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188 results for “TDS”+ Section 154clear

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Key Topics

Section 234E88Section 15482TDS70Section 143(3)40Section 26327Addition to Income26Section 14723Disallowance21Section 200(3)19Limitation/Time-bar

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

section 154 of the Act and not from the date of issue of intimation. Thus, there is no merit in the order of CIT(A) in dismissing the appeals of assessee on this issue. 19. We find similar issue has been decided by us in the case of Medical Superintendent Rural Hospitalv. ACIT(CPC)- TDS

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore

Showing 1–20 of 188 · Page 1 of 10

...
19
Section 6818
Section 143(1)16
13 Oct 2025
AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

section 154 of the Act and not from the date of issue of intimation. Thus, there is no merit in the order of CIT(A) in dismissing the appeals of assessee on this issue. 19. We find similar issue has been decided by us in the case of Medical Superintendent Rural Hospitalv. ACIT(CPC)- TDS

RNG CONSTRUCTION CO,INDRA NAGAR vs. DCIT-CPC, CPC-BENGALURU

Appeal is allowed

ITA 162/IND/2024[2018-19]Status: DisposedITAT Indore29 Aug 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

Section 139Section 143(1)Section 143(2)Section 36(1)(va)Section 43BSection 68

154. Apart therefrom, the provisions of Section 143(1)(a)(i) indicate that the intimation sent under Section 143(1)(a) shall be without prejudice to the provisions of Sub-section (2). The Legislature, therefore, intended that, where the summary procedure under Sub-section (1) has been adopted, there should be scope available for the Revenue, either suo motu

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 235/IND/2022[2015-16]Status: DisposedITAT Indore15 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,SUSARI vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 237/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,PIPLIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 240/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,AJANDA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 236/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,LABRIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 231/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 234/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,TIRGAON vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 233/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,SINGHANA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 232/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,AMZERA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 238/IND/2022[2015-16]Status: DisposedITAT Indore15 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,PADIYAL vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 239/IND/2022[2014-15]Status: DisposedITAT Indore15 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,DHAMNOD vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 257/IND/2022[2015-16]Status: DisposedITAT Indore11 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,BHABHRA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 305/IND/2022[2015-16]Status: DisposedITAT Indore11 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,PITHAMPUR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 295/IND/2022[2014-15]Status: DisposedITAT Indore11 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,TRIMURTI NAGAR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 290/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,MEGHNAGAR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 269/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,TRIMURTI NAGAR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 292/IND/2022[2014-15]Status: DisposedITAT Indore11 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section

M.P.GRAMIN BANK ,BHABHRA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 227/IND/2022[2014-15]Status: DisposedITAT Indore11 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

154 after filing TDS Corrections as valid and set aside the Order of Ld. CIT(A) and set aside the demand of Late filing fees under sec 234Efor TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section