BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

17 results for “TDS”+ Section 144C(13)clear

Sorted by relevance

Delhi749Mumbai713Bangalore282Chennai86Kolkata66Hyderabad62Ahmedabad45Pune23Dehradun21Chandigarh17Jaipur14Visakhapatnam6Rajkot5Karnataka3Indore3Cochin2Cuttack2Amritsar1Kerala1Nagpur1Raipur1

Key Topics

Section 143(3)21Section 288Addition to Income5Section 56(2)(vii)4Section 143(1)(a)4Section 143(2)4Section 142(1)4Section 1434Section 2634

SH. AMRISH SINGH,SIRSA vs. ACIT/DCIT- INT. TAX, GURGAON

In the result, appeal of the assessee is allowed

ITA 590/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh23 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

144C(13) of the Act. Heard all these assessees’ as well as the department. Case files perused. 2. We notice at the outset that these three assessees instant four appeals raise a common substantive issue of assessment of their enhanced compensation under section 28 of the Land Acquisition 2 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022

SHRI KABAL JEET SINGH,SIRSA vs. DCIT/ACIT-INT.-TAX,, GURGAON

In the result, appeal of the assessee is allowed

ITA 424/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

144C(13) of the Act. Heard all these assessees’ as well as the department. Case files perused. 2. We notice at the outset that these three assessees instant four appeals raise a common substantive issue of assessment of their enhanced compensation under section 28 of the Land Acquisition 2 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022

SHRI KARAN JEET SINGH,SIRSA vs. DCIT/ACIT- INT.TAX,, GURGAON

In the result, appeal of the assessee is allowed

ITA 391/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

144C(13) of the Act. Heard all these assessees’ as well as the department. Case files perused. 2. We notice at the outset that these three assessees instant four appeals raise a common substantive issue of assessment of their enhanced compensation under section 28 of the Land Acquisition 2 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022

SH. AMRISH SINGH,SIRSA vs. DCIT/ACIT, INT. TAX., GURGAON.

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(vii)

144C(13) of the Act. Heard all these assessees’ as well as the department. Case files perused. 2. We notice at the outset that these three assessees instant four appeals raise a common substantive issue of assessment of their enhanced compensation under section 28 of the Land Acquisition 2 | P a g e ITA Nos.391/Chandi/2021, 424/Chandi/2021, 390/Chandi/2021 & 590/Chandi/2022

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

144C(5) & 254/153(2A) of the Act, passed in accordance with the directions of the Dispute Resolution Panel(DRP in short), in second round, on the directions of the ITAT. It was common ground that the issues involved in both the appeals were identical, they were therefore heard together and are being disposed off by a common consolidated order

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 222/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 225/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 226/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 227/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh26 Oct 2021AY 2010-11

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 228/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh26 Oct 2021AY 2011-12

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 242/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 47/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh26 Oct 2021AY 2013-14

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,NABHA vs. DCIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1495/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Oct 2021AY 2015-16

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 219/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 221/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 220/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

13 Wockhardt Ltd. 9.2% 14 Tyche Industries Ltd. 10.19% 15 Granules India Ltd 13.49% 16 NGL Fine Chem Ltd. 14.04% 17 Hikal Limited- Pharma Segment 18.05% 18 Shilpa Medicare Limited 23.27% 19 IOL Chemicals and Pharmaceuticals 25.03 Limited-Bulk Drugs Segment 20 Kothari Phytochemicals & Inds.Ltd.- Bulk 31.42% Drugs segment 21 Harman Finochem Ltd. 38.43% 22 Suven Life Sciences Ltd.- Manufacturing