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.

28 results for “TDS”+ Cash Depositclear

Sorted by relevance

Mumbai1,113Delhi1,030Kolkata350Chennai316Bangalore313Hyderabad211Ahmedabad179Jaipur169Chandigarh139Indore92Pune90Raipur84Cochin80Surat61Visakhapatnam49Lucknow47Rajkot47Karnataka34Nagpur30Amritsar28Jodhpur24Cuttack24Dehradun17Guwahati17Patna14Allahabad13Jabalpur10Agra8Ranchi7Telangana6SC6Panaji5Kerala4Varanasi3Calcutta2J&K2A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1

Key Topics

Section 14847Addition to Income24Section 35A20Section 139(1)17Section 14415Section 26315Section 143(3)15Section 14712Section 25012Cash Deposit

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR

In the result, the appeal of the department is dismissed

ITA 10/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

deposit of cash by the depositors in their bank account stand proved beyond any reasonable doubt as the depositors had sufficient cash in hand which was withdrawn from the bank. Moreover, the depositors had been paid interest by the assessee @12% and tax was duly deducted therefrom and the principle amount with interest has been paid back in the succeeding

NARINDER AND COMPANY,JALANDHAR vs. INCOME TAX OFFICER WARD-3(5), JALANDHAR

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

ITA 93/ASR/2022[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Sh. Rohit Kapoor, C.A. and Sh. V.S. Aggarwal

Showing 1–20 of 28 · Page 1 of 2

9
TDS8
Disallowance6
For Appellant:
For Respondent: Sh. Rohit Sharma, CIT DR
Section 143(3)Section 263Section 263(1)Section 263p

TDS returns, VAT returns, details of creditors, debtors, etc. As such, the issue of cash deposited during demonetization period and the source

SMT. SATVIR KAUR W/O SH. SHINDER SINGH,FEROZEPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 102/ASR/2022[2011-12]Status: DisposedITAT Amritsar29 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(3)Section 148Section 263

deposited cash of Rs. 60,00,000 in her saving bank account maintained with the Oriental Bank of Commerce during the financial year 2010-11 and that no voluntary return has been filed for the year under consideration. Thus, it was incumbent on the Assessing Officer to examine and inquire into the facts in the light of submissions

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 34/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

cash deposits, etc. Your Honor will appreciate that the email address on the online portal was that of the accountant who expired on 19.04.2021 and the appellant as not aware about any proceedings. The copy of death certificate is enclosed at page no 27. 4. That the assessment was completed under section 147 r.w.s 144 of the Income

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD -2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 31/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

cash deposits, etc. Your Honor will appreciate that the email address on the online portal was that of the accountant who expired on 19.04.2021 and the appellant as not aware about any proceedings. The copy of death certificate is enclosed at page no 27. 4. That the assessment was completed under section 147 r.w.s 144 of the Income

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 32/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

cash deposits, etc. Your Honor will appreciate that the email address on the online portal was that of the accountant who expired on 19.04.2021 and the appellant as not aware about any proceedings. The copy of death certificate is enclosed at page no 27. 4. That the assessment was completed under section 147 r.w.s 144 of the Income

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD- 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 33/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

cash deposits, etc. Your Honor will appreciate that the email address on the online portal was that of the accountant who expired on 19.04.2021 and the appellant as not aware about any proceedings. The copy of death certificate is enclosed at page no 27. 4. That the assessment was completed under section 147 r.w.s 144 of the Income

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI , JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 90/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

TDS has been deducted. As per the AR, the lease agreement states the 'Agreement to Sell' and does not mention 'Draft I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 Agreement to Sell' as interpreted by the AO. Regarding the expenses, the AR mentioned that renovation was done for the reason that the assessee has taken property on lease

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 88/ASR/2020[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

TDS has been deducted. As per the AR, the lease agreement states the 'Agreement to Sell' and does not mention 'Draft I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 Agreement to Sell' as interpreted by the AO. Regarding the expenses, the AR mentioned that renovation was done for the reason that the assessee has taken property on lease

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI JATINDER SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 89/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

TDS has been deducted. As per the AR, the lease agreement states the 'Agreement to Sell' and does not mention 'Draft I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 Agreement to Sell' as interpreted by the AO. Regarding the expenses, the AR mentioned that renovation was done for the reason that the assessee has taken property on lease

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 51/ASR/2020[2014-15]Status: DisposedITAT Amritsar11 Apr 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

TDS has been deducted. As per the AR, the lease agreement states the 'Agreement to Sell' and does not mention 'Draft I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 Agreement to Sell' as interpreted by the AO. Regarding the expenses, the AR mentioned that renovation was done for the reason that the assessee has taken property on lease

SHRI BHAVNOOR SINGH BEDI,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 53/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

TDS has been deducted. As per the AR, the lease agreement states the 'Agreement to Sell' and does not mention 'Draft I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 Agreement to Sell' as interpreted by the AO. Regarding the expenses, the AR mentioned that renovation was done for the reason that the assessee has taken property on lease

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI BHAVNOOR SINGH BEDI, JALANDHAR

In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed

ITA 87/ASR/2020[2016-17]Status: DisposedITAT Amritsar11 Apr 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 139Section 153ASection 250Section 69A

TDS has been deducted. As per the AR, the lease agreement states the 'Agreement to Sell' and does not mention 'Draft I.T.A. No.51/Asr/2020: A.Y.: 2014-15 I.T.A. No.53/Asr/2020: A.Y.: 2016-17 Agreement to Sell' as interpreted by the AO. Regarding the expenses, the AR mentioned that renovation was done for the reason that the assessee has taken property on lease

SHRI VIJAY KUMAR,JAMMU vs. INCOME TAX OFFICER WARD -2 (2), JAMMU

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

ITA 36/ASR/2023[2017-18]Status: DisposedITAT Amritsar15 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.36/Asr/2023 Assessment Year: 2017-18

Section 144Section 250oSection 69A

cash in hand of Rs. 6,66,000/- was as per books of accounts of Travels Agency business of the assessee. 3. That the Ld. CIT(A)has failed to consider the fact that the TDS havebeen deducted in respect of the commission amount received by him as per this regular activity of the assessee. I.T.A. No.36/Asr/2023 3 Assessment Year

SHRI VIJAY KUMAR,GARHSHANKAR vs. INCOME TAX OFFICER WARD-1, HOSIARPUR

In the result, the appeal of the assessee is allowed for statistical

ITA 27/ASR/2023[2015-16]Status: DisposedITAT Amritsar13 Sept 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Smt. Ratinder Kaur, Sr. DR
Section 69A

TDS certificates (APB pg. 17 to 19). From the bank statement, it is seen that cash deposited in Bank A/c of appellant

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A
Section 115BSection 143(3)Section 194Section 250Section 69

deposits are clearly ascertainable and a year wise summary of the same are also reflected in page – 9 of the CIT(A) order including the payment of Rs. 86,57,299/-, on account of stamp duty, registration charges and GST. 11. He further explained that the figure of Rs. 1,81,175/- is the TDS amount which has been paid

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 222/ASR/2023[2013-14]Status: DisposedITAT Amritsar21 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus Income Tax Officer”, (Supra) wherein the Tribunal held that that the AO while issuing the notice u/s 148 of the Act has mentioned that the assessee had deposited a cash

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 226/ASR/2023[2011-12]Status: DisposedITAT Amritsar21 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus Income Tax Officer”, (Supra) wherein the Tribunal held that that the AO while issuing the notice u/s 148 of the Act has mentioned that the assessee had deposited a cash

SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 221/ASR/2023[2012-13]Status: DisposedITAT Amritsar21 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &
Section 139(1)Section 147Section 148Section 148(1)Section 151

TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus Income Tax Officer”, (Supra) wherein the Tribunal held that that the AO while issuing the notice u/s 148 of the Act has mentioned that the assessee had deposited a cash

SHRI ZAFFAR MEHRAJ SHAH,SRINAGAR vs. INCOME TAX OFFICER WARD-3 (3), SRINAGAR

In the result, the appeal of the assessee is allowed for statistical

ITA 18/ASR/2024[2009-10]Status: DisposedITAT Amritsar11 Apr 2025AY 2009-10

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh.P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. D. R
Section 250

cash deposits in credit card account. 4. That it was explained before the authorities below that the assessee was having two credit cards of different banks i.e. HDFC Bank at Rs.3,19,388/-and J&K Bank at Rs.3,94,695/-. It was also explained that the payment madeto HDFC Bank credit card by the assessee from his bank account