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2 results for “TDS”+ Section 220(2)clear

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Key Topics

Section 143(3)2Section 562

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)

220/- by order dated 03.03.2015 passed u/s 143(3) r.w.s. 144 of the IT act is bad both on facts and in law. 2. That in any view of the matter the extra profit addition of Rs. 20,01,198/- as maintained by CIT(A) as against Rs. 33,62,788/- by Assessing Officer is highly unjustified. 3. That

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

section 56 of the Income Tax Act, 1961, 50000 Provided that monetary gift received by an individual or HUF from relatives will not be charged to tax and spouse falls under the definition of relatives as per the Income Tax Act. 5. Interest on FDR made as on 01-08-2008 in the name of my wife Maya Jaiswal. TDS