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39 results for “TDS”+ Section 47clear

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Section 801A63Addition to Income25Disallowance18Deduction17Section 153A12Section 143(3)10Section 2638Section 14A8Section 807Section 194C

M/S. BAJRANGBALI STEEL INDUSTRIES PVT. LTD,ROURKLA vs. ACIT, CENTRAL CIRCLE, SAMBALPUR

In the result, appeals of the assessee in IT(SS)A No

ITA 109/CTK/2022[2020-21]Status: DisposedITAT Cuttack28 Mar 2023AY 2020-21

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

For Appellant: Shri S.K.Tulsiyan, Advocate with Shri
Section 133ASection 153ASection 292CSection 69

Showing 1–20 of 39 · Page 1 of 2

7
Section 685
Depreciation4
Section 69C

TDS was being deducted, returns were filed by the loan creditors and even today, the same continues. It was the submission that the loan creditors also have PAN No., which are still existing and it no more lies in the mouth of the revenue to turn around and say that the transaction is bogus especially when nothing has been done

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012 in ITA No.320/CTK/20023 has raised the following grounds

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012 in ITA No.320/CTK/20023 has raised the following grounds

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012 in ITA No.320/CTK/20023 has raised the following grounds

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012 in ITA No.320/CTK/20023 has raised the following grounds

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012 in ITA No.320/CTK/20023 has raised the following grounds

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012 in ITA No.320/CTK/20023 has raised the following grounds

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

47,15,405/- under section 801AB of the Income Tax Act, 1961 without properly appreciating the facts of the case and submission made before him. 4. The appellant reserves the right to add, alter and modify the grounds of appeal as taken by it. 3. The revenue in its appeal for A.Y.2011-2012 in ITA No.320/CTK/20023 has raised the following grounds

KALPANA MISHRA,BHUBANESWAR vs. ITO, WARD 5(4), BHUBANESWAR, BHUBANESWAR

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

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

TDS and Name and address of Principal Tax deductors, if any. 3.1.29. The appellant, vide 5th 142(1) notice dated 23.10.2018, was asked for the 1 time to explain the source of investment in Kotak Securities, and this point was reiterated in all the subsequent 142(1) notices. 3.1.30. At the cost of repetition, it must be mentioned here that

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 278/CTK/2019[2014-15]Status: DisposedITAT Cuttack22 Jun 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 13/CTK/2017[2012-13]Status: DisposedITAT Cuttack22 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 287/CTK/2016[2011-12]Status: DisposedITAT Cuttack22 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 255/CTK/2014[2007-08]Status: DisposedITAT Cuttack22 Jun 2022AY 2007-08

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

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

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 256/CTK/2014[2008-09]Status: DisposedITAT Cuttack22 Jun 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

ACIT, BHUBANESWAR vs. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 225/CTK/2015[2006-07]Status: DisposedITAT Cuttack22 Jun 2022AY 2006-07

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

DCIT, BHUBANESWAR vs. M/S. ORISSA HYDRO POWER CORPORATION LTD., BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 332/CTK/2015[2009-10]Status: DisposedITAT Cuttack22 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

M/S. ODISHA HYDRO POWER CORPORATON LTD.,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 339/CTK/2015[2009-10]Status: DisposedITAT Cuttack22 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 282/CTK/2016[2010-11]Status: DisposedITAT Cuttack22 Jun 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

M/S. ODISHA HYDRO POWER CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 283/CTK/2016[2011-12]Status: DisposedITAT Cuttack22 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision

M/S. ODISHA HYDRO POWER CORPORATION LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBAN\ESWAR

In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes

ITA 277/CTK/2019[2013-14]Status: DisposedITAT Cuttack22 Jun 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision