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216 results for “TDS”+ Section 153A(1)(b)clear

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Key Topics

Section 153C174Addition to Income81Section 143(3)73Section 153A71Section 13267Search & Seizure62Section 37(1)44Disallowance42Section 6830Section 234A

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

TDS Range-2, Hyd\n\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad

Showing 1–20 of 216 · Page 1 of 11

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Cash Deposit21
Section 80I18

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1106/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj\nITI

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1109/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149(1)(b)Section 151

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT.,CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1233/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj\nITI

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1108/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj\nITI

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

153A the Act, pursuant to search conducted under\nsection 132 of the Act. To this extent we reverse the findings\nof the learned CIT(A) for these A.Ys.2014-2015, 2015-2016\nand 2016-2017.\n8.3.\nHaving said so, let us come to the issue on hand.\nThe assessee has claimed deduction u/sec.80IA(4) of the Act\nin respect

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

TDS Range-2, Hyd\n\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad

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

153A the Act, pursuant to search conducted under\nsection 132 of the Act. To this extent we reverse the findings\nof the learned CIT(A) for these A.Ys.2014-2015, 2015-2016\nand 2016-2017.\n8.3.\nHaving said so, let us come to the issue on hand.\nThe assessee has claimed deduction u/sec.80IA(4) of the Act\nin respect

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

153A the Act, pursuant to search conducted under\nsection 132 of the Act. To this extent we reverse the findings\nof the learned CIT(A) for these A.Ys.2014-2015, 2015-2016\nand 2016-2017.\n\n8.3.\nHaving said so, let us come to the issue on hand.\nThe assessee has claimed deduction u/sec.80IA(4) of the Act\nin respect

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

153A the Act, pursuant to search conducted under\nsection 132 of the Act. To this extent we reverse the findings\nof the learned CIT(A) for these A.Ys.2014-2015, 2015-2016\nand 2016-2017.\n8.3.\nHaving said so, let us come to the issue on hand.\nThe assessee has claimed deduction u/sec.80IA(4) of the Act\nin respect

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 35/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 34/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 36/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 9/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 10/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 13/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Year Assessee 1 9/Hyd/2021 2011-12 M/s. Orbit DCIT, Ventures, Central Hyderabad. 2 10/Hyd/2021 2012-13 Circle – 3(4), 3 13/Hyd/2021 2017-18 PAN : AAEF08139J Hyderabad. 4 34/Hyd/2021 2011-12 DCIT, M/s. Orbit Central Circle

S A BUILDERS & DEVELOPERS ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(2) , HYDERABAD

In the result, Ground Nos

ITA 259/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18
For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 133ASection 153A

B) dated 29-01-\n1997 has stated that \"The Board is of the view that no demand visualized u/s.201(1) of\nthe Income Tax Act should be enforced after the tax deductor has satisfied the officer\nincharge of TDS, that taxes due have been paid by the deductee assessee. The ITAT\nVisakhapatnam in ACIT Circle-6(1) vs Andhra University

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1) , HYDERABAD vs. S A BUILDERS AND DEVELOPERS , HYDERABAD

The appeals of the Revenue are dismissed

ITA 295/HYD/2022[2016-17]Status: DisposedITAT Hyderabad15 May 2025AY 2016-17
For Appellant: \nShri K.C. Devdas, CA
Section 132Section 133ASection 153A

B) dated 29-01-\n1997 has stated that \"The Board is of the view that no demand visualized u/s.201(1) of\nthe Income Tax Act should be enforced after the tax deductor has satisfied the officer\nincharge of TDS, that taxes due have been paid by the deductee assessee. The ITAT\nVisakhapatnam in ACIT Circle-6(1) vs Andhra University

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

B. Usha Rani, as recorded in the last panchanama drawn in their case on 23.07.2020 as canvassed by the learned CIT-DR for the Revenue. Further, the time limit for completion of assessment proceedings in the case of the assessee falls between 20.03.2020 and 31.03.2021. As per the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

B. Usha Rani, as recorded in the last panchanama drawn in their case on 23.07.2020 as canvassed by the learned CIT-DR for the Revenue. Further, the time limit for completion of assessment proceedings in the case of the assessee falls between 20.03.2020 and 31.03.2021. As per the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions