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4 results for “TDS”+ Section 234B(3)clear

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Key Topics

Section 43B6Section 234C6Section 234A4Addition to Income4Section 115J3Section 2503Section 1443

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

TDS of Rs.\n50,0000/- have been deposited before the due date of the filing of the return, he gave\nrelief for the same and added back an amount of Rs. 24,91,229/- under section 43B of\nthe Act.\n6. Aggrieved with the said addition, the assessee took note of the matter to the ld.\nCIT(A), NFAC

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025
AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

TDS of Rs.\n10\nITA No.154/JAB/2016\nITA No.86/JAB/2022\nA.Ys. 2012-13 & 2017-18\nM/s RPJ Minerals Pvt. Ltd.\n50,0000/- have been deposited before the due date of the filing of the return, he gave\nrelief for the same and added back an amount of Rs. 24,91,229/- under section 43B of\nthe Act.\n6.\nAggrieved with the said

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

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

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

234B at Rs. 9,13,110/- and Rs. 1,16,883/- under sec. 234D of the I.T. Act, 1961 is unjustified, unwarranted and excessive. The same deserves to be modified according to law. 10. The appellant craves leave to add, alter or modify any grounds of appeal at the time of hearing.” 2. It is seen that the appeal

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

3. That the capital gain arose after the last advance tax instalment due on 15.03.2016, and tax on such income was ultimately paid along with self- assessment tax. While processing the return under section 143(1), CPC levied interest under section 234C for the entire year, treating the Assessee as in default of advance tax on MAT income. 4. That