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5 results for “TDS”+ Section 270A(1)clear

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Key Topics

Section 142(1)5Addition to Income5Section 143(3)4Section 40A(2)(b)4Section 37(1)4Penalty4Section 270A(9)3Section 113TDS3Section 270A

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

ITA 189/IND/2023[2021-2022]Status: DisposedITAT Indore09 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

Section 234ASection 3(3)Section 37(1)

1) of the Act. In this view of the matter, we find no reason to interfere in the order of Ld. CIT(A) and we uphold the same. Hence, this ground of Revenue is dismissed.” Relying upon this decision, the Ld. AR argued that the interest on late payment of TDS is allowable as business-deduction as held

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

2
Section 12A2
Deduction2
ITA 780/IND/2024[2021-22]Status: Disposed
ITAT Indore
09 Jan 2026
AY 2021-22
Section 246ASection 250Section 253

270A of the Act for misreporting the\nparticulars of income and u/s 271AAC(1) of the Act, are\nseparately initiated on the issue. (Addition of\nRs.7,2260,000/-)”\nThe Ld. DR has emphasized that no details, no material were\nfurnished by the assessee company that Ld. AO has correctly\npassed the “Impugned Assessment Order”.\nKriti Nutrients Ltd.\nITA No. 780/Ind/2024

CMM KETI JV,INDORE vs. ITO 1(3), INDORE, INDORE

Appeal is allowed for statistical purposes

ITA 73/IND/2024[2017-18]Status: DisposedITAT Indore20 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Cmm Keti Jv, Income-Tax Officer, 108, Shalimar Corporate 1(3), Center, Indore. बनाम/ 8-B, South Tukoganj, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aakfc7524K Assessee By Shri Shashank Sharma, Ca & Shri Prakash Gupta, Ca Revenue By Shri Sanjeev H. Bhagat, Sr. Dr Date Of Hearing 11.12.2024 Date Of Pronouncement 20.01.2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 270A(9)Section 271BSection 272(1)(d)Section 40A(2)Section 40A(2)(b)

TDS”. The AO issued notices u/s 143(2) followed by questionnaires/show-cause notices u/s 142(1) which remained uncompiled or partly complied by assessee. Ultimately, the AO passed assessment- order after making an addition of Rs. 1,03,58,079/- as under: “7. Addition on account of Business Income: Thus, the assessee was requested vide this office notice u/s 142(1

RIDDHI SIDDHI REALTY,INDORE vs. INCOME TAX OFFICER 4(1), INCOME TAX INDORE

In the result the appeal of the assesse is allowed for

ITA 170/IND/2025[2017-18]Status: DisposedITAT Indore06 Oct 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshiriddhi Siddhi Realty, Income Tax Officer बनाम/ 39 Shardhanand Marg, 4(1), Vs. Indore Indore

Section 143(3)Section 234Section 246ASection 250Section 253Section 270A

270A of the Income Tax Act are initiated for under-reporting of Income by assessee. 9. Subject to the above remarks and on the basis of data made available on records, total income is determined as under: Income as per return of income:- (-)Rs,7,23,551/- Add: (i) As discussed above Rs. 7,61,540/- Assessee Income

SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 404/IND/2024[2018-19]Status: DisposedITAT Indore31 Jan 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

Section 11Section 12ASection 143(3)Section 270A

TDS, if any, deducted by the payer does not determine/alter the basic nature of services rendered or objectivities performed by the appellant trust/deductee. 7. That the Ld. CIT(A) has erred in law and facts in confirming the initiation of penalty under section 270A of the Income Tax Act, 1961. 8. That the appellant craves leave to add to, alter