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13 results for “TDS”+ Natural Justiceclear

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Key Topics

Section 143(3)18Section 2(15)12Section 14810Section 271C9Section 118Section 194I7TDS5Section 143(2)4Section 124Natural Justice

PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS),, AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 7/VNS/2022[2014-2015]Status: DisposedITAT Varanasi04 Jul 2022AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Pankaj Choubey, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 201Section 201(1)

natural justice. 2. Because the learned AO has erred on facts and in law in not mentioning the specific item of default of appellant as to on which item there should have been TDS

PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS), AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose

4
Exemption4
Addition to Income2
ITA 8/VNS/2022[2015-2016]Status: Disposed
ITAT Varanasi
04 Jul 2022
AY 2015-2016

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Pankaj Choubey, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 201Section 201(1)

natural justice. 2. Because the learned AO has erred on facts and in law in not mentioning the specific item of default of appellant as to on which item there should have been TDS

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

justice.” Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. 4(i). The brief facts of the case (ay: 2011-12) arethat the assesseefiled return of income on 30.09.2011, declaring total income of Rs. Nil. The case of the assessee was selected by Revenue for framing scrutiny assessment

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

justice.” Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. 4(i). The brief facts of the case (ay: 2011-12) arethat the assesseefiled return of income on 30.09.2011, declaring total income of Rs. Nil. The case of the assessee was selected by Revenue for framing scrutiny assessment

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

justice.” Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. 4(i). The brief facts of the case (ay: 2011-12) arethat the assesseefiled return of income on 30.09.2011, declaring total income of Rs. Nil. The case of the assessee was selected by Revenue for framing scrutiny assessment

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

justice.” Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. 4(i). The brief facts of the case (ay: 2011-12) arethat the assesseefiled return of income on 30.09.2011, declaring total income of Rs. Nil. The case of the assessee was selected by Revenue for framing scrutiny assessment

SMT. SUDAMA DEVI L/H OF LATE LALCHAND YADAV,SONEBHADRA vs. ACIT, CIRCLE - 1, VARANASI

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

ITA 4/VNS/2023[2011-2012]Status: DisposedITAT Varanasi16 Nov 2023AY 2011-2012

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Blesmt. Sudama Devi, Acit Circle-1, Varanasi. L/H Of Late Lalchand Yadav, Wie Colony Anpara, Sonebhadra, Uttar Pradesh- 231225

For Appellant: Shri R N Yadav, AdvocateFor Respondent: Shri A K Singh, Sr. DR
Section 139Section 139(4)Section 237Section 239(2)Section 44A

TDS deducted from the contract payments and a sum of Rs.16,07,030/- was claimed as refund. 3. The above said manual return was not processed. Hence the legal heir of the assessee filed grievance petitions more than once with CPC and also filed a grievance petition with “CPGRAMS” portal. The reply dated 28-02-2021 given to the assessee

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

justice.” 4e. The learned CIT(A) considered the facts of the case as wellsubmissions of the assessee and material on record. The learned CIT(A) observed that the AO has issued a notice under Section 148 which was duly served on the assessee’s address. The ld. CIT(A) also observed that notices under Section 142(1) were also issued

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

justice.” 4e. The learned CIT(A) considered the facts of the case as wellsubmissions of the assessee and material on record. The learned CIT(A) observed that the AO has issued a notice under Section 148 which was duly served on the assessee’s address. The ld. CIT(A) also observed that notices under Section 142(1) were also issued

JAIVEER SINGH,GORAKHPUR vs. ACIT, RANGE - 1,, GORAKHPUR

In the result, appeal filed by theassesseeis allowed for statistical purposes

ITA 61/VNS/2019[2014-2015]Status: HeardITAT Varanasi22 Aug 2022AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Jaiveer Singh, Asstt. Commissioner Of Prop. Jvs Motors Income Tax, Range-1, V. H.No.514, Ramdhariniwas, Aayakarbhawan, Mohaddipur, Civil Lines, Gorakhpur-273001, U.P. Gorakhpur-273001,U.P. Pan:Avaps 3343R (Appellant) (Respondent)

For Appellant: ShriArun Kumar Yadav, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(3)Section 143(3)(ii)Section 40

Justice. 6. Assessee may amend, Alter or add any Grounds of Appeal before or at the time ofappeal.” 3. The brief facts of the case are that the assessee is engaged in trading of TVS motorcycles etc.. This appeal is filed by assessee,and the assessee has raised as many as six grounds of appeal in memo of appeal

ACIT, CIRCLE - 2,, GORAKHPUR vs. M/S SEORAHI COOPARETIVE CANE DEVELOPMENT UNION LTD.,, SEORAHI

In the result, appeal filed by Revenue in ITA No

ITA 144/VNS/2019[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 The Asst. Commissioner Of M/S. Seorahi Cooperative Cane Income Tax, V. Development Union Ltd. Circle-2, Seorahi, Gorakhpur, U.P. Kushinagar, U.P. Pan:Aabas8968D (Appellant) (Respondent)

For Appellant: None, written submissions filed by the assesseeFor Respondent: Shri Ramendra Kumar Vishwakarma, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 80P(2)(a)

TDS, and there is little effort to earn commission by the assessee. The AO 4 Assessment Year: 2013-14 ACIT, Circle-2, Gorakhpur v. M/s Seorahi Cooperative Cane Development Union Ltd.,Seorahi, Kushinagar proposed to allow 1/3 of the gross commission receipts as total expenses incurred for earning commission income and proposed to bring to tax remaining commission receipts

MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD

ITA 216/VNS/2019[2016-2017]Status: DisposedITAT Varanasi31 May 2022AY 2016-2017

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)

For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 139Section 194ISection 271CSection 273BSection 274

natural justice.” 3. The brief facts of the case are that the assessee purchased one property for Rs.68,25000/-. The assessee did not deducted income tax at source u/s. 194IA @ 1% of the total cost of the property, while making payments for 2 Assessment Year: 2016-17 Manish Jaiswal vs. Addl. CIT purchasing the aforesaid property . The penalty proceedings

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

nature and source of acquisition of the money, bullion, jewellery or other valuable article, or the explanation offered by him is not, in the opinion of the Assessing Officer, satisfactory, the money and the value of the bullion, jewellery or other valuable article may be deemed to be the income of the assessee for such financial year." could not have