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4 results for “TDS”+ Undisclosed Incomeclear

Sorted by relevance

Mumbai468Delhi410Chennai207Hyderabad168Bangalore124Jaipur124Kolkata87Cochin87Ahmedabad83Indore38Chandigarh37Rajkot33Nagpur25Guwahati23Pune22Agra20Surat18Lucknow16Bombay16Jodhpur16Raipur15Allahabad13Amritsar13Patna12Cuttack11Dehradun9Visakhapatnam5Varanasi5Jabalpur4Ranchi4Panaji1

Key Topics

Section 143(2)5Addition to Income4Section 40A(3)3TDS3Section 143(3)2Section 133A2Section 1472

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

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

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C

undisclosed income apart from regular income. The AO held that the assessee had not taken consideration of its words as stated during recording his statement. The AO held that, the question arises that if the assessee had made all the payments as mentioned in LPI-1, by incorporating in its books of account and after deduction of TDS

JILA SAHKARIKENDRIYA BANK MARYADIT,REWA vs. INCOME TAX OFFICER , REWA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 36/JAB/2023[2014-15]Status: HeardITAT Jabalpur08 Jan 2025AY 2014-15

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Sh. C.P. Rawka, AdvFor Respondent: Sh. Bharat Deoraj Sheogankar, DR
Section 250Section 43B

undisclosed sources and added the same back to the total income of the assessee. Before the ld. CIT(A), it was submitted that the entire addition was based on amount reflected in Form 26AS. It was submitted that primary agricultural credit societies from whom paddy and wheat were procured were members of the assessee cooperative bank and when purchases were

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

TDS. (i.e. difference in gross receipt as per books of accounts and gross receipts worked out on the basis of imaginary entries of TCS/TDS in form 26AS.) 6. Considering the fact that all the cash deposits in the joint saving no.31108019668 of Smt. Sonam Shivendra Parihar (wife) and the assessee, are fully explained and the cash deposited by the assessee

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

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

income of the assessment year 2014-15. However, the assessee not given any evidence in support his this contention. Further the assessee has not given the PAN of V. Ravindra Prasad. For this reason, the case law relied by the ld AR is not applicable to the case of the assessee. Hence, the disallowance of Rs. 50,000/ - made