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11 results for “TDS”+ Section 2(22)(e)clear

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Key Topics

Section 40A(3)28Section 143(3)22Section 80I13Section 2(15)12Section 118Deduction6Addition to Income6Section 133A4Section 14A4Section 4

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)

E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: These four appeals, all filed by assessee, being ITA Nos. 264, 265, 266 & 267/Alld./2017 for assessment year(s)(ay’s) 2011-12 to 2014-15 respectively, are directed against separate appellate order(s) dated 05.09.2017, 07.09.2017, 08.09.2017 and 08.09.2017 respectively passed by ld. Commissioner of Income Tax (Appeal), Varanasi (hereinafter called

4
Disallowance4
Survey u/s 133A4

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)

E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: These four appeals, all filed by assessee, being ITA Nos. 264, 265, 266 & 267/Alld./2017 for assessment year(s)(ay’s) 2011-12 to 2014-15 respectively, are directed against separate appellate order(s) dated 05.09.2017, 07.09.2017, 08.09.2017 and 08.09.2017 respectively passed by ld. Commissioner of Income Tax (Appeal), Varanasi (hereinafter called

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)

E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: These four appeals, all filed by assessee, being ITA Nos. 264, 265, 266 & 267/Alld./2017 for assessment year(s)(ay’s) 2011-12 to 2014-15 respectively, are directed against separate appellate order(s) dated 05.09.2017, 07.09.2017, 08.09.2017 and 08.09.2017 respectively passed by ld. Commissioner of Income Tax (Appeal), Varanasi (hereinafter called

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)

E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: These four appeals, all filed by assessee, being ITA Nos. 264, 265, 266 & 267/Alld./2017 for assessment year(s)(ay’s) 2011-12 to 2014-15 respectively, are directed against separate appellate order(s) dated 05.09.2017, 07.09.2017, 08.09.2017 and 08.09.2017 respectively passed by ld. Commissioner of Income Tax (Appeal), Varanasi (hereinafter called

KAMAKHYA FRESH FOODS LTD.,GHAZIPUR vs. DY. CIT, CIRCLE - 03, VARANASI

In the result, the appeal filed by the assesseein

ITA 113/VNS/2019[1998-1999]Status: DisposedITAT Varanasi19 Apr 2022AY 1998-1999

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:1998-99 Kamakhya Fresh Foods The Deputy Commissioner Of Ltd., V. Income Tax, 45, Aamghat, Circle-3, Sahkari Colony, Varanasi, U.P. Ghazipur U.P. 233001 Pan: Aacck 2212P (Appellant) (Respondent)

For Appellant: ShriSubhash Chand And ShriAshutoshBhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(2)Section 144Section 254Section 80I

E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.113/Vns/2019, is directed against an appellateorder dated 19.02.2019 in Appeal No.10216/CIT(A)/VNS/2017-18 , passed by learned Commissioner of Income Tax (Appeals), Varanasi (hereinafter called "the CIT(A)") dismissing the appeal filed by the assessee, the appellate proceedings had arisen before ld. CIT(A) from

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 351/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials required for the assessee. The revenue

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 448/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials required for the assessee. The revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 217/ALLD/2017[2014-15]Status: DisposedITAT Varanasi16 Nov 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials required for the assessee. The revenue

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials required for the assessee. The revenue

RAMESH CHANDRA JAISWAL,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2 (5), GORAKHPUR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

ITA 31/VNS/2023[2009-2010]Status: DisposedITAT Varanasi16 Dec 2025AY 2009-2010

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 56

E R This appeal vide I.T.A. No.31/Vns/2023 has been filed by the assessee for assessment year 2009-10 against impugned appellate order dated 13/01/2023 (DIN & Order No. ITBA/NFAC/S/250/2022- 23/1048693969(1) of National Faceless Appeal Centre, Delhi. The grounds of appeal are as under: “1. Out of maturity of MIS received on 01-07-2008 in the name of my wife

M/S TIWARI CONSTRUCTIONS,SONEBHADRA vs. ITO, WARD -3(4), SONEBHADRA

In the result, the appeal of the assessee is partly allowed

ITA 82/VNS/2019[2012-2013]Status: DisposedITAT Varanasi07 Jun 2022AY 2012-2013

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 M/S Tiwari Constructions Dibulganj, V. Income Tax Officer, Anpara, Sonebhadra, U.P. Ward-3(4), Sonebhadra Pan-Aafhj0966G (Appellant) (Respondent) Appellant By: None Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 07.06.2022

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 133(6)Section 142(1)Section 143(3)Section 144Section 145(3)

E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 19.9.2018 of CIT(A) for the assessment year 2012-13. 2. None has appeared on behalf of the assessee despite repeated notices issued to the assessee through RPAD as well as Email sent at the Email ID given in Form