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8 results for “TDS”+ Section 206C(7)clear

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Key Topics

Section 206C64TDS8Natural Justice7Limitation/Time-bar6Section 206C(1)2

M/S SINGHAL CONCAST PVT. LTD,LUCKNOW vs. THE INCOME TAX OFFICER(TDS)-1, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 10/LKW/2022[2015-2016]Status: DisposedITAT Lucknow27 Apr 2022AY 2015-2016

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 206Section 206CSection 206C(1)Section 206C(6)

section 206C(1). Having said so, we restore the issue to Assessing Officer with direction to grant relief to assessee under the provision of 206C(1) of Act, with regards to only sale of scrap arising out of manufacturing activity in course of ship breaking after providing due opportunity of hearing to assessee.” 7. The Hon'ble High Court

THE DISTRICT MINING OFFICER,BAREILLY vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, the appeal of the assessee is partly allowed

ITA 246/LKW/2018[2008-09]Status: DisposedITAT Lucknow30 Jun 2025AY 2008-09
Section 206CSection 250

7) of the Act. Following the said order, the ITAT Lucknow Bench in the\ncase of the assessee had ruled similarly.\n9.\nHowever, from a perusal of the Hon'ble High Court orders cited by the Jaipur\nBench of the Tribunal, it appears that none of them were with regard to the provisions of\nSection 206C(1C)/206C

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 302/LKW/2019[2010-11]Status: DisposedITAT Lucknow18 Oct 2022AY 2010-11

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

7 3. The assessee has raised common grounds in these appeals. The grounds raised for Assessment Year 2010-11 are reproduced hereunder: 1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 303/LKW/2019[2011-12]Status: DisposedITAT Lucknow18 Oct 2022AY 2011-12

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

7 3. The assessee has raised common grounds in these appeals. The grounds raised for Assessment Year 2010-11 are reproduced hereunder: 1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 304/LKW/2019[2012-13]Status: DisposedITAT Lucknow18 Oct 2022AY 2012-13

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

7 3. The assessee has raised common grounds in these appeals. The grounds raised for Assessment Year 2010-11 are reproduced hereunder: 1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 305/LKW/2019[2013-14]Status: DisposedITAT Lucknow18 Oct 2022AY 2013-14

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

7 3. The assessee has raised common grounds in these appeals. The grounds raised for Assessment Year 2010-11 are reproduced hereunder: 1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 306/LKW/2019[2014-15]Status: DisposedITAT Lucknow18 Oct 2022AY 2014-15

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

7 3. The assessee has raised common grounds in these appeals. The grounds raised for Assessment Year 2010-11 are reproduced hereunder: 1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

ITA 307/LKW/2019[2015-16]Status: DisposedITAT Lucknow18 Oct 2022AY 2015-16

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Amit Nigarm, D.R
Section 206C

7 3. The assessee has raised common grounds in these appeals. The grounds raised for Assessment Year 2010-11 are reproduced hereunder: 1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable