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80 results for “TDS”+ Section 16clear

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Key Topics

Addition to Income55TDS42Section 143(3)41Section 4034Disallowance32Section 250(6)31Section 234E26Section 25025Deduction21Section 200

SHRI SATISH KUMAR. S/O. SH. HANS RAJ ,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assessee stands allowed

ITA 258/ASR/2019[2014-15]Status: DisposedITAT Amritsar19 Dec 2019AY 2014-15

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

Section 143Section 143(3)Section 194CSection 263

TDS under section 194C of the Act. The assessee debited Rs.5,91,030 as court fees paid for civil suit to recover Rs. Satish Kumar v. Pr.CIT- Jalandhar/I.T.A.No. 258/ASR/2019/A.Y. 14-15 Page 16

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

Showing 1–20 of 80 · Page 1 of 4

17
Section 40A(3)16
Section 200A(1)16

In the result, the appeals of the assessee through in ITA Nos

ITA 29/ASR/2021[2014-15.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

section 200(A) of the Act thereby empowering the Assessing Officer to levy fee u/s 234E of the Act while processing the return u/s 200(A) of the Act. It has been consistently held by various Hon’ble Courts and Tribunals including this Tribunal in the case of M.G.N. Khalsa High School v. ACIT, CPC-TDS in ITA No. 16

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

ITA 26/ASR/2021[2013-14,Q-2]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

section 200(A) of the Act thereby empowering the Assessing Officer to levy fee u/s 234E of the Act while processing the return u/s 200(A) of the Act. It has been consistently held by various Hon’ble Courts and Tribunals including this Tribunal in the case of M.G.N. Khalsa High School v. ACIT, CPC-TDS in ITA No. 16

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 30/ASR/2021[2014-15,Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

section 200(A) of the Act thereby empowering the Assessing Officer to levy fee u/s 234E of the Act while processing the return u/s 200(A) of the Act. It has been consistently held by various Hon’ble Courts and Tribunals including this Tribunal in the case of M.G.N. Khalsa High School v. ACIT, CPC-TDS in ITA No. 16

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 28/ASR/2021[2013-14.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

section 200(A) of the Act thereby empowering the Assessing Officer to levy fee u/s 234E of the Act while processing the return u/s 200(A) of the Act. It has been consistently held by various Hon’ble Courts and Tribunals including this Tribunal in the case of M.G.N. Khalsa High School v. ACIT, CPC-TDS in ITA No. 16

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

Section 69 is upheld. The appellant's explanations lack substantive evidence to overturn the AO's conclusions. Consequently, the appeal is dismissed, and the assessment order is sustained.” 5 I.T.A. No. 671/Asr/2024 Assessment Year: 2018-19 6. Now the assessee is before the tribunal on the grounds contained in the memorandum of appeal. 7. The Ld. AR in course

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

TDS payment with bank, well within stipulated 'due date', however, there was one day delay in debiting amount from assessee's bank account which was apparently due to mistake of banker, no interest could have been levied under section 201(1A) on assessee; interest levied by revenue authorities was to be waived off” 3.5 The ld. AR further relied

KASHMIR DISTILLERIES PRIVATE LIMITED,JAMMU vs. CPC TDS, GHAZIBAD

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

ITA 159/ASR/2019[2013-14]Status: DisposedITAT Amritsar13 Jun 2022AY 2013-14

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

For Appellant: None (written submission)For Respondent: Shri. Satbir Singh, Sr. DR
Section 200Section 200ASection 230Section 234Section 234E

TDS statements were filed on 22.08 2013. Thus, in our view, such a levy could only have been made at best within 31.03.2015 2015. However, the statements been processed on 16 2016 was beyond the. Of limitation specified in the provisions to section

KASHMIR DISTILLERIES PRIVATE LIMITED,JAMMU vs. CPC TDS, GHAZIBAD

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

ITA 160/ASR/2019[2014-15]Status: DisposedITAT Amritsar03 Jun 2022AY 2014-15

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

For Appellant: None (written submission)For Respondent: Shri. Satbir Singh, Sr. DR
Section 200Section 200ASection 230Section 234Section 234E

TDS statements were filed on 22.08 2013. Thus, in our view, such a levy could only have been made at best within 31.03.2015 2015. However, the statements been processed on 16 2016 was beyond the. Of limitation specified in the provisions to section

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

ITA 325/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2022AY 2015-16

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

16 per cent and invest same for purpose of 4 per cent non-cumulative preference shares” 6.2. The ld. Sr.DR argued and relied on the orders of revenue authorities. 7. Ground no. 3, expenses related payment of freight was paid in cash by assessee which are disallowed under section 40A(3). The ld. Counsel argued & placed the fact that assessee

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

In the result the ground no

ITA 324/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

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

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

16 per cent and invest same for purpose of 4 per cent non-cumulative preference shares” 6.2. The ld. Sr.DR argued and relied on the orders of revenue authorities. 7. Ground no. 3, expenses related payment of freight was paid in cash by assessee which are disallowed under section 40A(3). The ld. Counsel argued & placed the fact that assessee

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

TDS are not attracted on the supply of pamphlets, banners and other stationery items to the assessee as the same does not fall in the definition of “work” by virtue of sub clause (e) of clause (iv) of the explanation of section 194C. The disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further

INDERJIT SINGH,PHAGWARA vs. INCOME TAX OFFICER WARD-1, PHAGAWARA

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

ITA 369/ASR/2024[2017-18]Status: DisposedITAT Amritsar07 Jul 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Aditya Sharma, C.A
Section 143(1)Section 154oSection 250

section 199 of the Act 61. 7 I.T.A. No. 369/Asr/2024 Assessment Year: 2017-18 13. From the factual aspect of the matter, it is seen that the gross contract receipts from Bharat Heavy Electrical Ltd. amounting to Rs.9,44,655/- has already been disclosed by the partnership firm Golden Auto Industries under PAN:[AAKFG 9983E]. On the other hand