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23 results for “TDS”+ Section 272A(1)(d)clear

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Key Topics

Section 234E36Section 200A(1)24Section 200A24Penalty22TDS22Charitable Trust12Addition to Income12Section 272A(2)(k)10Section 15410Section 200(3)

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

Showing 1–20 of 23 · Page 1 of 2

5
Section 2275
Section 142(1)5

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 380/ALLD/2018[2009-10]Status: DisposedITAT Allahabad10 Dec 2020AY 2009-10

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 21.12.2017 arising from penalty order passed under section 272A(2)(k) read with section 200(3) of the Income Tax Act, for the assessment years 2008-09 to 2012-13 respectively. 2. There

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 382/ALLD/2018[2011-12]Status: DisposedITAT Allahabad10 Dec 2020AY 2011-12

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 21.12.2017 arising from penalty order passed under section 272A(2)(k) read with section 200(3) of the Income Tax Act, for the assessment years 2008-09 to 2012-13 respectively. 2. There

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 383/ALLD/2018[2012-13]Status: DisposedITAT Allahabad10 Dec 2020AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 21.12.2017 arising from penalty order passed under section 272A(2)(k) read with section 200(3) of the Income Tax Act, for the assessment years 2008-09 to 2012-13 respectively. 2. There

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 379/ALLD/2018[2008-09]Status: DisposedITAT Allahabad10 Dec 2020AY 2008-09

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 21.12.2017 arising from penalty order passed under section 272A(2)(k) read with section 200(3) of the Income Tax Act, for the assessment years 2008-09 to 2012-13 respectively. 2. There

PRINCIPAL MAULANA AZAD INTER COLLEGE,,SIDDHARTH NAGAR vs. JOINT CIT(TDS), ALLAHABAD

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 381/ALLD/2018[2010-11]Status: DisposedITAT Allahabad10 Dec 2020AY 2010-11

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 21.12.2017 arising from penalty order passed under section 272A(2)(k) read with section 200(3) of the Income Tax Act, for the assessment years 2008-09 to 2012-13 respectively. 2. There

THE HIGH COURT BAR ASSOCIATION,ALLAHABAD vs. CIT(EXEMPTION), LUCKNOW

In the result, appeal filed by the assessee with tribunal in ITA No

ITA 24/ALLD/2021[NA]Status: DisposedITAT Allahabad24 Jan 2022

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A.

For Appellant: Dr. Pawan Jaiswal, CA along with Shri Satya Dheer Singh JadaunFor Respondent: Shri Ramendra Kumar
Section 12ASection 142(1)Section 144

272A(1)(d) of the 1961 Act, which penalty proceedings incidentally were already dropped by Revenue , vide separate orders both dated 17.01.2020. The assessee also prayed in this revisionary petition filed before ld. CIT u/s 264 that the prepaid taxes of Rs. 39,68,613/- paid by the assessee by way of self assessment tax as well TDS

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), , ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 179/ALLD/2018[2009-10]Status: DisposedITAT Allahabad02 Dec 2020AY 2009-10

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 17.10.2017 arising from penalty order passed u/s 272A(2)(k) of the Income Tax Act for the Assessment Year 2008-09 to 2011-12. The assessee has raised common grounds in these appeals

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION, ALLAHABAD,ALLAHABAD vs. JCIT(TDS), ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 178/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Dec 2020AY 2008-09

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These five appeals by the assessee are directed against five separate orders of CIT(A) all dated 17.10.2017 arising from penalty order passed u/s 272A(2)(k) of the Income Tax Act for the Assessment Year 2008-09 to 2011-12. The assessee has raised common grounds in these appeals