or 136 of the were issued for calling information from Interactive Financial & Trading Services Pvt. Ltd. and Flight Raja Travels Pvt. Ltd. On the applicability of Section

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: 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)

TDS Circle, Surat, Floor, Nr. BSNL Office, Ghod Room No.401, 4th Floor, Anavil Vs. Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee by : Shri Pankaj R Gupta, CA राज"व क" ओर से / Revenue by : Shri Vinod Kumar

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)

TDS Circle, Surat, Floor, Nr. BSNL Office, Ghod Room No.401, 4th Floor, Anavil Vs. Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee by : Shri Pankaj R Gupta, CA राज"व क" ओर से / Revenue by : Shri Vinod Kumar

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)

TDS Circle, Surat, Floor, Nr. BSNL Office, Ghod Room No.401, 4th Floor, Anavil Vs. Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee by : Shri Pankaj R Gupta, CA राज"व क" ओर से / Revenue by : Shri Vinod Kumar

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)

TDS Circle, Surat, Floor, Nr. BSNL Office, Ghod Room No.401, 4th Floor, Anavil Vs. Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellant) (Respondent) "नधा"रती क" ओर से /Assessee by : Shri Pankaj R Gupta, CA राज"व क" ओर से / Revenue by : Shri Vinod Kumar

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

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

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

91,959,227 attached) 28 Pareshbhai Punjabhai Vanzara (Form AZDPV7852K 458,000 26A attached) ITA No.541/SRT/2024/AY.2018-19 Engineering Professional Co. Pvt. Ltd. 29 Other small Sub Contractor - 55,21,841 TOTAL 205,263,834 List of Labour Contractors for the period from: 1-Apr-2017 to 31-Mar-2018 Sr. Name PAN Amount No 194C - Labour Charges & Wages: TDS Deducted &Deposited

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

I.T.O.WARD -2(1)(4), SURAT vs. VENUS UPCOUNTRY TRADING PVT. LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 388/SRT/2017[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 388/Srt/2017 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) The Ito, Ward-2(1)(4), Vs. Venus Upcountry Trading Pvt. Ltd., Surat. 6-1181, Dalia Sheri, Mahidharpura, Surat-395003. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccv7694N

Section 133(6)Section 143(3)

sections reference that is why TDS has not been deducted, Double Taxation Avoidance Agreements (DTAA) references, proof in respect of absence of permanent establishment of the recipient parties, their payment evidence in foreign currency and relevant forms which enable assessee to make such payment etc. and hence, in the absence of ITA 388/SRT/2017/AY.2012-13 Venus Upcountry Trading Pvt. Ltd. all such

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

91,837/- being 50% of difference in jantry value valuation and the value shown by assessee. No benefit of indexation or cost of acquisition was considered or allowed by Assessing Officer. We find that before Ld.CIT(A) the report of DVO was received wherein he estimated the FMV of land at Rs.2.79 crores i.e., @ Rs.1960/- per square meter

M/S. JAY KHODIYAR ENGINEERING,,SURAT vs. THE ACIT, CIRCLE-9,, SURAT

In the result, the appeal filed by the assessee is partly allowed

ITA 1487/AHD/2015[2010-11]Status: DisposedITAT Surat06 Nov 2020AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1487/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) M/S. Jay Khodiyar Engineering, Vs. Assistant Commissioner Of 52, New Shakti Vijay Society, Income Tax, Circle-9, Surat Varachha Road, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3305P (Assessee) (Respondent)

For Appellant: Shri Sapnesh Sheth - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 40

91,588/-] which leads an addition of Rs.16,89,018/-. Therefore, the addition sustained by the ld. CIT(A) at Rs.35,65,140/- is reduced to Rs.16,89,018/-. Hence, Ground No.1 and 2 raised by the assessee are partly allowed. 12. Ground No.4 raised by the assessee relates to disallowance of expenditure of Rs.1,00,000/- under section

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

ITA 1501/AHD/2014[2009-10]Status: DisposedITAT Surat14 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 263(1)Section 36Section 43A

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

ITA 2998/AHD/2014[2010-11]Status: DisposedITAT Surat14 Feb 2020AY 2010-11

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 263(1)Section 36Section 43A

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 713/SRT/2018[2013-14]Status: DisposedITAT Surat22 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

TDS liability with the limitation date ? 4. Whether on the facts and circumstances of the case and in law, the Id. CIT(A) has justified in deleting the addition of Rs.10,30,000/- made by the assessing officer on account of disallowance of expenses in absence of evidence ? 5. Whether on the facts and circumstances of the case

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

TDS liability with the limitation date ? 4. Whether on the facts and circumstances of the case and in law, the Id. CIT(A) has justified in deleting the addition of Rs.10,30,000/- made by the assessing officer on account of disallowance of expenses in absence of evidence ? 5. Whether on the facts and circumstances of the case

DHANSUKHLAL MAGANLAL DHANGAR,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 2, NAVSARI

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

ITA 247/SRT/2023[2018-19]Status: DisposedITAT Surat06 Jul 2023AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Dhansukhlal Maganlal Dhangar, I.T.O., Shantinagar Society, Ranifaliya, Ward-2, Vs. Vansda, Navsari-396580 (Gujarat) Navsari. Pan No. Acypd 0673 N Appellant/ Assessee Respondent/ Revenue

Section 10Section 142(1)Section 143(3)Section 254(1)Section 270ASection 274Section 80T

TDS on remaining amount of leave encashment. The assessee on show cause, could not furnish any documentary evidence to prove the eligibility to get entire leave encashment as exempt. The Assessing Officer allowed exempt income to the extent of Rs. 3.00 lacs out of Rs. 9,48,830/- thereby made addition of Rs. 6,48,830/- and initiated penalty

ANILKUMAR HARISHANKAR PANDEY,SURAT vs. INCOME TAX OFFICER, WARD - 2(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 587/SRT/2023[2010-11]Status: DisposedITAT Surat29 Dec 2023AY 2010-11

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.587/Srt/2023 Assessment Year: (2010-11) (Physical Hearing) Anilkumr Harishankar Pandey Income Tax Officer, Okit Bi,38/A, Kailash Nagar Vs. Ward-2(3)(1), Surat, Room Society, Godadara Road, No.614, Aayakar Bhawan, Surat–394211 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akopp 3431C (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 68

TDS has also been deducted by the deductors but the assessee has not offered tax thereon by not filing the return of income for A.Y. 2010- 11.The Assessing Officer noted that during the entire assessment proceedings, the sufficient opportunities of being heard were given to the assessee, from time to time, but on the appointed date, neither assessee attended

SHIVAM RESIDENTIAL CONSTRUCTION (INDIA) PVT. LTD.,VALSAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal of the assessee is dismissed

ITA 396/SRT/2018[2013-14]Status: DisposedITAT Surat10 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.396/Srt/2018 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shivam Residential Construction Principal Commissioner Of (India) Pvt. Ltd., New Civil Income-Tax-Valsad, Palak Vs. Hospital Road, Nanakwada, Valsad Arcade, Pali Hill, Santinagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapcs 3137 G (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Milin Mehta, C.A राज"व क" ओर से /Respondent By: Shri Ashish Pophare, Cit-D.R

For Appellant: Shri Milin Mehta, C.AFor Respondent: Shri Ashish Pophare, CIT-D.R
Section 143(3)Section 263Section 68

TDS on payment made to contractor and sub-contractor. Subsequently, the case was selected for scrutiny under CASS and the assessment u/s 143(3) of the Act was passed on 31.03.2016 accepting the returned income. 4. Later on, Learned Principal Commissioner of Income Tax-Valsad (in short “ld. PCIT”] has exercised his jurisdiction, under section 263 of the Income