BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

16 results for “TDS”+ Section 197clear

Sorted by relevance

Delhi361Mumbai286Bangalore272Chennai122Karnataka114Raipur87Kolkata81Chandigarh62Hyderabad60Jaipur53Ranchi29Ahmedabad24Lucknow16Jodhpur16Indore13Surat12Cuttack10Pune9Varanasi8Allahabad7Guwahati6Nagpur6Cochin6Rajkot5Telangana4Visakhapatnam3Jabalpur3Patna3SC3Agra1

Key Topics

Section 206C65Section 201(1)18Section 194I16TDS16Section 194C10Section 1948Section 2508Section 271C8Section 206C(7)8Exemption

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 172/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

8
Penalty8
Limitation/Time-bar8
ITA 174/JODH/2019[2016-17]Status: Disposed
ITAT Jodhpur
05 Apr 2023
AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 175/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

ITA 173/JODH/2019[2016-17]Status: DisposedITAT Jodhpur05 Apr 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 194Section 194ISection 194LSection 201(1)

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

TDS in time, the powers to levy fee for the delay in filing the statement without an opportunity to be heard is illegal. 1.11. Your kind attention is also invited towards the following decisions which supports the contention of the appellant that for these technical defaults, it will not be justified to impose any penalty u/s 234E and the same

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

ITA 99/JODH/2023[2018-19]Status: DisposedITAT Jodhpur02 Nov 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Ms. Meenakshi Vohra, CIT-DR
Section 133ASection 194CSection 201(1)

TDS as per the prevailing conditions for F.Y. 2016-17 under the provisions of section 194C of the Income-tax Act, 1961. It is pertinent to mention here that now the assessee Deductor itself is regularly deducting tax at source on the payments made to VFPMCs from F.Y. 2018-19 onwards. This clearly construed that the Deductor assessee

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

ITA 98/JODH/2023[2017-18]Status: DisposedITAT Jodhpur02 Nov 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Ms. Meenakshi Vohra, CIT-DR
Section 133ASection 194CSection 201(1)

TDS as per the prevailing conditions for F.Y. 2016-17 under the provisions of section 194C of the Income-tax Act, 1961. It is pertinent to mention here that now the assessee Deductor itself is regularly deducting tax at source on the payments made to VFPMCs from F.Y. 2018-19 onwards. This clearly construed that the Deductor assessee

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 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 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 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

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 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 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 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

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

TDS deducted at source and old pending refunds of earlier year. Later, vide reply filed on 11.12.2019, the assessee submitted the "Claim" shown in the audited financials are related to claim filed against the parties for loss incurred also. Vide notice u/s 142(1) dated 18.12.2109, the assessee was again requested to explain the claim