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.

20 results for “TDS”+ Section 56(2)clear

Sorted by relevance

Delhi1,656Mumbai1,436Bangalore785Chennai526Indore434Hyderabad395Kolkata357Ahmedabad335Chandigarh245Cochin192Jaipur179Pune169Karnataka157Visakhapatnam83Raipur82Cuttack73Lucknow64Jabalpur57Rajkot46Surat45Ranchi43Amritsar30Nagpur29Agra24Dehradun21Guwahati20Jodhpur20Varanasi16Patna15Telangana12Panaji12Allahabad8SC7Kerala5Calcutta4Uttarakhand2Rajasthan1

Key Topics

Section 143(3)48Section 15420Addition to Income20Section 153A9Section 1459Section 1947Business Income6Section 2505Section 1485Section 42

KAVITA RATHORE,JAIPUR vs. ITO (TDS), UDAIPUR

In the result, appeal of the assessee is allowed

ITA 90/JODH/2022[2014-15]Status: DisposedITAT Jodhpur14 Jul 2023AY 2014-15
Section 194Section 194ISection 201Section 201(1)

2) of section 56.] It is also evident that the assessee has made the payment by way of the auction money paid to UIT, Udaipur has tabulated herein above which amounts to Rs. 47,03,680/-. Thus, after the provision made applicable the assessee has paid the amount which is below the prescribed limit for deduction of TDS

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 26/JODH/2021[2016-17]Status: Disposed
5
Survey u/s 133A5
Rectification u/s 1545
ITAT Jodhpur
07 Oct 2021
AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

Section 143(3)Section 263

TDS is same i.e. 10% under both the 11 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT Sections. Thus there is no escapement of income from the clutches of revenue. It is therefore sincerely requested that the impugned order passed by Pr. CIT u/s 263 of the Income Tax Act, 1961 may kindly be quashed and oblige.” 5. On the other hand

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

2. In this ground, the appellant has challenged disallowance of expenses on which TDS was not made. This disallowance was made by the AO as there were certain expenses on which TDS was not made and the appellant himself had admitted this fact and made disallowance in his ITR. The stand of the appellant is that once income is assessed

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)

2. Details was submitted at the time of hearing for Asstt. Year 2013-14. 3. Copy of Ledger account from 01.04.2013 to 31.03.2017 in support of Assets/Machinery sold is enclosed. 4. As per which it is clear that Advances were taken against the Sale of Assets & equipments & machinery. 5. Further Jurisdiction of Wagad Infraprojects Private Limited (WIPL) is also with

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 64/JODH/2020[2012-13]Status: DisposedITAT Jodhpur01 May 2025AY 2012-13
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 63/JODH/2020[2011-12]Status: DisposedITAT Jodhpur01 May 2025AY 2011-12
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 65/JODH/2020[2013-14]Status: DisposedITAT Jodhpur01 May 2025AY 2013-14
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 67/JODH/2020[2015-16]Status: DisposedITAT Jodhpur01 May 2025AY 2015-16
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 66/JODH/2020[2014-15]Status: DisposedITAT Jodhpur01 May 2025AY 2014-15
For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

2. The brief facts of the case are that the assessee is a L/H of Partner of M/s. Keshariyaji Filling Station, a dealer of Bharat Petroleum. The assessee firm filed its last ITR for the AY 2010-11 and after that assessee has not filed its ITRs. As per information received from ADIT (Inv.)-II, Udaipur vide letter

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

sections 147/148 of the Act and those powers are saved. The question involved in the present set of appeals and review petition is answered accordingly in terms of CA No. 6580/2021 Etc. Page 56 of 59 www.taxmann.com the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. 5.6 Since, there is no finding

ACIT, CENTRAL CIRCLE-3, JODHPUR vs. BHANWAR SINGH RATHORE , PALI

Accordingly, it is held that the AO rightly added Rs.19,06,200/- u/s 68 of the IT. Act,1961. The appellant fails on this ground. The ground raised by the appellant regarding this issue is, hereby, ...

ITA 347/JODH/2019[2012-13]Status: DisposedITAT Jodhpur21 Dec 2020AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Acit-Central Circle-2 Bhanwar Singh Rathore बनाम/ Room No.68, Income Tax Office Bagh Niwas, Sumerpur Road Paota, C-Road Village-Mandali, Hemawas, Pali Vs. Jodhpur, Rajasthan- 342 006. Rajasthan-306 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) : & C.O. No.02/Jodh/2020 (Arising Out Of Ita No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Bhanwar Singh Rathore Acit-Central Circle-2 बनाम/ Bagh Niwas, Sumerpur Road Room No.68, Income Tax Office Village-Mandali, Hemawas, Pali Paota, C-Road Vs. Rajasthan-306 401 Jodhpur, Rajasthan- 342 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri A.S. Yadav- Ld. Sr. DR
Section 143(3)

56,263/- which was not found to be agricultural income on inquiry, as claimed by the assessee . The Assessee, upon receipt of notice, has filed cross-objections on following grounds: - 1. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in sustaining addition of Rs.19,06,200/- in respect of cash deposits

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 600/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

Section 115BSection 145(3)Section 68Section 69C

56,06,219/-. After considering the already declared gross profit of Rs.4,36,79,809/-, the differential amount of Rs. 1,19,26,410/- is added by the AO to the total income of the assessee. It is seen that the total turnover of Rs. 185,35,46,666/- comprises an amount of Rs. 1,11,60,612/- which