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6 results for “TDS”+ Section 244A(1)(b)clear

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Key Topics

Section 244A9Section 266Section 1546TDS5Section 1444Section 404Addition to Income4Deduction3Disallowance3Section 143(1)

TMI E2E ACADEMY PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes, in above terms

ITA 1879/HYD/2018[2014-15]Status: DisposedITAT Hyderabad27 Sept 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Tmi E2E Academy Pvt. Vs. Income-Tax Officer, Ltd., Hyderabad. Ward – 2(4), Hyderabad. Pan – Aadct 7103 K (Appellant) (Respondent) Assessee By: Shri J. Maruthi Raghuram Revenue By: Smt. N. Swapna Date Of Hearing: 09/09/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.: This Appeal Filed By The Assessee Is Directed Against Cit(A) – 2, Hyderabad’S Order Dated 28/06/2018 For Ay 2014-15 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 ; In Short “The Act”, As Stated In Grounds Of Appeal.

For Appellant: Shri J. Maruthi RaghuramFor Respondent: Smt. N. Swapna
Section 143(3)Section 244ASection 37(1)Section 40Section 40(0)Section 43B

244A - Rs. 45,839/- 3. When the assessee preferred an appeal before the CIT(A), the CIT(A) partly allowed the appeal of the assessee. 4. Aggrieved by the order of CIT(A), the assessee is in appeal before the ITAT. 5. As regards ground No. 2 relating to disallowance of Rs. 70,350/- towards professional tax payments

2
Section 40A(3)2
Section 143(3)2

TIRUMALA ESTATES,HYDERABAD vs. ITO,WARD-4(5), HYDERABAD

In the result, both appeals filed by the assessee are allowed

ITA 215/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 May 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR
Section 143(1)Section 244ASection 26

1) and issued intimation in communication reference No.CPC/1718/A5/1886054632 dt: 28.03.2019, determining the refund at Rs.48,107/-, including interest u/s 244A of the IT Act, as against the total claim of Rs.14,24,740/-. TDS was given credit only to an extent of Rs.45, 175/- in the said intimation. The TDS as per 26AS and also claimed by the assessee

TIRUMALA ESTATES,HYDERABAD vs. ITO,WARD-4(5), HYDERABAD

In the result, both appeals filed by the assessee are allowed

ITA 216/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 May 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR
Section 143(1)Section 244ASection 26

1) and issued intimation in communication reference No.CPC/1718/A5/1886054632 dt: 28.03.2019, determining the refund at Rs.48,107/-, including interest u/s 244A of the IT Act, as against the total claim of Rs.14,24,740/-. TDS was given credit only to an extent of Rs.45, 175/- in the said intimation. The TDS as per 26AS and also claimed by the assessee

NEERAJ KUMAR AGARWAL ,HYDERABAD vs. INCOME TAX OFFICER, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 704/HYD/2020[2006-07]Status: DisposedITAT Hyderabad27 Jun 2022AY 2006-07
For Appellant: Sri P. Murali Mohan Rao, C.AFor Respondent: Sri K.P.R.R. Murthy
Section 139(5)Section 154

section 154 of the Income Tax Act, 1961. (e) The Ld. CIT(A) ought to have followed the ratio laid down by the Apex Court in the case of ITO v. Volkart Brothers and Others, 82 ITR 50 (S.C.) with regard to mistake apparent from record that qualities for an action

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, ANANTAPUR vs. AMELINANE RAVINDRA CHOWDARY, ANANTAPUR

In the result, both the appeals of the Revenue are allowed for statistical purposes in above terms

ITA 776/HYD/2018[2012-13]Status: DisposedITAT Hyderabad26 Aug 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Abhiroop BhargavFor Respondent: Shri Rohit Mujumdar
Section 144Section 244ASection 40Section 40A(3)

B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 776 & 777/H/2018 Assessment Years: 2012-13 & 2013-14 Asst. Commissioner of Vs. Amelinane Ravindra Income-tax, Chowdary, Anantapur Circle – 1(2), Anantapur. PAN – AFSPC 7138Q (Appellant) (Respondent) Revenue by: Shri Rohit Mujumdar Assessee by: Shri Abhiroop Bhargav Date

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, ANANTAPUR vs. AMELINANE RAVINDRA CHOWDARY, ANANTAPUR

In the result, both the appeals of the Revenue are allowed for statistical purposes in above terms

ITA 777/HYD/2018[2013-14]Status: DisposedITAT Hyderabad26 Aug 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Abhiroop BhargavFor Respondent: Shri Rohit Mujumdar
Section 144Section 244ASection 40Section 40A(3)

B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 776 & 777/H/2018 Assessment Years: 2012-13 & 2013-14 Asst. Commissioner of Vs. Amelinane Ravindra Income-tax, Chowdary, Anantapur Circle – 1(2), Anantapur. PAN – AFSPC 7138Q (Appellant) (Respondent) Revenue by: Shri Rohit Mujumdar Assessee by: Shri Abhiroop Bhargav Date