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151 results for “TDS”+ Section 1clear

Sorted by relevance

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Key Topics

TDS91Section 200A50Section 234E49Addition to Income28Section 201(1)25Deduction24Section 143(3)22Section 271C20Section 27120Exemption

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C

TDS deducted during the year was 280,450, resulting in a net tax liability of ₹14,69,395. The interest liability for the year under various provisions is as follows: 234A on 214,69,395 @ 1% for 6 months: Rs.88,158 234B on 14,69,395 @ 1% for 12 months: ₹1,76,316 Total interest payable

Showing 1–20 of 151 · Page 1 of 8

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Section 26316
Section 20116

J.P TOBACO PRODUCTS PVT. LTD. vs. DY. COMISSIONER OF INCOME TAX(TDS),

In the result, the assessee‘s appeals are allowed

ITA 155/JAB/2015[2010-11]Status: DisposedITAT Jabalpur20 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 195Section 195(1)Section 195(2)Section 201Section 201(1)

1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA No.155& 156/JAB/2015 F.Ys.:2009-10 & 2010-11 Assessment Years 2010-11 & 2011-12 J.P. Tobacco Products Pvt. Ltd., vs. Dy. Commissioner of Income Tax (TDS), Patharia Phatak, Jabalpur Damoh. (M.P.) [TAN:JBPJ00523F] (Appellant) (Respondent) Appellant by Shri

J.P TOBACO PRODUCTS PVT. LTD. vs. DY. COMISSIONER OF INCOME TAX(TDS),

In the result, the assessee‘s appeals are allowed

ITA 156/JAB/2015[2011-12]Status: DisposedITAT Jabalpur20 Dec 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

Section 195Section 195(1)Section 195(2)Section 201Section 201(1)

1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA No.155& 156/JAB/2015 F.Ys.:2009-10 & 2010-11 Assessment Years 2010-11 & 2011-12 J.P. Tobacco Products Pvt. Ltd., vs. Dy. Commissioner of Income Tax (TDS), Patharia Phatak, Jabalpur Damoh. (M.P.) [TAN:JBPJ00523F] (Appellant) (Respondent) Appellant by Shri

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B

1,88,40,392/- upto 07.11.2017. The appellant in their support has filed copies of challan of TDS deposit. 10. Hence we hold that the ld. CIT(A) rightly deleted the addition on account of the TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order

JAGANNATH DAS PREMVATI WELFARE SOCIETY,WRIGHT TOWN vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

ITA 89/JAB/2024[2011-12]Status: DisposedITAT Jabalpur28 Aug 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR
Section 201(1)Section 250

TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201(1

JAGANNATH DAS PREMVATI WELFARE SOCIETY,JABALPUR vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

ITA 91/JAB/2024[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR
Section 201(1)Section 250

TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201(1

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

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

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS 2. Grounds are identical in all the appeals and for the sake of brevity, grounds in ITA No.99/Jab/2023 for the Assessment Year 2010-11 are reproduced as under:- 1. “The order passed by Ld. CIT(A)- NFAC under section

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

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

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS 2. Grounds are identical in all the appeals and for the sake of brevity, grounds in ITA No.99/Jab/2023 for the Assessment Year 2010-11 are reproduced as under:- 1. “The order passed by Ld. CIT(A)- NFAC under section

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

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

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS 2. Grounds are identical in all the appeals and for the sake of brevity, grounds in ITA No.99/Jab/2023 for the Assessment Year 2010-11 are reproduced as under:- 1. “The order passed by Ld. CIT(A)- NFAC under section

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

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

ITA 99/JAB/2023[2010-11]Status: DisposedITAT Jabalpur22 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS 2. Grounds are identical in all the appeals and for the sake of brevity, grounds in ITA No.99/Jab/2023 for the Assessment Year 2010-11 are reproduced as under:- 1. “The order passed by Ld. CIT(A)- NFAC under section

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

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

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS 2. Grounds are identical in all the appeals and for the sake of brevity, grounds in ITA No.99/Jab/2023 for the Assessment Year 2010-11 are reproduced as under:- 1. “The order passed by Ld. CIT(A)- NFAC under section

MADHYANCHAL GRAMIN BANK, ORCHHA BRANCH ,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 57/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK, RAJAPUR BRANCH ,SAGAR vs. ITO(TDS) JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK , LARON BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK,SALEHA BRANCH,SAGAR vs. ITO(TDS)-2, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK NEGUAN BRANCH,NEGUWAN SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 56/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK , NIWADI BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK, MAJHOLI BRANCH,MAJHOLI vs. CITO-TDS-2 JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 55/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1

MADHYANCHAL GRAMIN BANK , MANDI BAMORA BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS) specified time upon quantifying the liability in the manner specified in s.234E itself. Clause (c) to sub-section (1