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4 results for “TDS”+ Section 269Tclear

Sorted by relevance

Delhi41Mumbai22Bangalore11Amritsar6Indore6Jaipur6Lucknow5Ahmedabad4Hyderabad4Pune3Jodhpur1Nagpur1

Key Topics

Section 2638Section 143(3)6Section 133(6)2Section 133A2Section 36(1)(va)2Cash Deposit2Demonetization2

HIMANSHU ENGINEERING WORKS,,AHMEDABAD vs. THE PR. CIT-3,, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 675/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad18 May 2022AY 2010-11
For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri Shushilkumar Madhuk, CIT-D.R
Section 143(3)Section 263Section 36(1)(va)Section 40A(3)

TDS figure with the receipts and hence the order was erroneous and prejudicial to the interests of the revenue. Further, Principal CIT observed that assessee had taken certain amount as advances against labour work and most of which had been repaid within a period of 9 months in cash. The AO failed to examine the applicability of sections 269SS

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD vs. REKHA INDRAVADAN CHOKSHI, AHMEDABAD

In the result, the Department’s appeal is dismissed

ITA 287/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad18 Jul 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 133(6)

section 269T. 2. It was also found that out of remaining amount Rs. 45,00,000/- and Rs. 27,00,000/- were paid by Shri Dennis Indravadan Chokshi and Smt Taraben Jagjivandas Chokshi respectively who are son and mother of the Indravadan J Chokshi. I.T.A Nos. 270 & 287/Ahd/2022 A.Y. 2017-18 9 Rekhaben INdravadan Chokshi vs. ITO 3. Further, Shri

REKHABEN INDRAVADAN CHOKSHI,AHMEDABAD vs. INCOME TAX OFFICER,WARD-5(2)(4), AHMEDABAD

In the result, the Department’s appeal is dismissed

ITA 270/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad18 Jul 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 133(6)

section 269T. 2. It was also found that out of remaining amount Rs. 45,00,000/- and Rs. 27,00,000/- were paid by Shri Dennis Indravadan Chokshi and Smt Taraben Jagjivandas Chokshi respectively who are son and mother of the Indravadan J Chokshi. I.T.A Nos. 270 & 287/Ahd/2022 A.Y. 2017-18 9 Rekhaben INdravadan Chokshi vs. ITO 3. Further, Shri

TULSI REALITY,VADODARA vs. THE PR. CIT-1, VADODARA

The appeal of the assessee is dismissed

ITA 134/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad30 Jan 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.134/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Tulsi Reality The Pr.Cit-1 बनाम/ G5 Anand Deep Complex Vadodara – 390 007 V/S. Gotri Road (Gujarat) Gotri, Vadodara – 390 021 (Gujarat) "थायी लेखा सं./Pan: Aafft 8908 B (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Ms. Urvashi Shodhan, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 27/01/2025 घोषणा की तारीख /Date Of Pronouncement: 30/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 29.03.2022 Passed By The Ld. Principal Commissioner Of Income Tax, Vadodara-1 (Hereinafter Referred To As "Pcit") Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") For The Assessment Year (Ay) 2017- 18, Setting Aside The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act Dated 12.12.2019. Tulsi Reality Vs. The Pr.Cit-1 Asst. Year : 2017-18

For Appellant: Ms. Urvashi Shodhan, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115BSection 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263Section 269SSection 271DSection 37(1)

TDS and not admissible expenditure u/s 37(1) of the Act. 2.1. Subsequently, the PCIT invoked the powers under Section 263 of the Act, alleging that the AO's order was erroneous and prejudicial to the interest of revenue. The PCIT observed that the gross value of services provided as per the 360-degree module (CBEC Service Tax Data