Income Tax Judgements

This appeal by the assessee is directed against the order Commissioner of Income Tax(Appeals)-3, Mumbai [in short 'the CIT(A)�] dated 30/09/2019 for the assessment year 2007-08.

The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals)-3 passed u/s 271(1)(c) and 250 of the Income Tax Act, 1961.

This is assessee’s appeal for A.Y. 2005-06 against the order of CIT(Appeals)-4, Hyderabad dated 18.02.2016. The assessee has raised the following grounds of appeal.

Captioned appeal by the assessee is against the order dated 23.10.2019 of learned Commissioner of Income Tax (Appeals)�14, Mumbai for the assessment year 2016-17

This appeal is filed by Revenue while the Cross Objection is filed by the assessee, against the order of CIT(A)-1, Hyderabad dated 26.10.2017 relating to A.Y. 2014-15.

This is assessee�s appeal filed against the order of CIT(A)-7, Hyderabad dated 26.11.2018 relating to A.Y. 2014-15.

This is assessee's appeal for the Assessment Year 2008-09 against the order of Commissioner of Income Tax (Appeals)-8, Hyderabad Dt.15.11.2019 confirming the addition made by the Assessing Officer.

This is assessee's appeal for the Assessment Year 2015-16 against the order of Commissioner of Income Tax (Appeals)-6, Hyderabad dt.17.10.2019

In the matter of M/s. Perfect Probuild P. Ltd. v. DCIT, Circle 76(1) [ ITA No. 1034/Del/2018 order dated August 05, 2021] before the Income Tax Appellate Tribunal (“ITAT”), Delhi, it is held that, TDS has to be deducted u/s 194C of Income Tax Act, 19

Adjustment of refund is in excess of 20% against outstanding demand payable which is contrary to the guidelines contained in the Office Memorandum, dated 29.02.2016, issued by the Central Board of Direct Taxes.