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4 results for “disallowance”+ Section 194Qclear

Sorted by relevance

Jodhpur22Delhi18Chandigarh10Mumbai6Visakhapatnam4Lucknow3Jaipur3Bangalore2Dehradun1Pune1Rajkot1Ahmedabad1

Key Topics

Section 143(1)9Section 1995TDS4Section 194Q3Section 7(1)(b)2Section 139(9)2Deduction2

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

ITA 478/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2022-23

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)Section 194QSection 199Section 7(1)(b)

disallowing TDS claim, even though the assessee has explained the case with relevant evidences that the entire income pertains to TDS deducted under Sections 194Q

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

ITA 479/VIZ/2025[2023-24]Status: Disposed
ITAT Visakhapatnam
29 Oct 2025
AY 2023-24

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)Section 194QSection 199Section 7(1)(b)

disallowing TDS claim, even though the assessee has explained the case with relevant evidences that the entire income pertains to TDS deducted under Sections 194Q

NATA RAJA TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 270/VIZ/2024[2022-23]Status: DisposedITAT Visakhapatnam23 Aug 2024AY 2022-23

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.270/Viz/2024 (िनधा"रण वष" / Assessment Year : 2022-23) Nata Raja Traders, Vs. The Income Tax Officer, Guntur. Ward-1(1), Pan: Aaefn2642P Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 14/08/2024 घोषणा क" तारीख/Date Of : 23/08/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(1)Section 194QSection 249(2)

section 194Q of the Act and 194A of the Act for delayed payments, if any. The assessee had mentioned these details in column 14(IV) of the P & L Account. However, while processing the assessee’s return of income, the Ld. AO / CPC disallowed

SUBBA REDDY MAREDDY,GUNTUR vs. ITO, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 96/VIZ/2024[2022-23]Status: DisposedITAT Visakhapatnam25 Nov 2024AY 2022-23

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.96/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Subba Reddy Mareddy V. Ito - Ward-1(1) Guntur, Andhra Pradesh 25-2-56 Prop Amarnath Chillies Traders Opp Mastan Durga Ragraharam Guntur – 522004, Andhra Pradesh [Pan: Alfpm2380K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 139(9)Section 143(1)Section 199

disallowance of TDS on the ground that the deductor has to modify the statement filed. 7. The learned Commissioner of Income-Tax (Appeals) ought to have considered the fact that the deductor acted as an agent of the Central Government in deducting tax at source and when the amount deducted was not correctly reflected in the return of income