Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

14 results for “TDS”+ Section 271Cclear

Sorted by relevance

Delhi241 Mumbai162 Bangalore99 Kolkata58 Karnataka47 Raipur42 Jaipur30 Cochin28 Ahmedabad21 Chandigarh14 Jodhpur12 Indore12 Lucknow10 Nagpur10 Chennai9 Visakhapatnam7 Telangana7 Varanasi6 Agra5 Hyderabad5 Jabalpur5 Surat4 Pune3 Ranchi3 SC3 Dehradun3 Orissa2 Rajkot2 Kerala1 Cuttack1

Key Topics

Section 271C28 Section 4015 TDS14 Section 194C11 Section 14810 Section 143(3)10 Addition to Income10 Deduction9 Penalty9 Section 206

STATE BANK OF INDIA LOCAL HEAD OFFICE CHANDIGARH,CHANDIGARH vs. ADDL COMMISSIONER OF INCOME TAX(TDS) CHANDIGARH, CHANDIGARH

In the result, appeal filed by the Assessee is dismissed

ITA 991/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh11 Feb 2026AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: NoneFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 10(5)Section 133(6)Section 192Section 271C

TDS), Chandigarh initiated penalty proceedings under section 271C of the Act and levied penalty equal to the amount of tax allegedly

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

8

Section 201(1)7

ITA 98/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh09 Feb 2026AY 2017-18

Bench: the Ld. CIT(A) came to be dismissed without adjudication on merits, primarily on the ground that there was delay in filing of the appeal and that the assessee failed to respond to the notices issued by the Ld. CIT(A).

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Abhinav Bijwaria, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 194CSection 201Section 201(1)Section 271C

TDS liability by HPSIDC, has been produced. 20. The plea of bona fide belief and reasonable cause under section 273B is also not supported by any cogent material. Ignorance of the law or administrative convenience cannot be treated as a reasonable cause for failure to comply with mandatory provisions of tax deduction at source. 5 21. Penalty under section 271C

M/S PUNJAB NATIONAL BANK,HAMIRPUR vs. JT.CIT(OSD), TDS CIRCLE, PANCHKULA

In the result, both the above appeals of the Assessee are set-aside to the file of the ld CIT(A) and the same are allowed for statistical purposes

ITA 304/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Alok Krishan, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 194ASection 201Section 201(1)Section 271C

TDS on interest on FDRs on deposits beyond the threshold limit of Rs. 10,000/- as so prescribed under Section 194A of the Act and accordingly the assessee was held to be assessee in default under section 201 resulting in passing of the order under section 201 r.w.s. 201(1A) dt. 31/03/2018 raising the demand of tax and interest amounting

M/S PUNJAB NATIONAL BANK,HAMIRPUR vs. JT.CIT(OSD), TDS CIRCLE, PANCHKULA

In the result, both the above appeals of the Assessee are set-aside to the file of the ld CIT(A) and the same are allowed for statistical purposes

ITA 305/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Alok Krishan, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 194ASection 201Section 201(1)Section 271C

TDS on interest on FDRs on deposits beyond the threshold limit of Rs. 10,000/- as so prescribed under Section 194A of the Act and accordingly the assessee was held to be assessee in default under section 201 resulting in passing of the order under section 201 r.w.s. 201(1A) dt. 31/03/2018 raising the demand of tax and interest amounting

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2024[2009-10]Status: DisposedITAT Chandigarh20 Mar 2025AY 2009-10

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty under section 271C

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 822/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh20 Mar 2025AY 2010-11

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty under section 271C

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 823/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh20 Mar 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty under section 271C

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 824/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh20 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty under section 271C

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 825/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

TDS, that taxes due have been paid by the deductee-assessee. However, this will not alter the liability to charge interest under section 201(1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty under section 271C

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

ITA 904/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh06 Dec 2022AY 2008-09

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR

Section 133ASection 206Section 206CSection 271C

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

ITA 903/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh06 Dec 2022AY 2007-08

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR

Section 133ASection 206Section 206CSection 271C

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

ITA 905/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh06 Dec 2022AY 2007-08

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR

Section 133ASection 206Section 206CSection 271C

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

ITA 906/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh06 Dec 2022AY 2008-09

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Harry Rikhy, AdvocateFor Respondent: Smt. AmanpreetKaur, Sr. DR

Section 133ASection 206Section 206CSection 271C

TDS wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

SHRISHTI TECHNOLOGIES,BADDI vs. INCOME TAX OFFICER, PARWANOO

In the result, appeal of the assessee is allowed

ITA 96/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh18 Mar 2025AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Manoj Kumar,CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 194Section 194lSection 250Section 271C

271C of the act is initiated on the assessee for non-deduction of TDS for expenses under Head Rent Godown u/s 1941 of the Act. Yours faithfully, Additional / Joint I Deputy I Assistant Commissioner of Income Tax income-tax Officer, National e-Assessment Centre, Delhi.” A.Y. 2018-19 3 3. A perusal of the above order would reveal that