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122 results for “TDS”+ Section 133A(1)clear

Sorted by relevance

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Key Topics

Section 143(3)85Survey u/s 133A80Section 133A77Section 194J76Section 201(1)75TDS53Section 194C50Section 6849Section 20144Addition to Income

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 704/KOL/2022[2018-2019]Status: DisposedITAT Kolkata05 Jul 2023AY 2018-2019

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 133ASection 201Section 201(1)

133A(2A) of the Income Tax Act was carried out in the Office premises of the assessee on 12.10.2017 for verification of TDS that was required to be deducted as per the provisions of Chapter XVIIB of the Income Tax Act. According to the ld. Assessing Officer, the assessee was required to deduct TDS on the payment of interest

M/S. HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,HOOGHLY vs. D.C.I.T., CIRCLE - 23(), HOOGHLY, HOOGHLY

In the result, all the appeals of the assessee are allowed for statistical purposes

Showing 1–20 of 122 · Page 1 of 7

44
Section 153A43
Deduction39
ITA 703/KOL/2022[2017-2018]Status: Disposed
ITAT Kolkata
05 Jul 2023
AY 2017-2018

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 133ASection 201Section 201(1)

133A(2A) of the Income Tax Act was carried out in the Office premises of the assessee on 12.10.2017 for verification of TDS that was required to be deducted as per the provisions of Chapter XVIIB of the Income Tax Act. According to the ld. Assessing Officer, the assessee was required to deduct TDS on the payment of interest

DCIT, C.C. I, KOLKATA, KOLKATA vs. AMARNATH SHROFF, KOLKATA

In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos

ITA 1494/KOL/2010[2001-02]Status: DisposedITAT Kolkata02 Mar 2016AY 2001-02

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Respondent: Shri Anil Kumar Pande, JCIT, Sr.DR
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 274

TDS of Rs.l,63,242/-, self assessment tax u/s.140A of Rs.5,27,991/- and regular tax of Rs. 2,01,275/-paid on 22-07-2008. The appellant is still due to pay tax and interest of Rs.53,445/- . For Assessment Year 2005-06, the appellant on a total income of Rs. 84,75,7201- was liable

AMAR NATH SHROFF,KOLKATA vs. DY. COMMISSIONER OF INCOME TAX, KOLKATA

In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos

ITA 1797/KOL/2009[2001-02]Status: DisposedITAT Kolkata02 Mar 2016AY 2001-02

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Respondent: Shri Anil Kumar Pande, JCIT, Sr.DR
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 274

TDS of Rs.l,63,242/-, self assessment tax u/s.140A of Rs.5,27,991/- and regular tax of Rs. 2,01,275/-paid on 22-07-2008. The appellant is still due to pay tax and interest of Rs.53,445/- . For Assessment Year 2005-06, the appellant on a total income of Rs. 84,75,7201- was liable

M/S. SAREGAMA INDIA LIMITED,KOLKATA vs. ACIT, (TDS) CIRCLE - 59, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

ITA 1813/KOL/2009[2008-09]Status: DisposedITAT Kolkata20 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: S/Shri J. P. Khaitan & Pratyush Jhunjhunwala, AdvocatesFor Respondent: Shri R. P. Nag, JCIT, Sr. DR
Section 133ASection 194JSection 201Section 201(1)

1(a). That on the facts and circumstances of the case, the learned CIT (Appeals) erred in upholding the action of the Assessing Officer in treating the appellant as assessee in default for the purpose of section 201 of the Act for not deducting TDS under section 194J of the Act on outright purchase of copyright. l(b). That

A.C.I.T., CIRCLE-2, HOOGLY, HOOGHLY vs. SWAPAN KUMAR MONDAL, HOOGHLY

In the result, appeal of the revenue is dismissed

ITA 1952/KOL/2013[2008-09]Status: DisposedITAT Kolkata13 Jul 2018AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 Assistant Commissioner Of Income Tax, Circle-2, Hooghly……...……...………………...……..Appellant Swapan Kumar Mondal..…….…..…….……………………..…………………………………..……….…..Respondent Uttarayan Station Road Chinsurah R.S. Dist. Hooghly Pin – 712 102 [Pan : Aedpm 6336 A]

Section 133ASection 143(1)Section 147Section 148Section 250Section 68

133A of the Act, was much before the filing of the return of income. The reasons recorded are based on the information contained in the return of income. It is well settled that for exercising the power of reopening, the Assessing Officer should have new tangible material which has come into 3 Assessment Year: 2008-09 Swapan Kumar Mondal

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1049/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2024AY 2014-2015

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,RANGPO, EAST SIKKIM vs. DCIT (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1044/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1048/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Aug 2024AY 2014-2015

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1050/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Aug 2024AY 2015-2016

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1054/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Aug 2024AY 2017-2018

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5 , GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1051/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Aug 2024AY 2015-2016

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKAM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1053/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-2017

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1052/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-2017

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1045/KOL/2024[2012-2013]Status: DisposedITAT Kolkata26 Aug 2024AY 2012-2013

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1055/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Aug 2024AY 2017-2018

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T., CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1046/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

ITA 1047/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Aug 2024AY 2013-2014

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 144Section 147Section 201Section 201(1)Section 206CSection 206C(7)

Section 206C(7) are as under: Appeals against orders passed u/s Appeals against orders passed u/s 201(1) r.w.s. 201(1A) 206C(6A) r.w.s. 206C(7) AYs ITA Nos.: AYs ITA Nos.: 2012-13 1044/KOL/2024 2012-13 1045/KOL/2024 2013-14 1046/KOL/2024 2013-14 1047/KOL/2024 2014-15 1048/KOL/2024 2014-15 1049/KOL/2024 2015-16 1050/KOL/2024 2015-16 1051/KOL/2024 2016-17 1052/KOL/2024

SUVAPRASANNA BHATTACHARYA,KOLKATA vs. ACIT, CIRCLE - 55, KOLKATA, KOLKATA

In the result, appeal filed by assessee is allowed

ITA 1303/KOL/2010[2006-07]Status: DisposedITAT Kolkata06 Nov 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2006-07 Suvaprasanna Bhatacharya V/S. Acit, Circle-55, Bh-167, Salt Lake, Sector- 54/1, Rafi Ahmed Ii, Kolkata-700 016 Kidwai Road, [Pan No.Aedpb 2611 R] Kolkata – 700 016 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 131Section 131(1)Section 142(1)Section 271(1)Section 28

TDS (-) 1,29,449 Total 25,23,977 ITA No.1303/Kol/2010 A.Y. 2006-07 Suvaprasanna Bhattacharya v. ACIT, Cir-55, Kol. Page 5 Advance tax paid (-) 25,000 Total 24,98,977 Less paid u/s. 140A (-) 6,600 Total 24,92,377 Add 234B 7,50,419 Add 234C 123 Total Tax payable 30,23,135” In this appeal challenge

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 708/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

133A of the Act was carried out in the case of the assessee. On the basis of documents found during the course of survey, the A.O. was of the view that the assessee company had not complied with the TDS provisions properly in the following cases: “i. TDS was not made at all on payment of Rs. 1