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15 results for “TDS”+ Section 270Aclear

Sorted by relevance

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Key Topics

Section 143(3)20Section 270A16Section 144C(5)11Double Taxation/DTAA8TDS8Penalty7Section 144C(13)6Section 14A6Addition to Income6Section 92C

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

In the result, the appeal filed by the Revenue is dismissed

ITA 1711/KOL/2024[2020-21]Status: DisposedITAT Kolkata29 Apr 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 274Section 40Section 80GSection 80PSection 80P(2)(d)

section 270A of the Act was issued on 08.09.2022. Subsequently, notices/reminder letters were issued on various dates but there was no response from the assessee. Accordingly, the Ld. AO imposed a penalty u/s 270A of the Act amounting to (i) Rs. 1,00,18,578/- at the rate of 200% of tax payable on under-reported income in consequence

5
Section 80I5
Disallowance5

ESTATE OF BINOY KUMAR CHANDRA,KOLKATA vs. ITO, WARD 32(2),, KOLKATA

In the result, appeal of the assessee is allowed

ITA 2810/KOL/2025[2020-2021]Status: DisposedITAT Kolkata15 Apr 2026AY 2020-2021

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Estate Of Binoy Kumar Chandra Vs. Office Of The Income-Tax Officer P-24, C.I.T. Road Entally, Ward-32(2), Kolkata, 10B, Kolkata-700014, West Bengal Middleton Row, Kolkata-700 71 (Appellant) (Respondent) Pan No. Aabae6679B Assessee By : Shri S.K. Tulsiyan & Ms. Lata Goyal, Ars Revenue By : Shri Aditya Bikram, Dr Date Of Hearing: 04.02.2026 Date Of Pronouncement: 15.04.2026

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Aditya Bikram, DR
Section 143(2)Section 148Section 148ASection 270ASection 270A(2)(b)Section 270A(6)

Section 270A of the Act. Aggrieved by the same, the assessee preferred the appeal before the ld. CIT(A). 4. In the appellate proceedings, the ld. CIT(A), after taking into account, the submissions of the assessee ,dismissed the appeal of the assessee Estate of Binoy Kumar Chandra; A.Y. 2020-21 by holding that assessee could not offer any explanation

OUTOTEC(FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),GURUGRAM vs. DCIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 350/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Feb 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

270A of the Act. 5.Initiation of penalty under Section 271A and 271B of the Act a. That on the facts and in the circumstances of the case and in law, Ld. AO erred in proposing to initiate penalty under Section 271A and 271B of the Act. 3. Brief facts of the case are that assessee is incorporated in Finland

OUTOTEC (FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),HARYANA vs. ACIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 351/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Feb 2023AY 2019-2020

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

270A of the Act. 5.Initiation of penalty under Section 271A and 271B of the Act a. That on the facts and in the circumstances of the case and in law, Ld. AO erred in proposing to initiate penalty under Section 271A and 271B of the Act. 3. Brief facts of the case are that assessee is incorporated in Finland

METSO OYJ,FINLAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), CIRCLE-1(2), KOLKATA

In the result, the appeal filed by the assessee is dismissed and the order of the Ld

ITA 616/KOL/2025[2022-23]Status: DisposedITAT Kolkata25 Aug 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270ASection 56Section 9

TDS") from the Assessed tax on total I.T.A. No.: 616/KOL/2025 Assessment Year: 2022-23 Metso OYJ. income, the Appellant was entitled to a refund and thus, section 234B was not applicable on the Appellant 5. Initiation of penalty, under section 270A

PRIMETALS TECHNOLOGIES INDIA PVT. LTD.,KOLKATA vs. ACIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 372/KOL/2022[2018-2019]Status: DisposedITAT Kolkata16 May 2024AY 2018-2019

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

270A of the Act. Ground 18: That the appellant craves leave to add and / or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this Appeal.” 3. In addition to the above grounds of appeal, the assessee has raised additional grounds of appeal for both the Assessment Years

PRIMETALS TECHNOLOGIES INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE-1(1), KOLKATA, KOLKATA

In the result, appeals of the assessee for Assessment Year 2017-18

ITA 371/KOL/2022[2017-2018]Status: DisposedITAT Kolkata16 May 2024AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 371 & 372/Kol/2022 Assessment Year: 2017-18 & 2018-19 Primetals Technologies India Pvt. Ltd. Acit, Circle-1(1), Kolkata 5Th Floor, Tower-C Vs Dlf, It Park-I 08 Majore Arterial Road New Town Kolkata - 700156 [Pan : Aaecv9657M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ajoy Vora, Sr. Advocate & Pooja Saraf, Ar Revenue By : Shri Rakesh Kumar Das, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 21/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 16/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Final Assessment Orders Framed U/S 143(3) R.W.S. 144C & 144C(5) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) By The Deputy Commissioner Of Income Tax, Circle – 1(1), Kolkata (Hereinafter The “Ld. Ao”) Even Dt. 29/04/2022, Passed In Pursuance Of The Directions Of The Ld. Dispute Resolution Panel -2, New Delhi, Dt. 18/02/2022 For Assessment Year 2017-18 & Dt. 04/03/2022 For Assessment Year 2018-19, Passed U/S 144C(5) Of The Act. 2. The Assessee Has Raised The Following Grounds Of Appeal For Assessment Year 2017-18:- “Ground 1:

For Appellant: Shri Ajoy Vora, Sr. Advocate and Pooja Saraf, ARFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 143(3)Section 144CSection 144C(5)Section 156Section 32(1)Section 92C

270A of the Act. Ground 18: That the appellant craves leave to add and / or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this Appeal.” 3. In addition to the above grounds of appeal, the assessee has raised additional grounds of appeal for both the Assessment Years

METSO OUTOTEC OYJ (EARLIER KNOWN AS OUTOTEC OYJ),GURUGRAM vs. ACIT, (INTERNATIONAL TAXATION) CIR. 1(2), KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 269/KOL/2023[2020-21]Status: DisposedITAT Kolkata29 Aug 2023AY 2020-21

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

Section 143(2)Section 143(3)Section 144C(13)

TDS Credit is of Rs.32,58,306/-, then, ld. Assessing Officer shall record a specific finding as to why Credit of reduced amount is to be given to the assessee. 21 Assessment Year: 2018-2019 & Assessment Year: 2020-2021 Metso Outotec OYJ (Earlier known as ‘Outotec OYJ”) 17. All other grounds, namely levy of interest under sections 234A and 234B

METSO OUTOTEC OYJ (EARLIER KNOWN AS OUTOTEC OYJ),GURUGRAM vs. DCIT, (INTERNATIONAL TAXATION) CIR. 1(2), KOLKATA

In the result, the appeals of the assessee are partly allowed

ITA 300/KOL/2022[2018-19]Status: DisposedITAT Kolkata29 Aug 2023AY 2018-19

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

Section 143(2)Section 143(3)Section 144C(13)

TDS Credit is of Rs.32,58,306/-, then, ld. Assessing Officer shall record a specific finding as to why Credit of reduced amount is to be given to the assessee. 21 Assessment Year: 2018-2019 & Assessment Year: 2020-2021 Metso Outotec OYJ (Earlier known as ‘Outotec OYJ”) 17. All other grounds, namely levy of interest under sections 234A and 234B

M/S. KONINKLIJKE PHILIPS N.V.,KOLKATA vs. A.C.I.T.(INTERNATIONAL TAXATION), CIRCLE - 1(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 129/KOL/2023[2020-2021]Status: DisposedITAT Kolkata25 Sept 2023AY 2020-2021

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 144C(13)Section 244A

270A of the Act for under-reporting/mis-reporting of income. The Appellant desires leave to add to or alter, by deletion, substitution or otherwise, any or all of the above grounds of objections, at any time before or during the hearing of the Appeal. The Appellant submits that the above grounds are independent and without prejudice to one another

RAJU SAHA,BARASAT, TWENTY FOUR PARGANAS NORTH vs. DCIT/ACIT, CIRCLE - 61,, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2056/KOL/2025[2018-2019]Status: DisposedITAT Kolkata13 Nov 2025AY 2018-2019

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2056/Kol/2025 Assessment Year: 2018-2019 Raju Saha,……………………………….……...……Appellant Swapanapuri, Duttapukur Hatkhola, Barasat, 24-Parganas (N), Kolkata-743248, West Bengal [Pan:Awops1579E] -Vs.- Dcit/Acit,…………………………………….……..Respondent Circle-61, Kolkata, Office Of The Deputy Commissioner Of Income Tax, Bamboo Villa, 169, A.J.C. Bose Road, Kolkata-700014

Section 10Section 142(1)Section 144Section 147Section 148Section 148ASection 192Section 270ASection 80C

section 144 of the Act was issued to the assessee, but the assessee failed to furnish any response. As per Form 16 filed by the assessee, gross salary of the assessee during FY 2017-18 is Rs.218,07,893/-. The assessee has been allowed exemption of Rs.2,34,913/- and Rs.3,00,000/- u/s. 10 on account

MCLEOD RUSSEL INDIA LIMITED,KOLKATA vs. A.C.I.T., CIRCLE-4(1), KOLKATA, KOLKATA

The appeals of the assessee are partly allowed

ITA 458/KOL/2022[2018-2019]Status: DisposedITAT Kolkata17 Jun 2025AY 2018-2019

Bench: the due date of filing of return under Section 139(1) of the Act.

Section 115JSection 139(1)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 37

TDS of Rs.10,20,11,960/-and TCS of Rs.43,630/-which was claimed in the return of income and also allowed in the draft assessment order passed on 30.06.2021. 12. The Appellant craves leave to add, alter, amend and/or withdraw any of the grounds or ground of appeal either before or at the time of appeal hearing

MECLEOD RUSSEL INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA, KOLKATA

The appeals of the assessee are partly allowed

ITA 454/KOL/2022[2017-2018]Status: DisposedITAT Kolkata17 Jun 2025AY 2017-2018

Bench: the due date of filing of return u/s 139(1) of the Act.

Section 115JSection 139(1)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 37

TDS of Rs.10,20,11,960/-and TCS of Rs.43,630/-which was claimed in the return of income and also allowed in the draft assessment order passed on 30.06.2021. 12. The Appellant craves leave to add, alter, amend and/or withdraw any of the grounds or ground of appeal either before or at the time of appeal hearing

IVL DHUNSERI PETROCHEM INDUSTRIES PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1712/KOL/2024[2020-2021]Status: DisposedITAT Kolkata24 Apr 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1712/Kol/2024 (नििाारण वर्ा / Assessment Year : 2020-2021) Ivl Dhunseri Petrochem Vs Dcit, Circle-11(1), Kolkata Industries Pvt. Ltd. Dhunseri House, 4A Woodburn Park, L.R.Sarani, West Bengal-700020 Pan No. :Aafcd 5214 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Akkal Dudhewala, Ca & Vidhi Ladia, Ca राजस्व की ओर से /Revenue By : Pradip Kumar Mondal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 19/03/2025 घोषणा की तारीख/Date Of Pronouncement : 23/04/2025 आदेश / O R D E R Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Dated 26/07/2024, Passed By The Assessment Unit, National Faceless Assessment Centre U/S.143(3) R.W.S.144C(13) R.W.S.144B Of The Act, For The Assessment Year 2020-2021 On The Following Grounds :- 1.(A) For That On The Facts & In The Circumstances Of The Case & In Law, The Tpo Erred In Making A Downward Adjustment Of Rs.24,72,79,392/- In Respect Of The Transfer Value Of Power By The Captive Power Plant At Haldia, West Bengal. (B) For That On The Facts & In The Circumstances Of The Case & In Law, The Methodology Followed By The Assessee To Benchmark The Arm'S Length Value Of The Power Transferred By The Eligible Unit To The Non-Eligible Unit Fulfilled The Internal Cup Parameters & In That View Of The Matter The Transfer Pricing Adjustment Made By The Tpo Was Impermissible On The Given Facts & In Law. (C) For That On The Facts & In The Circumstances Of The Case & In Law, The Manner In Which The Drp/Tpo Has Benchmarked

For Appellant: Shri Akkal Dudhewala, CA and VidhiFor Respondent: Pradip Kumar Mondal, CIT-DR
Section 115Section 143(3)Section 234ASection 270ASection 80ISection 92C

270A of the Act in respect of the claim of deduction for education cess to the tune of Rs.59,46,067/- despite having had taken cognizance of the fact that the appellant had suo moto disallowed the same by way of filing of Form 69. 3. For that on the facts and in the circumstances of the case

TATA CONSUMER PRODUCTS LIMITED (SUCCESSOR OF TATA COFFEE LTD.),KOLKATA vs. A.C.I.T., CIRCLE - 4(1), KOLKATA

Appeal of the assessee is partly allowed

ITA 2636/KOL/2024[2021-2022]Status: DisposedITAT Kolkata27 Oct 2025AY 2021-2022

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 144Section 144BSection 144C(5)Section 153Section 438Section 43BSection 80MSection 928Section 92B

section 43B of the Act without any basis, in the computation sheet forming an integral part of the final assessment order u/s 143(3) r.w.s. 144C(13) of the Act. 6.0 That on the facts and in the circumstances of the case and in law, the Ld. AO has grossly erred in not granting claim of deduction