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17 results for “TDS”+ Section 160(1)clear

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Key Topics

Section 206C64TDS17Section 143(1)16Section 194Q16Disallowance9Section 44A8Section 2508Section 271C8Section 206C(7)8Exemption

HARDEV SINGH,GAJSINGHPUR vs. INCOME-TAX OFFICER, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 353/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

GANESH SINGH GULAB JI,SUMERPUR vs. DDIT, CPC BANGALURU, INCOME TAX OFFICER-SUMERPUR, SUMERPUR

Appeals of the assessees are allowed for statistical purposes

8
Penalty8
Limitation/Time-bar8
ITA 563/JODH/2024[2022-23]Status: Disposed
ITAT Jodhpur
17 Feb 2026
AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

GANESH SINGH GULAB JI,SUMERPUR vs. DDIT, CPC, BENGALURU, INCOME TAX OFFICER-SUMEPUR, SUMERPUR

Appeals of the assessees are allowed for statistical purposes

ITA 564/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

KULDEEP,GOLUWALA DISTT.HANUMANGARH vs. INCOME TAX OFFICER WARD-1,, INCOME-TAX OFFICE, NEAR COLLECTORATE, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 705/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

VIMLA DEVI,RAISINGHNAGAR vs. INCOME TAX OFFICER, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 500/JODH/2025[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

JAGDISH PRASAD AND SONS HUF,HANUMANGARH JN. vs. INCOME-TAX OFFICER,WARD-1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 710/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

RAJESH GOYAL,HANUMANGARH TOWN vs. ITO WARD 1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 38/JODH/2025[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

KALU RAM SUSHIL KUMAR,PADAMPUR vs. ITO WARD - 1, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 525/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

160, Dhan Mandi, Padampur - 335041 2. 353/Jodh/2024 2023- Hardev Singh ITO DGQPS 24 Prop. M/s Abhiraj Ganganagar 4289 J Trading Company, Shop No. 12-B1/2, Dhan Mandi, Gajsinghpur - 335024 3. 705/Jodh/2024 2022- Kuldeep ITO Ward – 1 BUCPK 23 Prop. M/s Sahab Hanumangarh 1975 P Ram Kuldeep, Shop No. 38, Dhan Mandi, Goluwala - 335802 4. 710/Jodh/2024 2023- Jagdish Prasad

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 161/JODH/2023[2012-13]Status: DisposedITAT Jodhpur15 Dec 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 159/JODH/2023[2011-12]Status: DisposedITAT Jodhpur15 Dec 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 164/JODH/2023[2014-15]Status: DisposedITAT Jodhpur15 Dec 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 162/JODH/2023[2012-13]Status: DisposedITAT Jodhpur15 Dec 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 163/JODH/2023[2013-14]Status: DisposedITAT Jodhpur15 Dec 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 165/JODH/2023[2015-16]Status: DisposedITAT Jodhpur15 Dec 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 166/JODH/2023[2016-17]Status: DisposedITAT Jodhpur15 Dec 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 160/JODH/2023[2011-12]Status: DisposedITAT Jodhpur15 Dec 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(7)Section 250Section 271C

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together