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Documents citing The Acit (Central)-I, Bhopal vs M/S. D.K. Construction, Bhopal on 31 January, 2023

Shri Avtar Singh Through L/Heair Shri ... vs Principal Commissioner Of Income Tax ... on 3 August, 2023

In the light of these discussions and placing respectful reliance on the decisions of Hon'ble Supreme Court in the case of Maruti Suzuki India Ltd(supra), Hon'ble High Court in the case of eMudra(supra)&Savita Kapila legal heir of Late Shri Mohinder Paul Kapila,(supra) and Coordinate Bench I.T.A. No. 165/Asr/2023 9 Assessment Year: 2018-19 of ITAT in the case of Lalita Agarwal, (supra), the ld. PCIT has erred to mention the deceased PAN in the revisional order. This is not the curable mistake from the end of revenue and caused the order nullity. In our considered view, the ld. PCIT is not justifying setting aside the order of the ld. AO. The assessment order cannot be treated as erroneous. Accordingly, the order U/s 263 of the ld. PCIT is quashed.
Income Tax Appellate Tribunal - Amritsar Cites 11 - Cited by 0 - Full Document

Aadhyashakti Developers, Baroda vs Assessee

4. Now the assessee is before us. Ld. A.R. argued that assessee had made provision for TDS on 31.03.2007 as per law but TAN no. was allotted on 08th May, 2007 to the assessee. Therefore, it could not be deposited in Government exchequer. These facts were also submitted before the Hon'ble CIT(A) and it was also submitted that assessee had paid TDS on or before due date of the return filed by the assessee for which necessary evidences were also enclosed. As per page no.4 of paper book, the assessee had credited TDS account Rs.32,932/- on 31.03.2007 and account of Jalaram Construction had debited accordingly. As per page no.6 of paper book, the assessee had paid Rs.32,932/- as TDS on 31.05.2007, which was before due date of filing of the return u/s. 139 of the IT Act. She further relied upon Hon'ble ITAT 'B' Bench decision in case of M/s. J. K. Construction Co. vs. ACIT in ITA No. 523/Ahd/2009 for A.Y. 2005-06, wherein TDS was paid before on or before due date of return, which was challenged by the Revenue before the Hon'ble Gujarat High Court in Tax Appeal No. 706 of 2010 in case of CIT vs. M/s. J. K. Construction Co., order dated 18.07.2011, wherein Revenue's appeal was dismissed and it was held that ITAT committed no wrong and was therefore, entitled to seek deduction of Rs.32,94,149/- from the income with amount the assessee had deducted from payment of I T A No . 1 14 / Ah d /2 0 11 A . Y. 0 7- 0 8 M / s . A a dh ya s h ak t i De v e lo p er s v s . I TO Page 5 Contractors and had also deposited with Revenue before the last date of filing of return. Thus, he requested to delete the addition. At the outset, ld. Sr. D.r. supported the order of the CIT(A).
Income Tax Appellate Tribunal - Ahmedabad Cites 4 - Cited by 0 - Full Document
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