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19 results for “TDS”+ Section 271A(2)(g)clear

Sorted by relevance

Mumbai39Bangalore21Karnataka21Delhi19Kolkata7Visakhapatnam5Pune3Nagpur2Ahmedabad2Jaipur2Raipur1Rajkot1SC1

Key Topics

Section 201(1)17Addition to Income17Section 20116TDS15Limitation/Time-bar14Section 272A(2)(k)13Section 271A(2)(k)13Section 19413Section 1434Section 144C

VARDHMAN INFRA DEVELOPERS (P) LTD.,DELHI vs. INCOME TAX OFFICER WARD-78(3), NEW DELHI, DELHI

In the result, the assessee’s appeal is allowed

ITA 511/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.511/Del./2024, A.Y. 2014-15 Vardhman Infra Developers Income Tax Officer, (P) Ltd., 401-414, C-58, Ward-78(3), 4Th Floor, Shahpuri, Vs. Income Tax Office, Tirath Singh, Tower Dda, Laxmi Nagar, New Delhi Janakpuri, New Delhi Pan: Aadcv3838M (Appellant) (Respondent) Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2014-15 Filed By The Assessee Is Directed Against The Order Dated 18.03.2019 Of The Commissioner Of Income Tax (Appeals)-28, New Delhi [‘Cit(A)’].

Section 201Section 203Section 272A(2)(g)Section 273Section 276BSection 279(2)

TDS issuance of of issuance (No. of return-wise Certificates certificates to of ertificates of Deductees Penalty u/s the deductees Days) 272A(2)(g) (in Rs.) A. B. C. D. E. F. G. Q-1 Form 16A 30.07.2013 25.03.2014 267 765 2405681/- Q-2 Form 16A 30.10.2013 15.04.2014 196 886 2593639/- Q-3 Form

4
Double Taxation/DTAA4
Section 272A(2)(g)3

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, NEW DELHI

In the result, the appeals of the department are dismissed

ITA 532/DEL/2015[2003-04]Status: DisposedITAT Delhi26 Feb 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 527/DEL/2015[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 528/DEL/2015[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, NEW DELHI

In the result, the appeals of the department are dismissed

ITA 529/DEL/2015[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, NEW DELHI

In the result, the appeals of the department are dismissed

ITA 530/DEL/2015[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, NEW DELHI

In the result, the appeals of the department are dismissed

ITA 531/DEL/2015[2003-04]Status: DisposedITAT Delhi26 Feb 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, NEW DELHI

In the result, the appeals of the department are dismissed

ITA 519/DEL/2015[1999-00]Status: DisposedITAT Delhi26 Feb 2018AY 1999-00

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 520/DEL/2015[1999-00]Status: DisposedITAT Delhi26 Feb 2018AY 1999-00

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 521/DEL/2015[1999-00]Status: DisposedITAT Delhi26 Feb 2018AY 1999-00

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 522/DEL/2015[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 523/DEL/2015[2000-01]Status: DisposedITAT Delhi26 Feb 2018AY 2000-01

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 525/DEL/2015[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

ACIT, NEW DELHI vs. NORTHERN INDIA TRANSPORT CO,, DELHI

In the result, the appeals of the department are dismissed

ITA 526/DEL/2015[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 194Section 201Section 201(1)Section 271A(2)(k)Section 272A(2)(k)

271A(2)(k), 272A(2)(g) and 271C of the Income Tax Act, 1961 (hereinafter referred to as the Act). 5. During the course of hearing, the ld. Counsel for the assessee at the very outset submitted that the quantum additions on the basis of which these penalties were levied by the AO had already been deleted by this bench

LEGEND SURFACE DEVELOPERS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal filed by the assessee is dismissed in the aforesaid manner

ITA 2363/DEL/2017[2008-09]Status: DisposedITAT Delhi04 Oct 2024AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri S. Rifaur Rahmanlegend Surface Developers Private Ltd., Vs. Ito, Ward 75 (2), 127-A, Central Avenue, New Delhi. Sainik Farms, New Delhi – 110 062. (Pan : Aabcl3143M) (Appellant) (Respondent) Assessee By: None Revenue By : Shri Vijay B Vasanta, Cit(Dr) Date Of Hearing : 30.09.2024 Date Of Order : 04.10.2024 Order Per S.Rifaur Rahman, Am:

For Appellant: NoneFor Respondent: Shri Vijay B Vasanta, CIT(DR)
Section 133ASection 195Section 201Section 201(1)

section 195 of the Act. 6.5.7 Therefore, I am of the considered view that the appellant was liable to deposit the TDS amount in Govt. account and the AO had rightly raised the demand u/s 201 (1)/201(lA). This ground raised by the appellant is rejected. 6.6 Ground 2; 3 and 4:- 6.6.1 The grounds

AIR FRANCE,NEW DELHI vs. ADDL. CIT, NEW DELHI

The appeals are dismissed

ITA 5008/DEL/2011[2004-05]Status: DisposedITAT Delhi22 May 2020AY 2004-05

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

G. K. Dhall, CIT-DR (Int. Tax.) ITA Nos. 1786 & 2212/Del/2012 Date of Hearing 25.02.2020 Date of Pronouncement 22.05.2020 ORDER PER SUCHITRA KAMBLE, JM There are two appeals which are filed by the Assessee against the assessment order dated 04/10/2011 passed by the Assessing Officer u/s 143 (3) read with Section 144C of the Income Tax Act, 1961 as confirmed

AIR FRANCE,NEW DELHI vs. ADDL. CIT, NEW DELHI

The appeals are dismissed

ITA 5009/DEL/2011[2005-06]Status: DisposedITAT Delhi22 May 2020AY 2005-06

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

G. K. Dhall, CIT-DR (Int. Tax.) ITA Nos. 1786 & 2212/Del/2012 Date of Hearing 25.02.2020 Date of Pronouncement 22.05.2020 ORDER PER SUCHITRA KAMBLE, JM There are two appeals which are filed by the Assessee against the assessment order dated 04/10/2011 passed by the Assessing Officer u/s 143 (3) read with Section 144C of the Income Tax Act, 1961 as confirmed

AIR FRANCE,NEW DELHI vs. ADIT, NEW DELHI

The appeals are dismissed

ITA 1786/DEL/2012[2006-07]Status: DisposedITAT Delhi22 May 2020AY 2006-07

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

G. K. Dhall, CIT-DR (Int. Tax.) ITA Nos. 1786 & 2212/Del/2012 Date of Hearing 25.02.2020 Date of Pronouncement 22.05.2020 ORDER PER SUCHITRA KAMBLE, JM There are two appeals which are filed by the Assessee against the assessment order dated 04/10/2011 passed by the Assessing Officer u/s 143 (3) read with Section 144C of the Income Tax Act, 1961 as confirmed

ADIT, NEW DELHI vs. M/S. AIR FRANCE, NEW DELHI

The appeals are dismissed

ITA 2212/DEL/2012[2006-07]Status: DisposedITAT Delhi22 May 2020AY 2006-07

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

G. K. Dhall, CIT-DR (Int. Tax.) ITA Nos. 1786 & 2212/Del/2012 Date of Hearing 25.02.2020 Date of Pronouncement 22.05.2020 ORDER PER SUCHITRA KAMBLE, JM There are two appeals which are filed by the Assessee against the assessment order dated 04/10/2011 passed by the Assessing Officer u/s 143 (3) read with Section 144C of the Income Tax Act, 1961 as confirmed