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3 results for “TDS”+ Section 194C(1)clear

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Key Topics

TDS3Natural Justice3Section 402Section 201(1)2Section 2012Limitation/Time-bar2Condonation of Delay2

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)

1) and 201(1A) holding the assessee in default due to non deduction of TDS on various amounts paid by the assessee. He has referred to the details of the various payments made by the assessee and submitted that the majority of these payments are not subjected to TDS under sections 194C

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

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

ITA 8/VNS/2022[2015-2016]Status: DisposedITAT Varanasi04 Jul 2022AY 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)

1) and 201(1A) holding the assessee in default due to non deduction of TDS on various amounts paid by the assessee. He has referred to the details of the various payments made by the assessee and submitted that the majority of these payments are not subjected to TDS under sections 194C

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

1,4,5 and 6 are general in nature and does not require separate adjudication , and are consequently dismissed. We order accordingly. Now , we are left with Ground No.2 raised by assessee in memo of appeal filed with tribunal which requires adjudication be us ,and which concerns itself with addition being made by Assessing Officer to the income