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5 results for “TDS”+ Section 151Aclear

Sorted by relevance

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Key Topics

Section 14823Section 148A15Section 1475Section 151A3TDS3Addition to Income3Section 2502Section 1442Natural Justice2Reassessment

SIVA SANKARA REDDY TUNGA,HYDERABAD. vs. ITO., WARD - 14(1), HYDERABAD.

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1060/HYD/2025[2016-17]Status: DisposedITAT Hyderabad10 Dec 2025AY 2016-17

Bench: Us:

Section 147Section 148Section 148ASection 69A

TDS Statement): Rs.1,25,775/-; and (iv) time deposit exceeding Rs.2 lakhs or more with Andhra Bank: Rs.26,00,000/- , but had not filed his return of income for the subject year, i.e., AY 2016- 17, issued notice under section 148A(b) of the Act. Thereafter, the AO passed an order under section 148A(d) of the Act, dated 25/03/2023

SUKESINI KUMILI,HYDERABAD vs. ITO, WARD-15(1), HYDERABAD

ITA 1539/HYD/2025[2016-17]Status: Disposed
2
Limitation/Time-bar2
ITAT Hyderabad
16 Jan 2026
AY 2016-17
For Appellant: Advocate Shri S. Rama Rao
Section 115BSection 144Section 147Section 148Section 148ASection 149Section 153

TDS Statement Interest other than interest on securities (Section 194A) ANDHRA\nBANK, SITAPHALMANDI BR. 5 AMOUNT PAID OR CREDITED 31,890\n7.\n3. On the basis of above information, which reveals that the income chargeable to tax,\nrepresented in the form of asset, which has escaped assessment amount to the tune of\nRupees more than 50 lakhs, for the year

BILWA INFRASTRUCTURE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

ITA 1362/HYD/2025[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 145Section 147Section 148Section 148ASection 151Section 151ASection 250

151A of the Act, the notice u/s 148 has to be issued by the AO, NFAC, Delhi after duly following the procedure as laid down u/s 148A of the IT Act, 1961, whereas, in the case of the assessee, the notice u/s 148 dt 27.04.2022 was issued by the ITO, Ward 1(1), Hyderabad and thus, the notice

VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is partly allowed

ITA 1878/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The Dcit, Operative Housing Vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. Pin – 500 034. Telangana. Telangana. Pan Aaaav5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Y V Bhanu Narayan Rao, Ca राज" व "ारा /Revenue By: Sri Suresh Babu Kn, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/Order

For Appellant: Sri Y V Bhanu Narayan Rao, CAFor Respondent: Sri Suresh Babu KN, Sr. AR
Section 144BSection 147Section 148Section 148ASection 151ASection 250

151A read with Section 144B of the IT Act. As per the said Section, the said notice(s)/orders must have been issued by the Faceless Assessing Officer ("FAO") and not by the Jurisdictional Assessing Officer("JAO"), as there is no concurrent jurisdiction of FAO and JAO to issue a notice/order under the Income Tax Act. As the impugned notice

INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR vs. MEGHANA ENTERPRISES, MAHABUBNAGAR

In the result, appeal of the Assessee is allowed

ITA 481/HYD/2025[2018-19]Status: HeardITAT Hyderabad12 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.481/Hyd/2025 (िनधा"रण वष"/Assessment Year 2018-2019) The Income Tax Officer, Meghana Enterprises, Ward-1, Mahabubnagar Vs. Mahabubnagar. Pin – 509 102 Pan Abefm1414B Pin - 509001. (Appellant) (Respondent) राज" व "ारा /Revenue By: Sri Rakesh Chintagumpula, Sr. Ar िनधा"रती "ारा /Assessee By: Sri Kr Pruthvish, Advocate

For Appellant: Sri KR Pruthvish, AdvocateFor Respondent: Sri Rakesh Chintagumpula, Sr. AR
Section 130Section 144Section 148Section 148ASection 151ASection 194C

151A of the Income Tax Act, r/w CBDT Notification No. 18/2022 dt.29- 03-2022 and notification no.SO. 1400(E) dt.28-03-2022 issued u/s 130 of the Act mandate that the proceedings under Section 148A and notices u/s 148 shall only be Faceless, when the provisions of Sections 148A and 148 of the Act require enquiry and issue of notices by 'Assessing