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3 results for “reassessment”+ TDSclear

Sorted by relevance

Mumbai767Delhi644Bangalore331Chennai313Hyderabad230Ahmedabad173Raipur158Jaipur142Kolkata136Chandigarh121Pune72Indore53Cuttack46Surat46Visakhapatnam43Patna28Agra24Rajkot22Cochin22Jodhpur21Lucknow21Nagpur20Guwahati19Karnataka19Amritsar14Dehradun13Panaji6Ranchi6Allahabad5Jabalpur3Varanasi2Gauhati1Telangana1SC1

Key Topics

Section 143(3)12Section 2639Section 1484Section 271(1)(b)4Section 142(1)4Section 12Section 1432Section 402Deduction2Depreciation

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

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

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

TDS thereupon. In the case of assessee detailed explanation was submitted in reassessment proceedings to explain that there was no claim

2
Penalty2
Reassessment2

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

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

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

TDS thereupon. In the case of assessee detailed explanation was submitted in reassessment proceedings to explain that there was no claim

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

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

Section 139Section 143(3)Section 147Section 148(1)Section 263

TDS provisions are complimentary in nature. The exemption for non-deduction of tax has been given in clause (6) of section 194C, but subject to fulfillment of clause (7) of section 194C read with rule 31A. The AO should have examined these facts before allowing the expenses claimed under freight charges particularly so, when the case for the relevant year