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18 results for “TDS”+ Section 132(4)clear

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Key Topics

Section 153C29Addition to Income18Section 25015Depreciation14Disallowance14Section 143(3)12Section 689Section 40A(3)9Section 369Section 147

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)

132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals

6
Section 44A5
Search & Seizure3

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 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

132 of the Income Tax Act, 1961 conducted in the office premise of BK Sons Infrastructure Private Limited, B. K Sons Resorts Private Limited, HKS Publications Limited, Himanshu Printers And Publishers Private Limited. HKS Publications Limited, Himatsingka Resorts Private Limited, Bhagya Kalita, Geetika Kalita, Keshab Kalita, Kaushik Kalita, Binanda Kalita at Beekay Towers, Ganeshguri, Guwahati-781005 on 23/12/2020

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

4 to this provision, then it would contemplate that the power to issue notice under section 153A for six assessment years stands on a different footing from the 24 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited power to issue notice under section 153A for relevant assessment year. In other words, the original scheme

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

4 to this provision, then it would contemplate that the power to issue notice under section 153A for six assessment years stands on a different footing from the 24 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited power to issue notice under section 153A for relevant assessment year. In other words, the original scheme

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

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

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

4. Rival contentions were heard and the submissions made and the paper book filed have been examined. During the course of the appeal the Ld. AR has filed written submission as under: I.T.A. No.: 266/GTY/2024 Assessment Year: 2021-22 Rishi Agarwal. “1. Ground No. 2 Section 69C a) No material has been brought on record by the Revenue to show

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

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

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 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

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

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

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

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

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

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other