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9 results for “TDS”+ Section 234Dclear

Sorted by relevance

Mumbai302Delhi217Bangalore130Kolkata33Hyderabad29Chennai27Ahmedabad26Raipur19Chandigarh13Dehradun9Jaipur8Pune7Surat3Karnataka2Rajkot2Visakhapatnam1Amritsar1Cochin1Indore1Jabalpur1Jodhpur1

Key Topics

Section 44B14Section 914Addition to Income8Section 107Section 2637Section 143(3)3

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed

ITA 725/DEL/2017[2013-14]Status: DisposedITAT Dehradun19 Mar 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025

Section 10Section 142(1)Section 143(3)Section 148Section 234A

234D is erroneous and deserves to be deleted. 6. That the intention of penalty proceedings us 271(1)(c) are bad in law and not sustainable in law under the facts and circumstances of the case in so far as there was neither any willful concealment of income nor did the appellant furnish inaccurate particulars on income. 4. Brief facts

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234D of the act of ₹ 2,168,838. The parties submitted that levy and computation of interest under these sections are consequential hence; these grounds of appeal are dismissed. 40. In the result, appeal of the assessee for assessment year 2007 – 08 in ITA number 5583/Del/2013 is dismissed. Assessment year 2008 – 09 41. ITA number 462/Del/2012 is filed

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

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

ITA 5/DDN/2022[2017-2018]Status: DisposedITAT Dehradun31 Mar 2022AY 2017-2018
For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri T.S. Mapwal, Sr. DR
Section 143(3)Section 144C(13)Section 92C

TDS certificates and grant proper credit 27 to the assessee as per law after giving due opportunity of being heard to the assessee. Ground of appeal No.11 is accordingly allowed for statistical purposes. 29. Ground of appeal No12 relates to erroneous levy of interest u/s 234A. 30. After hearing both the sides, we find the AO has levied interest