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3,390 results for “TDS”+ Reassessmentclear

Sorted by relevance

Mumbai715 Delhi621 Bangalore316 Chennai313 Hyderabad219 Ahmedabad171 Raipur158 Kolkata132 Jaipur131 Chandigarh121 Pune70 Indore50 Cuttack46 Surat43 Visakhapatnam42 Patna28 Rajkot22 Cochin22 Jodhpur21 Agra21 Nagpur20 Lucknow19 Guwahati19 Karnataka19 Amritsar14 Dehradun13 Panaji6 Allahabad5 Ranchi5 Jabalpur3 Varanasi2 SC1 Telangana1 Gauhati1

Key Topics

Section 14788 Section 14878 Section 153C68 Addition to Income67 Section 143(3)65 Section 153A40 TDS38 Reassessment33 Section 25031 Section 6823 Disallowance

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

ITA 365/PAT/2025[2018-19]Status: DisposedITAT Patna19 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 147Section 263Section 40

TDS was not deducted therefore, the reassessment order passed by the AO is erroneous and prejudicial to the interest of revenue

ITO, WARD - 28(1), KOLKATA , KOLKATA vs. SHRI DIPTENDRA NATH GANGULY, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 2413/KOL/2016[2008-09]Status: DisposedITAT Kolkata06 Jun 2018AY 2008-09

Showing 1–20 of 3,390 · Page 1 of 170

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Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2413/Kol/2016 ("नधा"रणवष" / Assessment Year: 2008-09) Ito, Ward-28(1), Kolkata Vs. Shri Diptendra Nath Ganguly M/S. Techcreate India, 110/18A, Aayakar Bhawan Dakhin, 2, Gariahat Selimpur Road, Kolkata – 700031. Road (South), Kol-68. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Afdpg 7982 D (Appellant) .. (Respondent)

For Appellant: Shri Soumyajit Dasgupta, Addl. CIT(Sr. DR)For Respondent: Shri Pinaki Maji, ACA & Sri Anjan Kr. Maiti, FCA

Section 133(6)Section 143(3)Section 147Section 40

TDS on labour charges. During the reassessment proceedings, the assessee submitted that Labour Charges to the tune of Rs. 43,17,719/- were

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1138/MUM/2022[2010-2011]Status: DisposedITAT Mumbai19 Oct 2022AY 2010-2011

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1142/MUM/2022[2014-2015]Status: DisposedITAT Mumbai19 Oct 2022AY 2014-2015

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISE LIMITED,MUMBAI vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1143/MUM/2022[2015-16]Status: DisposedITAT Mumbai19 Oct 2022AY 2015-16

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED ,MUMBAI vs. THE PCIT(CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1137/MUM/2022[2009-10]Status: DisposedITAT Mumbai19 Oct 2022AY 2009-10

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED,TELANGANA vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1140/MUM/2022[2012-2013]Status: DisposedITAT Mumbai19 Oct 2022AY 2012-2013

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1145/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Oct 2022AY 2017-18

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISE LIMITED,HYDERABAD vs. THE PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1144/MUM/2022[2016-2017]Status: DisposedITAT Mumbai19 Oct 2022AY 2016-2017

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED,MUMBAI vs. THE PCIT,(CENTRAL)-MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1139/MUM/2022[2011-12]Status: DisposedITAT Mumbai19 Oct 2022AY 2011-12

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

SOMA ENTERPRISES LIMITED ,TELAGANA vs. THE PCIT (CENTRAL),MUMBAI-1, MUMBAI

In the result, all the appeals of the assessee are partly allowed

ITA 1141/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Oct 2022AY 2013-2014

Section 115JSection 132Section 132(4)Section 143(3)Section 14ASection 153ASection 154Section 263

reassessment, TDS credit of Rs.48,55,95,799/- was granted to the assessee as against Rs.48,60,04,836/- already

ACIT, NEW DELHI vs. M/S. MANISH JAIN, HUF, NEW DELHI

The appeal of the department is dismissed

ITA 195/DEL/2014[2007-08]Status: DisposedITAT Delhi22 Mar 2016AY 2007-08

Bench: Shri J.S. Reddy & Shri Sudhanshu Srivastavaay: 2007-08 Acit, Vs Manish Jain, Huf Circle-24(1), 13Th Floor, C-1/51, E-2 Block, Civic Centre, Safdarjung Development Area, New Delhi. New Delhi. (Pan: Aaehm7211D) (Appellant) (Respondent) Appellant By : Shri P. Damkanunja, Sr. Dr Respondent By : S/Shri R.S. Singhvi, Satyajeet Goel, Cas Date Of Hearing: 05.01.2016 Date Of Pronouncement: 22.03.2016 Order

For Appellant: Shri P. Damkanunja, Sr. DRFor Respondent: S/Shri R.S. Singhvi, Satyajeet Goel, CAs

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 40

reassessment is that TDS has not been deducted on the payment of commission to overseas foreign parties. It is thus

FIDELITY BUSINESS SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

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

ITA 416/BANG/2016[2011-12]Status: DisposedITAT Bangalore22 Feb 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Muzzaffar Hussain, CIT, LTU (D.R)

Section 115Section 143(2)Section 143(3)Section 2(22)(d)Section 77A

reassessment / non-deduction of TDS at source shall be issued where buyback of shares has taken place prior to 1.6.2013 and the case

NVIDIA GRAPHICS PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BANGALORE

In the result, appeal filed by the assessee s party allowed

ITA 1111/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Oct 2024AY 2014-15

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

For Appellant: Shri. Nageshwar Rao, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148Section 234BSection 234CSection 250Section 271(1)(c)Section 28

TDS on certain payment and further reassessment order was passed making disallowance under section 40(a)(ia), since assessee had not deducted

NATARAJA GUNDER KANAKASABAPATHY,SALEM vs. PCIT, COIMBATORE

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

ITA 1930/CHNY/2024[2014-15]Status: DisposedITAT Chennai27 Nov 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1930/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Principal Commissioner Of Nataraja Gounder V. Income Tax, Kanakasabapathy, Coimbatore -1, No. 238, Thammannan Road, Coimbatore – 641 018. Arisipalayam, Salem – 636 009. [Pan: Ajfpk-1282-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. T. Vasudevan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 08.10.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.11.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. R. Clement Ramesh Kumar, CIT

Section 14Section 143(3)Section 147Section 263

TDS of certain receipts along with pooja expenses and reassessment was also completed by accepting the return of income of the assessee

HALLEX APPLIED POWER PVT LTD,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 230/DEL/2021[2010-11]Status: DisposedITAT Delhi08 May 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2010-11]

Section 139(1)Section 143(2)Section 147Section 148

reassessment proceedings, as the appellant has not filed the return of income, even though, the information from ITD and ITBA systems shows that the appellant company has earned interest income, contractual payments and fees for professional and technical services from different parties on which TDS

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, AURANGABAD vs. WOCKHARDT LTD.,, PUNE

In the result, the appeal is dismissed

ITA 774/PUN/2019[2010-11]Status: DisposedITAT Pune02 Jun 2021AY 2010-11

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.774/Pun/2019 िनधा"रण वष" / Assessment Years : 2010-11

Section 133ASection 139(1)Section 143(3)Section 148Section 194ASection 194HSection 201(1)Section 40

reassessment are reproduced as under: “A survey u/s.133A(2A) of the IT Act, 1961 was conducted on the premises of the assessee M/s. Wockhardt Ltd. on 14/02/2017 for the purpose of verification of compliance to 3 Wockhardt Ltd., the provisions of the Chapter XVIIB of the Act by the DCIT(TDS

GOPALAN VIJAYSUDHA,COIMBATORE vs. ITO, NON CORP WARD-4(3), COIMBATORE

In the result, appeal filed by the assessee is allowed for

ITA 3884/CHNY/2025[2018-19]Status: DisposedITAT Chennai20 Feb 2026AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: MR. C. VenugopalFor Respondent: Ms. R ANITHA, Addl. CIT

Section 147Section 148Section 32Section 69A

TDS of Rs.1,236/-. During the reassessment proceedings, the Assessment Unit observed that the appellant had deposited cash amounting to Rs.17

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

ITA 872/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Mar 2025AY 2012-13

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

reassesses\nany income chargeable to tax, which has escaped assessment for any assessment year,\nwith respect to which he had \"reason to believe\" to be so, then only, in addition, he can\nalso put to tax, the other income, chargeable to tax, which has escaped assessment and\nwhich has come to his notice subsequently, in the course of proceedings under

UNION BANK OF INDIA,MUMBAI vs. DCIT, LTU (2), MUMBAI

Appeal stand dismissed

ITA 2128/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Mar 2021AY 2010-11

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode)

For Appellant: Shri C. Naresh-Ld. ARFor Respondent: Smt. Usha Gaikwad-Ld. DR

Section 115JSection 143(3)Section 148Section 36(1)(viia)Section 40

reassessment proceedings were reopened pursuant to receipt of specific information from TDS wing regarding non-deduction of TDS in certain