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8 results for “TDS”+ Section 263clear

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Key Topics

Section 35A20Section 143(3)13Section 26311Addition to Income4Section 69C3Section 1483Section 2502House Property2Deduction2Set Off of Losses

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263

TDS and for this reason tax was not deducted at source. Complete detail of freight payment in the two units is enclosed for your ready reference. The Explanation 2 to Section 263

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

2
Cash Deposit2
Disallowance2
ITA 102/ASR/2022[2011-12]Status: Disposed
ITAT Amritsar
29 May 2023
AY 2011-12

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

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

section 263 of the l. T. Act, 1 9 6 1 after affording reasonable opportunity of being heard. 4. The case was reopened on the reasons that the assessee had 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

ITFAQ EDUCATIONAL TRUST,BARAMULA vs. INCOME TAX OFFICER ( EXEMPTIONS), JAMMU

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

ITA 98/ASR/2023[2018-19]Status: DisposedITAT Amritsar07 Jun 2023AY 2018-19

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

Section 143(3)Section 263

section 263 initiated against the assessee may please be dropped. Rejecting the above replies, the worthy CIT(E) has proceeded to issue an order u/s 263 setting aside the order of Ld. AO u/s 143(3). It is this order which the appellant assessee has assailed through this appeal. Your honors. Brief arguments in support of the appeal

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

TDS Certificate in Form 16A related to deduction of tax at source. The ld. AR fully denied that the assessee had no transaction with the RolmexInternational, as alleged by the revenue. The ld. AR placed that the details as below: I.T.A. No.193/Asr/2022 33 Assessment Year: 2018-19 “18. Addition of Rs. 4,57,32,318/- on account of alleged bogus

M/S TORRENT ROOFING SYSTEM,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

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

ITA 84/ASR/2023[2014-15]Status: DisposedITAT Amritsar12 May 2023AY 2014-15

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

Section 143Section 263Section 40(1)(ia)

section 143(3)/263 of Income Tax Act. It is held by various courts that an order is not erroneous if it is not a case of “no inquiry” If an order is passed after making inquiry on an issue and after having examined the replies of the Assessee with due application of mind, it is not the case where

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

TDS under the provisions of section 194(I) of the Act. 7.2 The Ld. DR in support of his contention referred to the decision of Hon’ble Apex Court in the case of CIT vs. M/s Shambhu investment private limited 263

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

TDS under the provisions of section 194(I) of the Act. 7.2 The Ld. DR in support of his contention referred to the decision of Hon’ble Apex Court in the case of CIT vs. M/s Shambhu investment private limited 263

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

263,318/-+ 60676/- + 135,919/- ) = Rs 19,76,679/- only. Therefore, in view of the above discussion, it is held that the cash available with Sh. Amandeep Singh as on, 17.06.2013 i.e. immediately before depositing cash of Rs. 50,00,000/- and Rs. 50,00,000/- in his KCC premium cash credit account in Kotak Mahindra Bank