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2 results for “depreciation”+ Section 194Aclear

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Key Topics

Section 404Section 254(1)2Section 194A2TDS2Addition to Income2

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIR. -4, SURAT vs. SHRI HITESHKUMAR LALJIBHAI PATEL, SURAT

In the result, the ground of appeal raised by revenue is dismissed

ITA 295/SRT/2023[2018-19]Status: DisposedITAT Surat04 Sept 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.295/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of Income- Shri Hiteshkumar Laljibhai Tax, Central Circle-4, Surat, Room Patel, 52, Narayanmuni Nagar Vs No.508, 5Th Floor, Aayakar Society, Nani Ved Road, Surat- Bhawan, Majura Gate, Surat- 395004 Pan Aanpp 3560 B 395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 194ASection 198Section 254(1)

194A in the name of assessee, as the property was in the name of assessee in the capacity of a partner (assessee). The TDS was 2 Sh. Hiteshkumar L Patel reflected in Form 26AS of assessee. The credit of TDS was not claimed by partnership firm Paramhansh & Co. On findings of such discrepancy, the Assessing Officer issued show cause notice

SHRI PRAKASHBHAI HARIBHAI AHIR,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3), SURAT

In the result, the grounds of appeal No

ITA 477/SRT/2018[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Shri Prakashbhai Haribhai Ahir, I.T.O., 23, Ashish Society, B/H Navyug Ward-1, (3)(8), Vs. College, Rander Road, Surat. Surat-395009. Pan No. Abfpa 9237 R Appellant/ Assessee Respondent/ Revenue

Section 194ASection 201Section 254(1)Section 40

depreciation of cars/vehicles. The ld. Senior departmental representative (Sr. DR) for the revenue has raised no objection if the ld. AR does not wish to press ground No. 3, therefore, considering the submission of assessee, ground No. 3 of the assessee is dismissed as not pressed. 3. Brief facts of the case qua ground No. 1 and 2 are that