BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

170 results for “TDS”+ Section 133(6)clear

Sorted by relevance

Mumbai978Delhi754Bangalore336Kolkata283Chennai185Ahmedabad170Jaipur127Karnataka117Raipur107Pune97Indore86Chandigarh72Cochin64Surat61Hyderabad55Visakhapatnam44Lucknow35Rajkot22Agra20Nagpur20Cuttack18Amritsar17Patna14Guwahati14Dehradun9Varanasi7Ranchi6Panaji6Allahabad4Telangana3Jabalpur3Jodhpur2SC2Calcutta1Kerala1

Key Topics

Addition to Income90Disallowance59Section 143(3)57Section 6849TDS34Section 133(6)26Deduction25Section 14724Natural Justice23Section 250

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, BHAVNAGAR, BHAVNAGAR vs. RUDRA GLOBAL INFRA PRODUCTS LIMITED, BHAVNAGAR

In the result, the appeal of the Revenue as well as the Cross-Objection filed by the assessee, both are dismissed

ITA 1163/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jan 2026AY 2022-23

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

Section 133(6)Section 143(1)Section 143(2)Section 250

section 133(6) of the Act. 5. Aggrieved by the order of the Assessing Officer, the Assessee filed appeal before the Ld. CIT(A) who upheld the order of the Assessing Officer. The Ld. CIT(A), after an elaborate examination of facts and documentary evidence, deleted the addition by recording detailed factual findings as under:- “6.1 The only substantial ground

ITO WARD-4(1)(4),, AHMEDABAD vs. VALLEY COMTRADE PVT LTD ( EARLIER KNOWN AS JHAWAR COMTRADE PVT. LTD.,), AHMEDABAD

Showing 1–20 of 170 · Page 1 of 9

...
22
Section 14821
Depreciation21

In the result appeal of the Revenue is dismissed

ITA 2034/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 2034/Ahd/2017 िनधा"रण वष"/Asstt. Year:2012-2013 I.T.O, M/S. Valley Comtrade Pvt. Ltd., Ward-4(1)(4), Vs. (Earlier Known As Jhawar Comtrade Ahmedabad. Pvt. Ltd.,) C-205, Titanium Square, Near Parsoli Bmw Showroom, Thaltej Chokdi, Ahmedabad-380054. Pan: Aadcs3553N & आयकर अपील सं./Ita No. 68/Srt/2017 िनधा"रण वष"/Asstt. Year:2012-2013 M/S. Valley Comtrade Pvt. Ltd., I.T.O, (Earlier Known As Jhawar Comtrade Vs. Ward-1(1)(3), Pvt. Ltd.,) Surat. C-205, Titanium Square, Near Parsoli Bmw Showroom, Thaltej Chokdi, Ahmedabad-380054. Pan: Aadcs3553N

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT. D.R with Shri S.S. Shukla, Sr.D.R
Section 13(1)(d)Section 68

section 133(6) was duly complied with where Seema Holding confirmed the investment made in assessee share capital which was further confirmed by furnishing the notarized affidavit. From the submission of the assessee, we also find that the investor company for the year under consideration has shown interest income of Rs. 86,89,155/- on which TDS

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

133(6) of the Act. it is also pertinent to observe that quantum of income mentioned in the return of income cannot be criteria to judge creditworthiness of share applicants. In the case of M/s.Ami Industries (India) P.Ltd. (supra), Hon'ble Bombay High Court has also considered this aspect. In that case also, existence of share applicants

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

133(6) of the Act. it is also pertinent to observe that quantum of income mentioned in the return of income cannot be criteria to judge creditworthiness of share applicants. In the case of M/s.Ami Industries (India) P.Ltd. (supra), Hon'ble Bombay High Court has also considered this aspect. In that case also, existence of share applicants

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

133(6) of the Act. it is also pertinent to observe that quantum of income mentioned in the return of income cannot be criteria to judge creditworthiness of share applicants. In the case of M/s.Ami Industries (India) P.Ltd. (supra), Hon'ble Bombay High Court has also considered this aspect. In that case also, existence of share applicants

THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SHREE SARAS SPICES & FOOD PRIVATE LTD.,, AHMEDABAD

In the result, the appeal filed by the Revenue is partly allowed

ITA 620/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 478/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S. Shree Saras Spices & Foods Pvt. I.T.O., Ltd., Vs. Ward-4(1)(3), A/3, 4Th Floor, Ahmedabad. Casela Tower,, Opp. Iscon Mandir, S.G. Highway, Ahmedabad-380015

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 133(6)Section 2(24)(x)Section 68

133(6) and some of the parties have submitted required detail. In the given facts and circumstances, the assessee duly discharged the primary onus cast under section 68 of the Act. It was the duty of the AO to make independent enquiries based on primary document to bring contrary materials. But the AO failed to make enquiries and bring

SHREE SARAS SPICES & FOODS P. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(3),, AHMEDABAD

In the result, the appeal filed by the Revenue is partly allowed

ITA 478/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 478/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S. Shree Saras Spices & Foods Pvt. I.T.O., Ltd., Vs. Ward-4(1)(3), A/3, 4Th Floor, Ahmedabad. Casela Tower,, Opp. Iscon Mandir, S.G. Highway, Ahmedabad-380015

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 133(6)Section 2(24)(x)Section 68

133(6) and some of the parties have submitted required detail. In the given facts and circumstances, the assessee duly discharged the primary onus cast under section 68 of the Act. It was the duty of the AO to make independent enquiries based on primary document to bring contrary materials. But the AO failed to make enquiries and bring

M/S. YASH CORPORATION,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(4),, AHMEDABAD

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

ITA 95/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.95/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 M/S Yash Corporation, Ito, 410-411, Vrajbhumi Complex, Ward-5(2)(4), Vs. B/H, Shilp Building, Ahmedabad. C.G. Road, Ahmedabad Pan: Aaafy7520M

Section 234ASection 271Section 33(6)

TDS. The assessee in respect of these parties has also filed the confirmation which is placed on pages 31-32 of the paper book. 16.5 We also note that the addition was made by the AO on the ground that notices under section 133(6

AAKASH PURSHOTTAMBHAI VAGHELA,VADODARA vs. THE ITO, TDS-1, VADODARA

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

ITA 1064/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 194ISection 194JSection 201(1)

133/- was made on 30.08.2017 to various persons on which no TDS under Section 194IA of the Act was made. In addition, the assessee had made payment of Audit Fee of Rs.39,000/- on 31.03.2018 to Mukund and Rohit which was liable to TDS @ 10% under Section 194J of the Act but no TDS was made by the assessee

M/S. EDELWEISS BROKING LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(3), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

ITA 2021/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Oct 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Vartik Chokshi, AR
Section 40

133 to 165 of the Paper Book. Similarly, the AO has also recorded in his order the nature of business of the assessee i.e. stock broking. Even in the earlier Assessment Year 2006-07, the impugned loss was also treated as speculative in nature but the Learned CIT (A) deleted the same as the assessee was able to justify

DCIT, CIRCLE-1(3), , AHMEDABAD vs. EDELWEISS BROKING LTD.(ON BEHALF OF AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

ITA 1939/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Oct 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Vartik Chokshi, AR
Section 40

133 to 165 of the Paper Book. Similarly, the AO has also recorded in his order the nature of business of the assessee i.e. stock broking. Even in the earlier Assessment Year 2006-07, the impugned loss was also treated as speculative in nature but the Learned CIT (A) deleted the same as the assessee was able to justify

NILESH AMRITLAL PARIKH,VADODARA vs. THE ACIT/DCIT, CIRCLE-1(1)(1)(PREVIOUSLY ITO, WARD-1(2)(4), VADODARA

In the result, the appeal of the assessee is allowed

ITA 755/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Neeta Ladha, A.RFor Respondent: Shri Atul Pandey, Sr. DR
Section 133(6)Section 143(3)Section 271(1)(c)

section 133(6), it does not automatically render the transaction non-genuine. Further, the Ld. Counsel for the assessee submitted that TDS

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(2)(FORMERLY ITO, WARD-3(3)(3)), AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 87/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2024AY 2013-14

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

For Appellant: Shri Kushal Fofaria, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 132Section 139Section 143(1)Section 147Section 234ASection 250Section 271(1)(c)Section 68

TDS credit of Rs. 42,830/- while calculating demand of Rs. 2,32,474/-. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the learned AO in levying interest u/s. 234A/B/C/D of the Act. 7. The Ld. CIT(A) has erred in law and on facts of the case

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2), (FORMERLY ITO, WARD-3(3)(3),, AHMEDABAD

In the result, the appeal of the assessee in ITA No

ITA 85/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2024AY 2013-14

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

For Appellant: Shri Kushal Fofaria, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 132Section 139Section 143(1)Section 147Section 234ASection 250Section 271(1)(c)Section 68

TDS credit of Rs. 42,830/- while calculating demand of Rs. 2,32,474/-. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the learned AO in levying interest u/s. 234A/B/C/D of the Act. 7. The Ld. CIT(A) has erred in law and on facts of the case

SHRI RAMESH A MARAND,AHMEDABAD vs. ACIT, CIRCLE-7(1),, AHMEDABAD

In the result, the appeal is allowed for statistical purposes

ITA 2887/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad19 Sept 2019AY 2014-15

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.2887/Ahd/2017 िनधा"रणवष"/Assessment Year:2014-15 बनाम Shri Ramesh A Marand, Assistant Commissioner Of Vs. 5, Elegance Bungalow, Opp. Income Tax, Central Circle- Bhavin School , Thaltej, 7(1) Ahmedabad Ahmedabad 380 051 Pan: Amvpm 2813 N अपीलाथ" Appellant ""यथ"/Respondent

Section 10Section 133(6)Section 142(1)Section 192

section 133(6) of the Act. The Ld.AO without affording opportunity of cross-examination of the employer has ignored the vital facts hence; the addition so made is not sustainable in law and on facts. With regard to disallowance of Rs. 1,20,061, it was contended that difference is due to deduction claimed under chapter

ITO, WARD - 4(1)(1), AHMEDABAD , AHMEDABAD vs. SHREE GAYATRI COTTEX ENGINEERS PVT. LTD., AHMEDABAD

In the result the appeal of the Revenue is partly allowed for statistical purpose

ITA 688/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2021-22

Bench: Shri T R Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Alpesh Parmar, CIT DRFor Respondent: Shri Keyur Bavishi, CA
Section 133(6)Section 143(3)Section 37Section 57

Section 133(6) notices during the assessment proceedings. (ii) the assessee failed to produce primary evidence, such as invoices, delivery challans, and payment proofs, to establish the genuineness of the purchases. (iii) Mere furnishing of ledger confirmations at the appellate stage cannot replace the requirement of primary documentary evidence. Further, TDS

IRM PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

In the result the appeal filed by assessee is partly allowed for statistical purposes

ITA 1590/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1590/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Irm Private Limited, The Deputy Commissioner Irm House, बनाम/ Of Income Tax, V/S. Off. C.G Raod, Circle 2(1)(1), Navrangpura, Ahmedabad. Ahmedabad-380009. "थायी लेखा सं./Pan: Aaaci3678M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Abhijit, Sr-Dr

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Abhijit, SR-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 14ASection 194HSection 194J

133(6)) in the case of Shri Hemant Srivastava, an employee of the amalgamated company, showing that Rs. 10,12,600/- was deposited into the bank account of M/s Green Channel Private Limited from the employee’s personal account, suggesting possible unaccounted cash acceptance. 3. Based on the above inputs, the AO formed a belief that income to the extent

DHARAMTAR MOTORS SERVICES PETROLEUM PRODUCT,,AHMEDABAD vs. THE ITO, WARD-6(1)(4),, AHMEDABAD

In the results, both the appeals of the assessee are allowed

ITA 1438/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad21 Nov 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1438 & 2534/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S Dharamtar Motor Services Income Tax Officer, Petroleum Product, Vs. Ward 6(1)(4) C/O. Ketan H. Shah, Advocate 903, Ahmedabad. Sapphire Complex, C.G. Road, Navrangpura, Ahmedabad. Pan: Aabfd9182F

For Respondent: Shri L.P. Jain, Sr. D.R
Section 271(1)(c)Section 68

TDS By Other 14235 25. Vishnu D Desai 34000 26. Share Suryachandra Laboratories 500 27. JL Shah Co. 3000 28. PJ Shah 3000 29. Income Tax Exp.2010 3810 Total 13935033 2.2 The assessee in the year under consideration has credited and debited the partners capital account namely Chandrakant N Shah by the amount of aforesaid loan taken from the parties

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-8, AHMEDABAD

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 187/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad06 May 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

133(6) of the Act. But the AO has not done so. A.Y. 2009-2010 with others 28 53.3 The assessee has been making sales to the sister concern since many years but in none of the previous year, any doubt was raised by the revenue. Therefore, based on the principle of consistency the transaction for the sales made

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-8,, AHMEDABAD

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 1320/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

133(6) of the Act. But the AO has not done so. A.Y. 2009-2010 with others 28 53.3 The assessee has been making sales to the sister concern since many years but in none of the previous year, any doubt was raised by the revenue. Therefore, based on the principle of consistency the transaction for the sales made