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4 results for “TDS”+ Section 147clear

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Key Topics

Section 14814Section 143(3)4Addition to Income4Reassessment3Reopening of Assessment3TDS3Section 402Section 2502Section 12Section 147

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

ITA 101/ALLD/2020[2009-10]Status: DisposedITAT Allahabad27 Dec 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

TDS Certificate) which action was not correct. It was submitted that the case had originally been assessed under section 143(3) on 30.12.2011 by the same ld. AO and all aspects relating to the assessment had been considered in the said assessment proceedings. It was only after that, that the order under section 143(3) of the Act was passed

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

2
Limitation/Time-bar2

In the result, both appeals i

ITA 99/ALLD/2020[2009-10]Status: DisposedITAT Allahabad27 Dec 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 1Section 143(3)Section 148Section 250

TDS Certificate) which action was not correct. It was submitted that the case had originally been assessed under section 143(3) on 30.12.2011 by the same ld. AO and all aspects relating to the assessment had been considered in the said assessment proceedings. It was only after that, that the order under section 143(3) of the Act was passed

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

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

ITA 28/ALLD/2022[2011-12]Status: DisposedITAT Allahabad06 Jan 2023AY 2011-12

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

For Appellant: Mr. Tanmay Sadh, AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 40

section 40(b)(iv) of the Income Tax Act. It further provides that such interests shall be calculated and credited to the account of the each partner at the close of the accounting year which means that the interest will be credited only at the end of the accounting year / financial year and does not mean that the interest will

DEEPAK AUTO SALES KUNDA PRATAPGARH,PRATAPGARH vs. INCOME TAX OFFICER PRATAPGARH, PRATAPGARH

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 69/ALLD/2025[2019-20]Status: DisposedITAT Allahabad24 Jul 2025AY 2019-20

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 142(1)Section 144Section 147Section 148Section 69A

147 read with section 144 of the Act, determining total income of the assessee at Rs.2,70,75,760/- by making addition of Rs.2,70,75,740/- on account of unexplained money u/s 69A of the Act and Rs.19.25 on account of TDS