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35 results for “TDS”+ Section 13(8)clear

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Key Topics

Addition to Income31Section 153C29Section 143(3)24Section 25024Disallowance19Section 10(26)15Section 26314Depreciation14Section 3611Section 143(2)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

13 Interest on TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Showing 1–20 of 35 · Page 1 of 2

10
Section 6810
TDS9
ITA 37/GTY/2022[2017-18]Status: Heard
ITAT Guwahati
05 Apr 2023
AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

13 Interest on TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

13 Interest on TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

13 Interest on TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

13 Interest on TDS 68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

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

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

13,71,867 in his HDFC Bank, Nongpoh, Ri Bhoi, Meghalaya in Account No. 22661530002291 as mentioned in Para 6.6 at Page 11 of the appellate order on the Learned Commissioner of Income Tax (Appeals) are additional evidences, which may kindly be allowed and estimated profit @ 8% as directed by the Learned C.I.T. (Appeals) should be deleted which comes

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true and complete facts in this case since the assessee company had taken

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true and complete facts in this case since the assessee company had taken

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 250Section 40Section 43B

Section 194A of the Act. The assessee failed to file any details and, therefore, ld. AO made the alleged disallowance. When the matter travelled to ld. CIT(A) the assessee filed details stating that only the interest sum of Rs. 48,60,850/- is subject to deduction of tax at source and the assessee company has paid the due TDS

MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)

8. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra), taking the view that no addition can be made in respect of completed assessment in absence of any incriminating material

SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI

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

ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 115BSection 143(2)Section 143(3)Section 250Section 69A

section 115BBE of the Act and the Ld. CIT(A) not being justified in partially sustaining the addition of ₹7,42,397/- out of the same. A perusal of the assessment order shows that the assessee had filed the return of income showing total income of ₹27,41,140/- and the notice for hearing was issued to furnish certain particulars

M/S. K. B. ASSOCIATES,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is partly allowed

ITA 472/GTY/2019[2016-17]Status: DisposedITAT Guwahati29 Dec 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradi.T.A. No.472/Gty/2019 Assessment Year: 2016-17 M/S K. B. Associates.....…………………………....................……….……Appellant Nilomani Phukan Path, Christian Basti, Guwahati-781005. [Pan: Aajfk6526E] Vs. Dcit, Circle-3, Guwahati……..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. I. Gyaneshori Devi, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 19, 2022 Date Of Pronouncing The Order : December 29, 2022 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax(Appeals)-2, Guwahati [Hereinafter Referred To As ‘Cit(A)’] Dated 30.09.2019 Is Arising Out Of The Order U/S 143(3) Of The Act Dated 08.12.2018. 2. When The Case Was Called, None Appeared On Behalf Of The Assessee. A Perusal Of The Appeal File Shows That Even After Providing Opportunity, The Assessee Failed To Appear. It Seems That Assessee Is Not Interested To Pursue The Appeal. We, Therefore, Decide To Hear This Appeal With The Assistance Of The Ld. Departmental Representative & Adjudicate The Same On Merits.

Section 143(2)Section 143(3)Section 144Section 234A

TDS Was made u/s 194 2. Other receipt 78,68,891 48,24,969 95,21,959 3. Total Receipts (1+2) 2,33,13,409 2,70,44,553 3,55,93,911 4. Income assessed 15,38,165 31,51,648 4938,610(returned) 5. Income as % of Turnover 6.60% 11.65% 13.87% (Returned) (4/3x100) 6 Section under which

DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG

In the result the appeal of the Revenue is allowed and the Cross

ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40

13,323/- is not liable for TDS. Further the appellant has claimed that the exemption u/s 10(26) is not allowed by the AO. I find that the evidence for claiming exemption u/s 10(26) was not produced before the AO during the assessment proceedings. The same is also not produced during the appellate proceedings. However considering the facts

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

In the result, the appeal of the assessee in ITA

ITA 45/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 263

13. On the other hand, ld. Departmental Representative vehemently argued referring to the findings of the ld. PCIT, which can be summarised in following points:- “That, the main allegations made by the Id. Pr. CIT to justify his order are as under: (A) That by recognizing delayed payment surcharge on cash basis, the assessee is following hybrid system of accounting

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

In the result, the appeal of the assessee in ITA

ITA 418/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(3)Section 263

13. On the other hand, ld. Departmental Representative vehemently argued referring to the findings of the ld. PCIT, which can be summarised in following points:- “That, the main allegations made by the Id. Pr. CIT to justify his order are as under: (A) That by recognizing delayed payment surcharge on cash basis, the assessee is following hybrid system of accounting

ANUP TRADE AND TRANSPORT (P) LTD.,,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

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

ITA 59/GTY/2020[2015-16]Status: DisposedITAT Guwahati01 May 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(2)Section 68

13 and 2013-14, it came to the notice of the Department that it was a fake /shell company and whoever had taken loans from this company was actually enjoying 2 Assessment Year: 2015-2016 Anup Trade And Transport (P) Limited accommodation entries. On the strength of this information, the ld. Assessing Officer has confronted the assessee that assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal filed by the revenue is partly allowed

ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

13 to 16 of the paper book. The net profit ratio was 8% before depreciation and interest to partners. When queried by the Bench as to whether the assessee could justify the expenditure with the support of the primary documents, viz. vouchers, the Ld. AR submitted that the Ld. AO did not ask for the vouchers in the notice issued

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 85/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

13,932/- for such alleged shortage was void ab-intio. Page 2 of 11 I.T.A. No.: 216/GTY/2019 I.T.A. No.: 85/GTY/2020 Assessment Year: 2012-13 Assam Tea Corporation Ltd. 4) On the facts and in the circumstance of the appellant's case the Id. CIT(Appeals) was not justified in giving direction to the A.O. to invoke his powers

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 216/GTY/2019[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

13,932/- for such alleged shortage was void ab-intio. Page 2 of 11 I.T.A. No.: 216/GTY/2019 I.T.A. No.: 85/GTY/2020 Assessment Year: 2012-13 Assam Tea Corporation Ltd. 4) On the facts and in the circumstance of the appellant's case the Id. CIT(Appeals) was not justified in giving direction to the A.O. to invoke his powers

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section as presumed by AO has come into operation from 01-04-2017 whereas transaction relates to earlier year so it does not come within the definition of incriminating material and has no effect on determination of our taxable income. 8. That Sir, it can be looked also from another angle i.e. after initiating the proceeding what has happed