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.

1 result for “TDS”+ Section 44Aclear

Sorted by relevance

Delhi17Mumbai11Pune3Patna2Cuttack1Hyderabad1

Key Topics

Section 2634Section 1443

M/S. BHAGABATI BUIL & CONSTRUCTION PVT. LTD,CUTTACK vs. PR. CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 114/CTK/2022[2017-18]Status: DisposedITAT Cuttack28 Feb 2023AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 M/S. M/S. Bhagabati Bhagabati Build Build & & Vs. Pr. Cit, Constructions Pvt Ltd., At: Constructions Pvt Ltd., At: Bhubaneswar Bhubaneswar-1 Madhupatna, Po: Link Road, Madhupatna, Po: Link Road, Ps:Madhupatna, Cuttack Ps:Madhupatna, Cuttack Pan/Gir No. Pan/Gir No.Aaecb 1801 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Ar Sandeep Kumar Jena, Ar Revenue By : Shri M.K.Gautam, Cit M.K.Gautam, Cit Dr Date Of Hearing : 28/0 02/2023 Date Of Pronouncement : 28/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr. Cit, Cit, Bhubaneswar Bhubaneswar-1 Dated 27.11.2019 27.11.2019 In Appeal No.Itba/Ast/S/144/2019 Itba/Ast/S/144/2019-20/1021143134(1) For The Assessment Year For The Assessment Year2017- 18. 2. Shri Sandeep Kumar Jena, Ld Ar Appeared For The Assessee & Shri Shri Sandeep Kumar Jena, Ld Ar Appeared For The Assessee & Shri Shri Sandeep Kumar Jena, Ld Ar Appeared For The Assessee & Shri M.K.Gautam ,Ld Cit Dr Appeared For The Revenue. M.K.Gautam ,Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri Sandeep Kumar Jena, ARFor Respondent: Shri M.K.Gautam, CIT
Section 144Section 263

TDS from the appellant. In the assessment order the refund has been reduced substantially to Rs.2,60,105/- i,e almost 1/3'd of the claim by the appellant. The copy of the ITR with computation of income is enclosed herewith. Therefore the order is neither erroneous nor prejudicial to the interest of revenue, rather is beneficial to the interest