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.

53 results for “TDS”+ Section 70clear

Sorted by relevance

Mumbai1,402Delhi1,327Bangalore699Chennai524Kolkata321Ahmedabad202Hyderabad191Indore178Chandigarh162Cochin154Jaipur148Karnataka126Raipur110Pune81Surat57Cuttack53Lucknow43Rajkot38Visakhapatnam32Ranchi32Nagpur23Guwahati22Jodhpur20Kerala19Patna18Dehradun17Allahabad16Telangana14Varanasi13Agra13Amritsar11Jabalpur4SC3Panaji3Calcutta2Uttarakhand1Punjab & Haryana1

Key Topics

Section 801A63Section 26342Disallowance34Addition to Income27Deduction26Section 11(2)16Section 143(3)14Section 4012Section 153A11Section 143(1)(a)

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 53 · Page 1 of 3

10
TDS10
Section 194C8
Section 69C

70 taxmann.com 234) held that neither under section 132 or under section 153A, phraseology 'incriminating' is 29 IT(SS)A No.31-44/CTK/2022 & ITA No.109/CTK/2022 used by Parliament, therefore, any material unearthed during search operations or any statement made during course of search by assessee is a valuable piece of evidence in order to invoke section 153A. The observations

M/S. CHANDAN TRANS-CONS PVT. LTD,ROURKELA vs. DCIT,ROURKELA CIRCLE, ROURKELA

In the result, appeals of the revenue stand dismissed

ITA 14/CTK/2024[2008-09]Status: HeardITAT Cuttack09 Jul 2024AY 2008-09

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: NoneFor Respondent: Shri S.C.Mohanty
Section 194Section 201(1)Section 40

TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section 40(a)(ia) of the Act, 30% disallowance is liable to be made only in respect of Rs.2,70

INCOME TAX OFFICER, WARD 1, ROURKELA, ROURKELA, ODISHA vs. CHANDAN TRANSCONS PRIVATE LIMITED, ROURKELA, ODISHA

In the result, appeals of the revenue stand dismissed

ITA 339/CTK/2023[2009-10]Status: HeardITAT Cuttack09 Jul 2024AY 2009-10

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: NoneFor Respondent: Shri S.C.Mohanty
Section 194Section 201(1)Section 40

TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section 40(a)(ia) of the Act, 30% disallowance is liable to be made only in respect of Rs.2,70

INCOME TAX OFFICER, WARD-1, ROURKELA, ROURKELA ODISHA vs. CHANDAN TRANSCONS PVT LTD, ROURKELA ODISHA

In the result, appeals of the revenue stand dismissed

ITA 340/CTK/2023[2008-09]Status: HeardITAT Cuttack09 Jul 2024AY 2008-09

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: NoneFor Respondent: Shri S.C.Mohanty
Section 194Section 201(1)Section 40

TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section 40(a)(ia) of the Act, 30% disallowance is liable to be made only in respect of Rs.2,70

M/S. CHANDAN TRANS-CONS PVT. LTD,ROURKELA vs. DCIT, ROURKELA CIRCLE, ROURKELA

In the result, appeals of the revenue stand dismissed

ITA 15/CTK/2024[2009-10]Status: HeardITAT Cuttack09 Jul 2024AY 2009-10

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.14 & 15 /Ctk/2024 24 Assessment Year Assessment Years : 2008-09 & 2009 09 & 2009-2010 M/S. Chandan Trans M/S. Chandan Trans-Cons Pvt Vs. Dcit, Rourkela Circle, Rourkela Dcit, Rourkela Circle, Rourkela Ltd., At-Ff/2, Civil Township, Ff/2, Civil Township, Rourkela, Dist: Sundargarh Rourkela, Dist: Sundargarh Pan/Gir No Pan/Gir No.Aaccc 5185 B (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: NoneFor Respondent: Shri S.C.Mohanty
Section 194Section 201(1)Section 40

TDS is liable to be deducted. This being so, in respect of appeal of the assessee in ITA No.14/CTK/2024 relating to assessment year 2008-09 in view of the second proviso to section 40(a)(ia) of the Act, 30% disallowance is liable to be made only in respect of Rs.2,70

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

70,633/- after adjustment of TDS refund claim for that year of ₹ 12,047/- due to failure to file Form No. 10 within the due date of filing the return of income as required u/s 139(1) of the Act. It was submitted that the delay in uploading Form No. 10 cannot lead to disallowance of the amount actually

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

70,633/- after adjustment of TDS refund claim for that year of ₹ 12,047/- due to failure to file Form No. 10 within the due date of filing the return of income as required u/s 139(1) of the Act. It was submitted that the delay in uploading Form No. 10 cannot lead to disallowance of the amount actually

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

section 40(a)(ia) of the Act in respect of transport contract payments made allegedly on which 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, ld Pr. CIT has initiated penalty proceedings u/s.271(1)(c) of the Act for furnishing inaccurate particulars of income. Thereafter

M/S. SARADA NIVAS (P) LIMITED,JAJPUR vs. ACIT,CIRCLE-1(1), CUTTACK

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

ITA 8/CTK/2021[2010-11]Status: DisposedITAT Cuttack09 Mar 2022AY 2010-11

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri P.K.MishraFor Respondent: Shri Sovesh Chandra Mohanty, Sr
Section 140A(1)Section 140A(3)Section 143(3)Section 221(1)

TDS of Rs.955 before the date of filing of return in accordance with section 140A(1) of the Act. Thereafter, penalty proceedings u/s.140A(3) of the Act was initiated by issuing notice u/s.221(1) of the Act. Since the directors of the assessee company were busy in arranging funds for liquidation of bank loans, no appearance was made

M?S.SARADA NIVAS (P) LIMITED,JAJPUR vs. ACIT,CIRCLE-1(1), CUTTACK

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

ITA 9/CTK/2021[2011-12]Status: DisposedITAT Cuttack09 Mar 2022AY 2011-12

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri P.K.MishraFor Respondent: Shri Sovesh Chandra Mohanty, Sr
Section 140A(1)Section 140A(3)Section 143(3)Section 221(1)

TDS of Rs.955 before the date of filing of return in accordance with section 140A(1) of the Act. Thereafter, penalty proceedings u/s.140A(3) of the Act was initiated by issuing notice u/s.221(1) of the Act. Since the directors of the assessee company were busy in arranging funds for liquidation of bank loans, no appearance was made

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

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

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, 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 32/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

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

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 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

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