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9 results for “TDS”+ Section 58(4)clear

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Key Topics

Section 26313Section 143(3)10Section 234E9Section 408TDS6Addition to Income5Section 10(37)4Deduction4Section 250(6)3Section 194C

MESERS SPEED SURYA MOVIES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-II, JALANDHAR

In the result, the appeal is partly allowed

ITA 417/ASR/2018[2013-14]Status: DisposedITAT Amritsar18 Mar 2022AY 2013-14

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 194ASection 40

4. At the outset, learned counsel for the assessee stated that the Ld.CIT appeal has not been justified in confirming the disallowance of laboratory expenses amounting to " 2,159,500 under section 40(a)(ia) the act, on account of non-deduction of TDS, without considering the principles of natural justice and the missions of the assessee. He has explained

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

3
Section 143(2)3
Disallowance3

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

ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16

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

Section 200ASection 234ESection 250

58,210/- U/s 234E. The assessee filed the appeal before the ld. CIT(A) by challenging the order of the ld. AO. After a detailed discussion the ld. CIT(A) upheld the order of the ld. AO. Being aggrieved assessee filed an appeal before us. 6. The ld. DR vehemently argued and relied on order of revenue authorities

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

4 Assessment Year: 2018-19 stating that each assessment year is distinct since apart from the yearly amendments, the income tax act does not discriminate between different assessment years and the decision in one assessment is applied consistently to another assessment year. 7. That the appellant craves leave to add or amend the grounds of appeal before the appeal

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

For Appellant: Sh. Rohit Kapoor, C.A. and Sh. V.S. AggarwalFor Respondent: Sh. Rohit Sharma, CIT DR
Section 143(3)Section 263Section 263(1)Section 263p

4. The learned Pr. CIT initiated proceedings under section 263 of the Act vide show cause notice u/s 263 vide letter No. 2607 dated 22.02.2022; pointing out certain discrepancies in the Assessment Order. The learned Pr. CIT observed that the order of the Ld. Assessing Officer is erroneous and prejudicial to the interest of revenue in as much

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 753/ASR/2014[2012-13]Status: DisposedITAT Amritsar07 Jul 2023AY 2012-13

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

Section 194CSection 194H

4. None attended for the assessee although the notice of fixing the appeal for hearing has been got served through the ITO, (TDS), Srinagar /Addl. CIT(DR) by way of affixture in the presence of two independent witnesses, on the directions of the Tribunal. 5. These appeals are old appeals of 2014 and have been fixed for hearing

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 751/ASR/2014[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

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

Section 194CSection 194H

4. None attended for the assessee although the notice of fixing the appeal for hearing has been got served through the ITO, (TDS), Srinagar /Addl. CIT(DR) by way of affixture in the presence of two independent witnesses, on the directions of the Tribunal. 5. These appeals are old appeals of 2014 and have been fixed for hearing

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A

TDS and had duly deposited it as required. From the perusal of record it can be Very well worked out that there was actual movement of goods and that our client had actually production purchased the goods / wheat, which he had used for its The detail of all the purchases is as under: S. Bill Dated Amount Goods Vehicle

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

58, City Center, Amritsar 143001 [PAN: AKPPS 8265G] (Appellant) (Respondent) Appellant by : Sh. Ashwani Kalia, CA Respondent by : Smt. Balwinder Kaur, CIT DR Date of Hearing : 15.03.2023 Date of Pronouncement : 30.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against the order of the Ld. Pr. Commissioner of Income Tax-1, Amritsar

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

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

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR
Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

TDS was allowed and approved both by the A O and by the Commissioner. Such illegal action of the A O is the subject matter of challenge in the present appeal. 2. The appellant had claimed in the return exemption from tax on long-term Capital Gain of Rs. 8,32,58,783/- in respect of the agricultural land which