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8 results for “TDS”+ Section 246A(1)clear

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Key Topics

Section 234E55Section 200A55Section 15421TDS8Section 246A(1)5Section 200A(1)5Section 2005Section 246A2Limitation/Time-bar2Rectification u/s 154

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 167/ASR/2021[2014-15 Q2]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

246A(1) of the Act. The second aspect of the issue raised in the set of appeals is charging of fees payable under section 234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

2

B D S TECHNOLOGIES ,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 164/ASR/2021[2013-14 Q3]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

246A(1) of the Act. The second aspect of the issue raised in the set of appeals is charging of fees payable under section 234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 165/ASR/2021[2013-14 Q4]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

246A(1) of the Act. The second aspect of the issue raised in the set of appeals is charging of fees payable under section 234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

B D S TECHNOLOGIES,AMRITSAR vs. INCME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 166/ASR/2021[2014-15 Q1]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

246A(1) of the Act. The second aspect of the issue raised in the set of appeals is charging of fees payable under section 234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

B D S TECHOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 163/ASR/2021[2013-14 Q-2]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

246A(1) of the Act. The second aspect of the issue raised in the set of appeals is charging of fees payable under section 234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

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

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

TDS “8. statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E”. There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 186/ASR/2023[2014-15]Status: DisposedITAT Amritsar07 Aug 2023AY 2014-15

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

246A of the Act before the CIT(A) who has confirmed the action of the AO by observing as under: 5.1 The grounds of appeal No.1 raised by the appellant is against the rejection of rectification application u/s 154. In ground no. 2 & 3 raised by the appellant, charging of late fee u/s 234E for filing TDS statement

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 185/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Aug 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

246A of the Act before the CIT(A) who has confirmed the action of the AO by observing as under: 5.1 The grounds of appeal No.1 raised by the appellant is against the rejection of rectification application u/s 154. In ground no. 2 & 3 raised by the appellant, charging of late fee u/s 234E for filing TDS statement