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5 results for “TDS”+ Section 244A(1)(b)clear

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Key Topics

Section 244A11Section 143(3)5Section 271(1)(c)5Section 2014Addition to Income4Section 36(1)(iii)3Section 37(1)2TDS2Deduction2Depreciation

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2 NEAR MODEL TOWN, MALVIYA NAGAR JAIPUR vs. ACIT, CIRCLE 4, JAIPUR

ITA 428/JPR/2022[2016-17]Status: DisposedITAT Jaipur05 Apr 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Yogesh Parwal, CA and Shri P.C. Parwal, C.AFor Respondent: Shri Anoop Singh (Addl.CIT)
Section 143(1)Section 143(3)Section 244A

b) in any other case, such interest shall be calculated at the rate of one- half per cent for every month or part of a month comprised in the period or periods from the date or, as the case may be, dates of payment of the tax or penalty to the date on which the refund is granted. Explanation

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC-TDS/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

2
Disallowance2
ITA 105/JPR/2023[2021-22]Status: DisposedITAT Jaipur30 Jun 2023AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 201Section 3(35)

b) where the interest is to be calculated for every month or part of a month comprised in a period, any fraction of a month shall be deemed to be a full month and the interest shall be so calculated; The governing section, le section 201(1A) of the Act is explicit that interest on late deposit of TDS

M/S. LAXMINATH INFRASTRUCTURE PVT. LTD. ,CHURU. vs. ACIT, CIRCLE, JHUNJHUNU

In the result, the appeal of the assessee is allowed

ITA 385/JODH/2018[2012-13]Status: DisposedITAT Jaipur23 Aug 2022AY 2012-13

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

For Appellant: Shri R.P. Sharma (C.A.)For Respondent: Ms Runi Pal (Addl.CIT) a
Section 143(3)Section 145(3)Section 234BSection 244A(3)Section 271(1)(c)Section 274

B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.P. Sharma (C.A.) jktLo dh vksj ls@ Revenue by : Ms Runi Pal (Addl.CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 26/07/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 23/08/2022 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. This appeal by the assessee is directed

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 620/JPR/2016[2011-12]Status: DisposedITAT Jaipur04 Aug 2022AY 2011-12
For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(3)Section 36Section 36(1)(iii)Section 37(1)

244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 During the course of hearing, the ld. AR of the assessee has not pressed the e Ground No. 1. Hence, the same

M/S ALLEN CAREER INSTITUTE,JAIPUR vs. INCOME TAX OFFICER, WARD-2-1, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 617/JPR/2018[2013-14]Status: DisposedITAT Jaipur04 Aug 2022AY 2013-14
For Appellant: Shri Mahendra Gargieya, Advocate &For Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(3)Section 234ASection 244ASection 37(1)

B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate & Shri Dewang Gargieya, Advocate jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 05/05/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 4 /08/2022 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM This appeal