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5 results for “TDS”+ Section 173(1)clear

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Key Topics

Section 234E28Section 200A12Section 43B6TDS5Section 2344Section 4382

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 172/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Nov 2022AY 2014-15

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

173, 174 & 177 delayed filing of TDS statement for Quarter 1 in the Assessment Year 2014-15, for Quarter 2 in Assessment Year 2014-15, for Quarter 4 in Assessment Year 2014-15 and for Quarter 4 in Assessment Year 2015-16, respectively and passed orders. 4. Aggrieved by the order of AO, the assessee filed appeals before

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 173/GTY/2020[2014-15(FY 2013-14;Q-1-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

173, 174 & 177 delayed filing of TDS statement for Quarter 1 in the Assessment Year 2014-15, for Quarter 2 in Assessment Year 2014-15, for Quarter 4 in Assessment Year 2014-15 and for Quarter 4 in Assessment Year 2015-16, respectively and passed orders. 4. Aggrieved by the order of AO, the assessee filed appeals before

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 174/GTY/2020[2015-16 (FY 2014-15; Q-4-24Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

173, 174 & 177 delayed filing of TDS statement for Quarter 1 in the Assessment Year 2014-15, for Quarter 2 in Assessment Year 2014-15, for Quarter 4 in Assessment Year 2014-15 and for Quarter 4 in Assessment Year 2015-16, respectively and passed orders. 4. Aggrieved by the order of AO, the assessee filed appeals before

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 177/GTY/2020[2014-15 (FY 2013-14; Q-2-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

173, 174 & 177 delayed filing of TDS statement for Quarter 1 in the Assessment Year 2014-15, for Quarter 2 in Assessment Year 2014-15, for Quarter 4 in Assessment Year 2014-15 and for Quarter 4 in Assessment Year 2015-16, respectively and passed orders. 4. Aggrieved by the order of AO, the assessee filed appeals before

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

ITA 66/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Oct 2025AY 2019-20

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 139(1)Section 139(5)Section 143(1)Section 250Section 438Section 43B

1,10,43,057 under Section 43B was correctly made. Accordingly, this ground of appeal is rejected. 4.3 Ground 3: Disallowance of TDS Credit 4.3.1 The appellant has challenged the disallowance of Tax Deducted at Source I.T.A. No. 66/GTY/2025 Assam Gas Company Limited (TDS) credit amounting to Rs. 4.98,09,173