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.

21 results for “TDS”+ Section 28(2)(i)clear

Sorted by relevance

Mumbai2,741Delhi2,709Bangalore1,325Chennai890Kolkata580Ahmedabad466Hyderabad416Jaipur245Indore244Cochin243Pune229Chandigarh223Raipur204Karnataka201Patna196Rajkot89Nagpur86Visakhapatnam86Surat84Cuttack79Lucknow76Amritsar53Ranchi45Dehradun41Guwahati35Agra33Jodhpur27Allahabad21Telangana20Panaji13SC12Kerala11Jabalpur10Calcutta10Varanasi7Rajasthan3Uttarakhand2Orissa2Punjab & Haryana1

Key Topics

Section 26318Section 253(3)15Section 143(3)13Section 153A12Section 194C12Addition to Income12Section 13210Undisclosed Income10TDS8Disallowance

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

28,383, while the correct figure is Rs. 52,56,92,612/- and prayers were made that correct figures should be considered , although the assessee did not revise Form No. 36 filed with tribunal.The ld. Counsel for the assessee submitted that ld. CIT(A) should have called for remand report from AO before rejecting the contentions of the assessee

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

Showing 1–20 of 21 · Page 1 of 2

5
Section 404
Section 2014

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

28,383, while the correct figure is Rs. 52,56,92,612/- and prayers were made that correct figures should be considered , although the assessee did not revise Form No. 36 filed with tribunal.The ld. Counsel for the assessee submitted that ld. CIT(A) should have called for remand report from AO before rejecting the contentions of the assessee

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

28,383, while the correct figure is Rs. 52,56,92,612/- and prayers were made that correct figures should be considered , although the assessee did not revise Form No. 36 filed with tribunal.The ld. Counsel for the assessee submitted that ld. CIT(A) should have called for remand report from AO before rejecting the contentions of the assessee

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS. 28. Ground no. 8 does not emanate from the impugned order of the Pr. CIT hence, the same is dismissed. 29. Ground No. 3 stands disposed of in terms of finding on ground No. 4 to 7 of the appeal. 30. For the assessment year 2012-13, the assessee has raised the following grounds:- 1. The order

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS. 28. Ground no. 8 does not emanate from the impugned order of the Pr. CIT hence, the same is dismissed. 29. Ground No. 3 stands disposed of in terms of finding on ground No. 4 to 7 of the appeal. 30. For the assessment year 2012-13, the assessee has raised the following grounds:- 1. The order

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 329/ALLD/2017[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

28,729 34,42,134 -—— .do-— - Equip Advt. sales & 27,00,000 2,55,98,658 — -do-— - services Rent & other 29,98,438 27,00,000 .-—do-- charges 6. (i)Payment of special services The payments under this head are in the nature of payments to legal professionals attracting the provisions of section 194J. For the F.Y. 2012-13 relevant

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 10/ALLD/2018[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

28,729 34,42,134 -—— .do-— - Equip Advt. sales & 27,00,000 2,55,98,658 — -do-— - services Rent & other 29,98,438 27,00,000 .-—do-- charges 6. (i)Payment of special services The payments under this head are in the nature of payments to legal professionals attracting the provisions of section 194J. For the F.Y. 2012-13 relevant

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 11/ALLD/2018[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

28,729 34,42,134 -—— .do-— - Equip Advt. sales & 27,00,000 2,55,98,658 — -do-— - services Rent & other 29,98,438 27,00,000 .-—do-- charges 6. (i)Payment of special services The payments under this head are in the nature of payments to legal professionals attracting the provisions of section 194J. For the F.Y. 2012-13 relevant

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 330/ALLD/2017[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

28,729 34,42,134 -—— .do-— - Equip Advt. sales & 27,00,000 2,55,98,658 — -do-— - services Rent & other 29,98,438 27,00,000 .-—do-- charges 6. (i)Payment of special services The payments under this head are in the nature of payments to legal professionals attracting the provisions of section 194J. For the F.Y. 2012-13 relevant

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

TDS is not applicable therefore the addition sustained to the extent of Rs. 10,23,076.00 is illegal and unwarranted. 4. That in any view of the matter addition of Rs. 2,46,894.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 8.4 is highly unjustified in so far as the disallowance made on adhoc basis

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

TDS is not applicable therefore the addition sustained to the extent of Rs. 10,23,076.00 is illegal and unwarranted. 4. That in any view of the matter addition of Rs. 2,46,894.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 8.4 is highly unjustified in so far as the disallowance made on adhoc basis

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

28,496.92 10 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad shown in the Balance Sheet. The assessee also did not submit the evidence that payment of Rs. 2,52,20,732/- which has been stated

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

28,496.92 10 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad shown in the Balance Sheet. The assessee also did not submit the evidence that payment of Rs. 2,52,20,732/- which has been stated

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

28,496.92 10 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad shown in the Balance Sheet. The assessee also did not submit the evidence that payment of Rs. 2,52,20,732/- which has been stated

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

28,496.92 10 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad shown in the Balance Sheet. The assessee also did not submit the evidence that payment of Rs. 2,52,20,732/- which has been stated

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

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

ITA 138/ALLD/2010[2005-06]Status: DisposedITAT Allahabad30 Sept 2021AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

2. The present appeal has been filed against the impugned final judgment and order dated 03.09.2012 passed by the High Court at Calcutta in GA No. 2029 of 2012 ITAT No. 175 of 2012 whereby a Division Bench of the High Court dismissed the appeal filed by the Appellant against the order dated 29.02.2012 passed by the Income Tax Appellate

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 633/ALLD/2014[2010-11]Status: DisposedITAT Allahabad13 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 152/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 179/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 632/ALLD/2014[2007-08]Status: DisposedITAT Allahabad13 Jan 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned