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4 results for “TDS”+ Section 271A(2)(k)clear

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Bangalore27Mumbai25Karnataka21Delhi21Visakhapatnam5Jaipur4Pune3Kolkata2Nagpur2Cuttack2Raipur1

Key Topics

Section 271(1)(c)4Addition to Income4Section 403Section 2743Section 143(2)2Section 271(1)2Section 2712Section 145(3)2Section 44A2Cash Deposit

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

ITA 1114/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Deepak Somani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(3)Section 145(3)Section 234ASection 234BSection 250Section 270A(1)Section 271Section 44A

k@ORDER PER: DR. S. SEETHALAKSHMI, J.M. These are two appeals filed by the assessee against two separate orders of ld. CIT (A), National Faceless Appeal Centre (NFAC) Delhi dated 24.03.2025 passed under section 250 of the I.T. Act, 1961, for the assessment years 2017-18 and 18- 19. 2. The assessee has raised the following grounds of appeal :- Govindam

2
Penalty2
Disallowance2

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

In the result, the appeal filed by the assessee is allowed

ITA 169/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Praveen Saraswat, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 194ASection 194A(3)(iii)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40

271A : Failed to keep, maintain, or retain books of accounts, documents etc. as required u/s 44AA. 271B : Failed to get the accounts audited or obtain audit report as required under section 44AB or furnish such report alongwith return under section 139(1) or in response to notice under section 142(1)(i). 271C : Failed to deduct tax at source, wholly

GOVIND SAINI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 629/JPR/2023[2017-2018]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-2018

Bench: Or At The Time Of Hearing Of Appeal.”

For Appellant: Sh. Mukesh Khandelwal (CA)For Respondent: Sh. Monisha Chaudhary (Addl. CIT)
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 44A

section 143(3) of the Income Tax Act, by ITO, Ward 7(2), Jaipur. 2 Govind Saini vs. ITO 2. In this appeal, the assessee has raised following grounds: - “1. That the ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in confirming the addition of Rs. 2237511/- on account of amount received

INCOME-TAX OFFICER, JAIPUR vs. INDU RATHORE, JAIPUR

In the result, appeal of the revenue is dismissed

ITA 515/JPR/2023[2017-18]Status: DisposedITAT Jaipur12 Dec 2023AY 2017-18

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

For Appellant: Shri Abhishek Dalmia, C.AFor Respondent: Shri Anup Singh, Addl. CIT a
Section 143(2)Section 69A

k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, A.M. This appeal filed by the Revenue is directed against the order of the ld. CIT(A) dated 12-06-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 wherein the Revenue has raised the following grounds of appeal:- ‘’1. Whether on the facts