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11,709 results for “TDS”+ Section 143(2)clear

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Key Topics

Section 4081Section 143(3)68Addition to Income60TDS56Deduction52Disallowance46Section 194C39Section 10A26Section 15424Section 14721

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

Showing 1–20 of 11,709 · Page 1 of 586

...
Section 143(2)19
Section 14818

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

ITA 4611/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Mar 2025AY 2020-21

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ronak DoshiFor Respondent: Dr. K. R. Subhash
Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 43B

Section 143(3) r.w.s. 144B of the Act. Similarly, in Ground No. 2 raised by the Revenue has challenged the action of CIT(A) granting relief to the Assessee without calling for a remand report. Ground No. 3 & 4 are directed against the grant of TDS

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

ITA 4609/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Mar 2025AY 2022-23

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ronak DoshiFor Respondent: Dr. K. R. Subhash
Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 43B

Section 143(3) r.w.s. 144B of the Act. Similarly, in Ground No. 2 raised by the Revenue has challenged the action of CIT(A) granting relief to the Assessee without calling for a remand report. Ground No. 3 & 4 are directed against the grant of TDS

DY. COMMISSIONER OF INCOME TAX-5(2)(1), MUMBAI, MUMBAI vs. ADITYA BIRLA HOUSING FINANCE LIMITED, MUMBAI

ITA 4610/MUM/2024[2021-22]Status: DisposedITAT Mumbai03 Mar 2025AY 2021-22

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ronak DoshiFor Respondent: Dr. K. R. Subhash
Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 43B

Section 143(3) r.w.s. 144B of the Act. Similarly, in Ground No. 2 raised by the Revenue has challenged the action of CIT(A) granting relief to the Assessee without calling for a remand report. Ground No. 3 & 4 are directed against the grant of TDS

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

143(2) of the Act, which is mandatory for initiating scrutiny proceedings. 4. The LD. CIT(A) ought to have considered that the Ld. AO erred in rejecting the books of accounts of the appellant under section 145 of the Act, and thereafter making separate additions on specific items, which is untenable once the books have been rejected and income

UTILITY SUPPLY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4) MUMBAI, MUMBAI

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

ITA 3585/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Apr 2025AY 2017-18
For Appellant: Shri Dhaval Shah, Ld. A.RFor Respondent: Ms. Smiti Samant, Ld. D.R
Section 132Section 143(1)Section 153ASection 250Section 56(2)(via)Section 56(2)(viia)

143(3) or 147 / 263\netc. is seen and a copy of the relevant order is placed on file and\nensure that the total income assessed under section 153A of the\nI.T. Act is not less than the total income determined in\nproceedings prior to the order under section 153A of the Act.\nThe office note should also give finding

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

ITA 681/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Santosh Kumar, Sr. DR
Section 139(9)Section 143(2)Section 250Section 269SSection 36(1)Section 40Section 68

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Year (AY) 2017-18. 2. The grounds raised by the assessee are as under:- “1. Whether on the facts and circumstances of the case and in law, Ld. CIT(A) has erred in issuing a notice u/s 143(2

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 117/KOL/2023[2014-15]Status: DisposedITAT Kolkata10 Aug 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R
Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

143(2) and 142(1) of the Act. The major issues for consideration by the assessing officer were with regard to disallowance under section 14A of the Act as well as deemed dividend under section 2 (22)(e) of the Act. The ld. AO observed that during the year assessee company has received

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 116/KOL/2023[2013-2014]Status: DisposedITAT Kolkata10 Aug 2023AY 2013-2014

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R
Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

143(2) and 142(1) of the Act. The major issues for consideration by the assessing officer were with regard to disallowance under section 14A of the Act as well as deemed dividend under section 2 (22)(e) of the Act. The ld. AO observed that during the year assessee company has received

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 119/KOL/2023[2017-2018]Status: DisposedITAT Kolkata10 Aug 2023AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R
Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

143(2) and 142(1) of the Act. The major issues for consideration by the assessing officer were with regard to disallowance under section 14A of the Act as well as deemed dividend under section 2 (22)(e) of the Act. The ld. AO observed that during the year assessee company has received

APEEJAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2013-14

ITA 118/KOL/2023[2016-2017]Status: DisposedITAT Kolkata10 Aug 2023AY 2016-2017

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 116/Kol/2023 Assessment Year: 2013-14

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R
Section 14ASection 2(22)Section 2(22)(e)Section 2(24)(x)Section 250Section 36(1)(va)

143(2) and 142(1) of the Act. The major issues for consideration by the assessing officer were with regard to disallowance under section 14A of the Act as well as deemed dividend under section 2 (22)(e) of the Act. The ld. AO observed that during the year assessee company has received

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

ITA 7599/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

2(15). The assessee has concealed facts from the AO during the first assessment proceedings and furnished incorrect information as well. In view of clear violation of Sec-13(l)(d) r.w.s 13(30 r.w.s 11(5) of Act, 1961, exemption u/s 11 and 12 are denied to the assessee. 6. Hence, the income of the assessee in taxed

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

ITA 7598/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

2(15). The assessee has concealed facts from the AO during the first assessment proceedings and furnished incorrect information as well. In view of clear violation of Sec-13(l)(d) r.w.s 13(30 r.w.s 11(5) of Act, 1961, exemption u/s 11 and 12 are denied to the assessee. 6. Hence, the income of the assessee in taxed

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

ITA 166/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Apr 2022AY 2007-08

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

2(15). The assessee has concealed facts from the AO during the first assessment proceedings and furnished incorrect information as well. In view of clear violation of Sec-13(l)(d) r.w.s 13(30 r.w.s 11(5) of Act, 1961, exemption u/s 11 and 12 are denied to the assessee. 6. Hence, the income of the assessee in taxed

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

ITA 6702/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Feb 2026AY 2022-23
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 36(1)(va)Section 40Section 43BSection 80G

TDS credit. Some grounds were dismissed, some allowed, and some restored to the Assessing Officer for verification.", "result": "Partly Allowed", "sections": ["Section 250 of the Income-tax Act, 1961", "Section 143(1)", "Section 143(2

SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

143 (1) (a) Where a return has been made under Section 139, or in response to a notice under sub-Section (1) of Section 142 – (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise

ACIT, NEW DELHI vs. SH. VALMIK THAPAR, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

143 (1) (a) Where a return has been made under Section 139, or in response to a notice under sub-Section (1) of Section 142 – (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

143 (1) (a) Where a return has been made under Section 139, or in response to a notice under sub-Section (1) of Section 142 – (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2361/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

section 200A(2) vis-à-vis the processing done by the CPC, TDS and would also impact the processing by the CPC u/s 143