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5 results for “condonation of delay”+ Section 194A(3)(iii)clear

Sorted by relevance

Chandigarh76Nagpur15Bangalore14Chennai14Hyderabad12Mumbai11Raipur7Kolkata7Delhi6Surat5Pune5Rajkot5Visakhapatnam4Jaipur3SC3Ahmedabad2Indore1Cuttack1

Key Topics

Section 201(1)8TDS5Addition to Income5Condonation of Delay4Section 682Section 402

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)

3. The grounds of appeal raised by the assessee in “lead” case in ITA No.246/SRT/2019, are as follows: “1. Whether, on facts and in circumstances of the case and in law, Ld. Assessing Officer has erred in levying demand of tax and interest of Rs.1,54,368/- u/s 201(1) r.w.s. 201(1A) of the Act?” 4. The assessee vide

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: Disposed
ITAT Surat
21 Nov 2022
AY 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)

3. The grounds of appeal raised by the assessee in “lead” case in ITA No.246/SRT/2019, are as follows: “1. Whether, on facts and in circumstances of the case and in law, Ld. Assessing Officer has erred in levying demand of tax and interest of Rs.1,54,368/- u/s 201(1) r.w.s. 201(1A) of the Act?” 4. The assessee vide

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)

3. The grounds of appeal raised by the assessee in “lead” case in ITA No.246/SRT/2019, are as follows: “1. Whether, on facts and in circumstances of the case and in law, Ld. Assessing Officer has erred in levying demand of tax and interest of Rs.1,54,368/- u/s 201(1) r.w.s. 201(1A) of the Act?” 4. The assessee vide

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)

3. The grounds of appeal raised by the assessee in “lead” case in ITA No.246/SRT/2019, are as follows: “1. Whether, on facts and in circumstances of the case and in law, Ld. Assessing Officer has erred in levying demand of tax and interest of Rs.1,54,368/- u/s 201(1) r.w.s. 201(1A) of the Act?” 4. The assessee vide

KISHOR RAMESHBHAI MEHTA,SURAT vs. ITO, WARD-1(5), BHARUCH

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

ITA 60/SRT/2025[2013-14]Status: DisposedITAT Surat10 Nov 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.60/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Kishor Rameshbhai Mehta Vs. Ito, Prop. Of Aditya Infrastructure, Ward - 1(5), 139, Maher Nagar, Opp. Baps Bharuch Hospital, Adajan Gam Circle, Surat - 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adepm 4458 R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

Section 194ASection 194CSection 2(24)Section 250Section 253(3)Section 36(1)(iii)Section 40Section 68Section 69A

iii) of the Income-tax Act, 1961. 6. On the facts and in circumstances of the case as well as law on the subject, the Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition of Rs.4,42,627/- on account of non-deducted TDS on interest payment to finance company