BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

147 results for “TDS”+ Block Assessmentclear

Sorted by relevance

Delhi989Mumbai916Bangalore625Chennai387Kolkata264Karnataka184Hyderabad147Patna134Ahmedabad89Chandigarh85Jaipur59Raipur47Pune36Surat32Nagpur29Lucknow25Dehradun22Visakhapatnam21Cuttack21Indore18Rajkot17Guwahati17Agra16Jodhpur10Telangana10Allahabad7Ranchi4Cochin2Panaji2J&K2Jabalpur1Rajasthan1Calcutta1Amritsar1Gauhati1Kerala1

Key Topics

Section 153C83Addition to Income76Section 143(3)43Section 14741TDS31Disallowance29Deduction29Section 14827Section 201(1)27Search & Seizure

SHARATH KUMAR REDDY SAREDDY,WANAPARTHY, MAHABUB NAGAR. vs. INCOME TAX OFFICER, WARD -1, MAHABUBNAGAR

In the result, appeal filed by the assessee is dismissed

ITA 1096/HYD/2024[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1096/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Sharath Kumar Reddy Vs. Income Tax Officer Sareddy, Wanaparthy Ward – 1 Mahbubnagar Mahbubnagar Pan:Hpwps0712H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/07/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 115BSection 194BSection 58(4)

TDS effective from 01/04/2023. He has submitted that these 2 provisions specifically govern the taxation of the income from online game. This newly introduced regime replaced the earlier arbitrary framework that provide charging of tax on the gross winning amount without recognizing the loss or entire cost. Section 115BBJ introduced the concept of new net winning which more accurately reflects

Showing 1–20 of 147 · Page 1 of 8

...
27
Section 139(1)25
Section 143(1)24

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

ITA 1721/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Feb 2025AY 2013-14
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

block period, in the present scheme of\nassessment of search cases, there is no separate form\nprescribed by the legislature, which means in a new\nscheme assessment of each assessment year in\nconsequent to search, the appellant has to file his return of\nincome under very same ITR 6 which is used for filing\nregular return of income

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

ITA 1416/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 Feb 2025AY 2016-17
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

block period, in the present scheme of\nassessment of search cases, there is no separate form\nprescribed by the legislature, which means in a new\nscheme assessment of each assessment year in\nconsequent to search, the appellant has to file his return of\nincome under very same ITR 6 which is used for filing\nregular return of income

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

ITA 1723/HYD/2017[2015-16]Status: DisposedITAT Hyderabad26 Feb 2025AY 2015-16
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

block period, in the present scheme of\nassessment of search cases, there is no separate form\nprescribed by the legislature, which means in a new\nscheme assessment of each assessment year in\nconsequent to search, the appellant has to file his return of\nincome under very same ITR 6 which is used for filing\nregular return of income

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1722/HYD/2017[2014-15]Status: DisposedITAT Hyderabad26 Feb 2025AY 2014-15
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

block period, in the present scheme of\nassessment of search cases, there is no separate form\nprescribed by the legislature, which means in a new\nscheme assessment of each assessment year in\nconsequent to search, the appellant has to file his return of\nincome under very same ITR 6 which is used for filing\nregular return of income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1-(2), HYDERABAD vs. M/S. VPR MINING INFRASTRUCTURE PVT LTD, HYDERABAD

In the result, appeal of the Revenue is partly\nallowed

ITA 90/HYD/2021[2015-16]Status: DisposedITAT Hyderabad16 Apr 2025AY 2015-16
For Appellant: Shri S K Gupta, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 115JSection 153A

block\n assessment years from 2010-11 to 2015-16, requiring the\nassessee to file returns of income for the above assessment\nyears. In response to the said notice issued u/sec. 153A, the\nassessee company filed the return of income on 18.02.2017\nadmitting total income of Rs.40,47,24,690/-including an\nadditional income of Rs.11

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

BALLELA SAI SREE,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 8/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

BALLELA SAI SREE ,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 9/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

PULLALAREVU ANUSHA ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 26/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

GUDURI VENKATA RAJU ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3) , HYDERABAD

In the result, the appeal of assessee in ITA

ITA 17/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

PARIGE VENKAT RAM REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 18/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

TRICITIES SECURITY AND ALLIED SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 15/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

TRICITIES SECURITY AND ALLIED SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

GUDDURI VENKATA RAJU,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 16/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page

KAUSHIK REDDY PADI ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 82/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

block assessment proceedings made addition in respect of unexplained investment relating to purchase of property, in absence of any incriminating evidence with respect to payment over and above reported amount, addition so made deserved to be deleted. [2015] 56 taxmann.com 7 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax-XIV v. Vivek Aggarwal. (Paper Book page