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4 results for “TDS”+ Section 142(1)clear

Sorted by relevance

Mumbai1,217Delhi1,111Bangalore469Kolkata311Hyderabad284Chennai255Jaipur201Pune148Chandigarh144Ahmedabad139Indore118Cochin115Karnataka102Visakhapatnam101Rajkot69Raipur58Patna44Nagpur42Surat42Dehradun40Lucknow35Guwahati28Cuttack26Jodhpur26Agra20Ranchi13Amritsar13Panaji9Jabalpur8Allahabad7Telangana5SC4Calcutta4Varanasi3Bombay1

Key Topics

Section 260A4Addition to Income4Section 143(3)3Section 1473Section 143(2)2Section 142(1)2Section 682Section 133(6)2Section 14A2

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

ITAT/89/2025HC Calcutta21 Jul 2025

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a

142(1) was issued along with a questionnare. 5. The assessee company is engaged in the business of (i) manufacture and sale of cigarettes and smoking tobacco in domestic and export market; (ii) development projects, process and sale of unmanufactured tobacco for export and domestic market; (iii) manufacture and sale of printed and packaged materials including educational and other stationary

PRINCIPAL COMMISSIONER OF INCOME TAX-14, KOLKATA vs. PKS HOLDINGS

In the result, the appeal is partly allowed and the question nos

ITAT/62/2017HC Calcutta03 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 142(1)Section 143(1)Section 143(2)Section 260A

142(1) of the Act. In response to such notices, the assessee’s authorised representative appeared before the Assessing Officer. With regard to the first issue, namely, the loss on derivative, the assessee claimed the loss arising from future option, loss on transaction entered on National Stock Exchange (NSE) as appeared in Form 10DB. As per the content

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. DEBABRATA BANERJEE

Accordingly, the appeal fails and the same is dismissed

ITAT/292/2024HC Calcutta18 Jul 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 18Th July, 2025.

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 260ASection 69A

Section 142(1) was issued and, subsequently, the case was transferred to the DCIT, Circle-34, Kolkata, who proceeded further for making the assessment. The said authority issued show cause notice dated 30.11.2015 calling upon the assessee to show cause on various issues concerning the assessment and the issues which were to be discussed included the issue relating

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS

Accordingly, the appeal fails and is dismissed

ITAT/18/2022HC Calcutta14 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 133(6)Section 142(2)Section 143Section 143(3)Section 260ASection 68

142(2) was issued and the case was discussed with the authorized representative of the assessee. The assessee is a firm involved in the business of trading/ retailing of footwear and other leather and non- leather accessories. The Assessing Officer on examination of the assessment records noticed that during the year under consideration the assessee had received unsecured loans from