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100 results for “TDS”+ Deductionclear

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Delhi4,420Mumbai4,022Bangalore2,288Chennai1,634Pune1,036Kolkata814Patna744Ahmedabad687Hyderabad580Jaipur359Chandigarh346Cochin310Nagpur263Raipur244Indore232Visakhapatnam143Rajkot133Surat129Lucknow128Jodhpur108Cuttack100Ranchi82Panaji64Agra61Amritsar59Dehradun55Guwahati47Jabalpur41SC25Allahabad19Varanasi12A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 26375TDS69Section 801A63Addition to Income58Disallowance52Section 4051Deduction47Section 153A42Section 143(3)36Section 234E

DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/S. GRIDCO LIMITED, BHUBANESWAR

In the result, appeal of the revenue stands dismissed

ITA 298/CTK/2016[2010-11]Status: DisposedITAT Cuttack20 Feb 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: S/Shri Ved Jain/P.Venugopal RaoFor Respondent: Shri M.K.Gautam
Section 194Section 194JSection 197(1)

Showing 1–20 of 100 · Page 1 of 5

22
Section 194A21
Section 15416
Section 40

deduction of TDS u/s.194J of the Act deduction of TDS u/s.194J of the Act and consequently section 40(a)(ia) of the Act. It was the submission

COMMISSIONER, CUTTACK MUNICIPAL CORPORATION,CUTTACK vs. ITO(TDS), CUTTACK

In the result, appeal of the assessee is allowed

ITA 83/CTK/2020[2014-15]Status: DisposedITAT Cuttack12 Oct 2023AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.83/Ctk/2020 (ननधाारण वषा / Assessment Year : 2014-2015) Commissioner, Vs Ito (Tds), Cuttack Cuttack Municipal Corporation, Choudhury Bazar, Dist: Cuttack Tan No. :Bbnc 00195 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Sanjeev Swain, Advs राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 31.10.2019, Passed In I.T.Appeal No.0398/2015- 16 For The Assessment Year 2014-2015. 2. The Appeal Of The Assessee Is Delayed By 25 Days For Which The Assessee Has Filed Necessary Application For Condonation Of Delay & The Affidavit. The Reason For Delay Is Mentioned To Be On Account Of Urinary Infection & High Blood Pressure & The Consequential Medical Treatment. The Affidavit Filed By The Assessee Has Not Been Controverted By The Revenue. Consequently, The Delay In Filing The Present Appeal Is Condoned & The Appeal Is Disposed Off On Merits. 3. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against Holding The Assessee As An Assessee In Default For Non-Deduction

For Appellant: Shri P.K.Mishra & Sanjeev Swain, AdvsFor Respondent: Shri Charan Dass, Sr. DR
Section 194CSection 201Section 201(1)

TDS) held that the assessee was liable to deduct TDS. It was the submission that as the TDS have not been

INDERPAL SINGH CHHABRA,ROURKELA vs. ACIT, ROURKELA

In the result, appeal of the assessee is allowed

ITA 450/CTK/2024[AY 2018-19]Status: DisposedITAT Cuttack08 Apr 2025

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.450/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Inderpal Singh Chhabra Vs Acit, Circle Rourkela Prop: Essar Enterprises Daily Market, C/O Crazy Cool, Main Rd, Po/Ps : Rourkela, Dist : Sundargarh Pan No. :Ajlpc 6337 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 04.09.2024 In Din & Order No.Itba/Nfac/S/250/2024-25/1068345718(1)), For The Assessment Year 2018-19. 2. Shri P.K.Mishra, Advocate Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. The Assessee Is Engaged In The Transportation Of Coal & Trading In Coals. It Was Submitted By Ld Ar That The Original Return Filed By The Assessee Came To Be Processed U/S.143(3) Of The Act By The Nfac & The Assessment Came To Be Completed On 10.02.2021 Accepting The Returned Income. Ld Ar Drew Our Attention To Page 3 Of The Paper Book

For Appellant: Shri P.K.Mishra & Shri BaidyanathFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 143(3)Section 206CSection 43B

TDS deducted (h) Date of Payment of TDS 4 10. Please provide the list of sundry debtors and sundry creditors

MRS. BANASHREE LENKA,CUTTACK vs. DCIT, CIRCLE- 2(1), CUTTACK

In the result, appeal of the assessee stands dismissed

ITA 87/CTK/2020[2014-15]Status: DisposedITAT Cuttack18 May 2023AY 2014-15

Bench: Before Shri George Mathan, Judicialassessment Year : 2014-15 Mrs. Banashree Banashree Lenka Lenka, Vs. Dcit, Circle Dcit, Circle -2(1), Rajabagicha, Rajabagicha, Telenga Bazar, Cuttack Cuttack-9 Pan/Gir No. Pan/Gir No.Aatpl 5689 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Kishore Chandra Mohanty Kishore Chandra Mohanty, Sr Dr Date Of Hearing : 18/05 5/2023 Date Of Pronouncement : 18/0 /05/2023 O R D E R

For Appellant: NoneFor Respondent: Shri Kishore Chandra Mohanty
Section 40

deduction of requisite TDS. Ld Sr DR has submitted that the assessee has not deducted TDS nor has produced any evidence

MOTWANI CONSTRUCTIONS PVT. LIMITED,KHORDA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assesee is allowed

ITA 452/CTK/2025[2013-14]Status: DisposedITAT Cuttack24 Sept 2025AY 2013-14

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.452/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2013-2014) Motwani Constructions Pvt. Limited Vs Dcit, Circle-1(1), Cuttack At:- Ground Floor, Samabaya Bhawan, Janpath, Khurda 751022 Pan No. : Aagcm 2496 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Sarangi, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/09/2025 घोषणा की तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Ld.Cit(A), National Faceless Appeal Centre(Nfac), Delhi Order Dated 13/08/2025 Passed In Appeal No. Nfac/2012-13/10027542 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld. Ar That In The Course Of Assessment, The Ao Had Disallowed The Salary Paid To The Director To An Extent Of Rs.15 Lakhs On The Ground That There Is A Delay In Deduction Of Tds & Payment Of The Same To The Credit Of The Government. It Was The Submission That The Returns Of The Directors Have Also Been Filed Wherein The Tds Has Been Claimed & The Credits Have Been Allowed. It Was The Submission That No Disallowance Is Called For In View Of The Decision Of The Hon’Ble

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Vijay Singh, Sr. DR
Section 201Section 271C

TDS has been deducted. It was the submission that on house rent of Rs.52,000/-, no TDS is called for, insofar

SMT. POONAM PUJARI,ROURKELA vs. PR. CIT, SAMBALPUR

In the result, appeal of the assessee stands allowed

ITA 218/CTK/2023[2014-15]Status: DisposedITAT Cuttack23 Oct 2024AY 2014-15

Bench: Shri George Mathanbefore Member & Manish Agarwal Manish Agarwalassessment Year : 2014-15

For Appellant: Shri B.R.Panda, AdvFor Respondent: Shri Sanjay Kumar, CIT
Section 143(3)Section 194CSection 263Section 271(1)(c)Section 40

TDS has not been deducted. 7. In the order passed by Pr. CIT u/s.263 of the Act, vide para 22 of the order

ABC TRANSCARRIERS (P)LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

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

ITA 399/CTK/2024[2017-18]Status: HeardITAT Cuttack16 Oct 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

For Appellant: Shri P.R.Mohanty, AdvFor Respondent: Shri S.C.Mohanty, Sr DR
Section 201(1)

TDS has been deducted and deposited in the Government account and furnished the evidences and details of interest due and copy

ABC TRANSCARRIERS(P) LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

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

ITA 400/CTK/2024[2019-20]Status: HeardITAT Cuttack16 Oct 2024AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

For Appellant: Shri P.R.Mohanty, AdvFor Respondent: Shri S.C.Mohanty, Sr DR
Section 201(1)

TDS has been deducted and deposited in the Government account and furnished the evidences and details of interest due and copy

ABC TRANSCARRIERS(P)LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

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

ITA 398/CTK/2024[2016-17]Status: HeardITAT Cuttack16 Oct 2024AY 2016-17

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

For Appellant: Shri P.R.Mohanty, AdvFor Respondent: Shri S.C.Mohanty, Sr DR
Section 201(1)

TDS has been deducted and deposited in the Government account and furnished the evidences and details of interest due and copy

ABC TRANSCARRIERS (P) LIMITED,BHUBANESWAR vs. ACIT, CIRCLE TDS, BHUBANESWAR

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

ITA 401/CTK/2024[2018-19]Status: HeardITAT Cuttack16 Oct 2024AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No Ita No.398/Ctk/2024: Assessment Year :2016 2016-17

For Appellant: Shri P.R.Mohanty, AdvFor Respondent: Shri S.C.Mohanty, Sr DR
Section 201(1)

TDS has been deducted and deposited in the Government account and furnished the evidences and details of interest due and copy

BASANTI AUTO AGENCY,BALASORE vs. ACIT, CIRCLE BALASORE, BALASORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 109/CTK/2023[2017-18]Status: DisposedITAT Cuttack26 Jun 2023AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.109/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Basanti Auto Agency, Vs Acit, Circle-Balasore, Balasore Remuna Golai, Po/Ps: Januganj, Dist: Balasore-756019 Pan No. :Aajts 1630 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26/06/2023 घोषणा की तारीख/Date Of Pronouncement : 26/06/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 31.01.2023, Passed In Din & Oder No.Itba/Nfac/S/250/2022- 23/1049270091(1), For The Assessment Year 2017-2018. 2. It Was Submitted By The Ld. Ar Of The Assessee That Two Issues Have Been Raised In The Appeal, One Against The Disallowance Made By Invoking Provisions U/S.40(A)(Ia) Of The Act On The Ground Of Non-Deduction Of Tds U/S.194C. The Second Issue Was Against The Adhoc Disallowance Of 15% Expenses Under Different Heads Totaling To Rs.2,13,330/-. It Was The Submission That In View Of The Decision Of The Hon’Ble Supreme Court In The Case Of R.G.Buildwell Engineers Ltd., 259 Taxman 370 As The Books Of Accounts Have Not Been Rejected, No Adhoc Disallowance Can Be Made.

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 194CSection 40

TDS as the amounts were below the limits for deduction of TDS. He had no objection if the issue is restored

KAPILESWARA MINING AND MINERALS PRIVATE LIMITED,BHUBANESWAR vs. DCIT 1(1), INCOME TAX DEPARTMENT BHUBANESWAR

In the result, both the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 693/CTK/2025[2020-2021]Status: DisposedITAT Cuttack23 Dec 2025AY 2020-2021

Bench: Shri Duvvuru R.L Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita Nos. 693 & 494/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2020-2021) Kapileswara Mining & Minerals Vs Dcit-1(1), Bhubaneswar Pvt Ltd., Plot No.783D, Jayadev Vihar, Bhubaneswar Pan No. : Aaeck 0654 P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Niranjan Swain, Ar राज"व क" ओर से /Revenue By : Shri Vijaya Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

For Appellant: Shri Niranjan Swain, ARFor Respondent: Shri Vijaya Singh, Sr. DR
Section 144Section 270ASection 40

deducted TDS on the interest payment of Rs.8,89,564/- and there is no obligation to deduct tax at source

KAPILESWARA MINING AND MINERALS PRIVATE LIMITED,BHUBANESWAR vs. DCIT 1 (1), INCOME TAX DEPARTMENT BHUBANESWAR

In the result, both the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 694/CTK/2025[2020-2021]Status: DisposedITAT Cuttack23 Dec 2025AY 2020-2021

Bench: Shri Duvvuru R.L Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita Nos. 693 & 694/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2020-2021) Kapileswara Mining & Minerals Vs Dcit-1(1), Bhubaneswar Pvt Ltd., Plot No.783D, Jayadev Vihar, Bhubaneswar Pan No. : Aaeck 0654 P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Niranjan Swain, Ar राज"व क" ओर से /Revenue By : Shri Vijaya Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

For Appellant: Shri Niranjan Swain, ARFor Respondent: Shri Vijaya Singh, Sr. DR
Section 144Section 270ASection 40

deducted TDS on the interest payment of Rs.8,89,564/- and there is no obligation to deduct tax at source

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 35/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

deducted TDS in respect of part payment to PGCIL, it was incumbent on the assessee to deduct TDS on the balance

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 358/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

deducted TDS in respect of part payment to PGCIL, it was incumbent on the assessee to deduct TDS on the balance

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 34/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

deducted TDS in respect of part payment to PGCIL, it was incumbent on the assessee to deduct TDS on the balance

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 325/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

deducted TDS in respect of part payment to PGCIL, it was incumbent on the assessee to deduct TDS on the balance

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 359/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

deducted TDS in respect of part payment to PGCIL, it was incumbent on the assessee to deduct TDS on the balance

M/S GRID CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 324/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 115Section 143(3)Section 263Section 40

deducted TDS in respect of part payment to PGCIL, it was incumbent on the assessee to deduct TDS on the balance

GOBINDA KUMURA,BANGURKELA vs. INCOME TAX OFFICER, JHARSUGUDA

In the result, appeal of the assessee stands allowed

ITA 609/CTK/2025[2018-19]Status: DisposedITAT Cuttack23 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.609/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2018-19) Gobinda Kumura, Vs Income Tax Officer, Jharsuguda Bangurkela, Balinga, Basundhara, Sundargarh Pan No. : Dkhpk 5459 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Anil Kr Agarwal, Ca राज"व क" ओर से /Revenue By : Shri Sanjib Banerjee, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 23/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 23/02/2026

For Appellant: Shri Anil Kr Agarwal, CAFor Respondent: Shri Sanjib Banerjee, ld Sr DR
Section 194A

deduction of TDS u/s 194A of the Act. The TDS deduction was Rs.2,43,208/- on the amount of Rs.24