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26 results for “TDS”+ Section 201(3)clear

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Key Topics

TDS21Section 41(1)4Section 143(1)(a)2

POPULAR PRINTERS vs. THE INCOME TAX OFFICER (TDS)

ITA/233/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague

M/S. POPULAR TRADERS vs. THE INCOME TAX OFFICER

ITA/210/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERS THE INCOME TAX OFFICER

Showing 1–20 of 26 · Page 1 of 2

For Respondent:

TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague

POPULAR DEALERS vs. THE INCOME TAX OFFICER (TDS)

ITA/224/2019HC Kerala09 Jun 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S.POPULAR DEALERSFor Respondent: THE INCOME TAX OFFICER

TDS) 345 ITR 288? (c) Ought not the learned Tribunal have held that Section 201 is found on the instance when the deductee/payee fails to pay the tax on the payment made by the deductor or fails to show the same in the return filed? (d) Ought not the learned Tribunal have held that the assessing authority passed a vague

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

201 ITR 894 (Karn.); CIT v. 987) 165 ITR 386 (AP); CIT v. Markapakula Agamma (1987) Merchandisers P. Ltd. (1990) 182 ITR 107 (Ker.) In all these decisions, the several High Courts held that if the cost of acquisition of tenancy rights cannot be determined, the consideration received by reason of surrender of such tenancy rights could not be subjected

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

201 ITR 894 (Karn.); CIT v. 987) 165 ITR 386 (AP); CIT v. Markapakula Agamma (1987) Merchandisers P. Ltd. (1990) 182 ITR 107 (Ker.) In all these decisions, the several High Courts held that if the cost of acquisition of tenancy rights cannot be determined, the consideration received by reason of surrender of such tenancy rights could not be subjected

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

201 ITR 894 (Karn.); CIT v. 987) 165 ITR 386 (AP); CIT v. Markapakula Agamma (1987) Merchandisers P. Ltd. (1990) 182 ITR 107 (Ker.) In all these decisions, the several High Courts held that if the cost of acquisition of tenancy rights cannot be determined, the consideration received by reason of surrender of such tenancy rights could not be subjected

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

201 ITR 894 (Karn.); CIT v. 987) 165 ITR 386 (AP); CIT v. Markapakula Agamma (1987) Merchandisers P. Ltd. (1990) 182 ITR 107 (Ker.) In all these decisions, the several High Courts held that if the cost of acquisition of tenancy rights cannot be determined, the consideration received by reason of surrender of such tenancy rights could not be subjected

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

201 ITR 894 (Karn.); CIT v. 987) 165 ITR 386 (AP); CIT v. Markapakula Agamma (1987) Merchandisers P. Ltd. (1990) 182 ITR 107 (Ker.) In all these decisions, the several High Courts held that if the cost of acquisition of tenancy rights cannot be determined, the consideration received by reason of surrender of such tenancy rights could not be subjected

CATHOLIC SYIAN BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX(TDS)

ITA/87/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LTD., vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),

ITA/104/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/129/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/95/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LIMITED, vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

ITA/153/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/86/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

ITA/100/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/101/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/156/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/85/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/88/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME

CATHOLIC SYRIAN BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/141/2019HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

3, SANKARATHIL BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA- 689 501, BY ADVS. V.ABRAHAM MARKOS, SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS, SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC GHAZIABAD-201 301 SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.67/2019 AND CONNECTED CASES, THE COURT ON THE SAME