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3 results for “TDS”+ Section 244A(1)(b)clear

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Mumbai200Delhi133Bangalore66Kolkata42Karnataka21Ahmedabad12Chennai10Chandigarh9Hyderabad6Jaipur5Dehradun4Cochin4Lucknow3Pune3Himachal Pradesh2SC2Amritsar1Telangana1Cuttack1

Key Topics

Section 80P6Section 80P(2)(a)4Section 143(3)3Section 145(3)3Deduction3Disallowance3Section 244A2Section 271(1)(c)2Section 282Business Income

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 576/LKW/2019[2012-13]Status: HeardITAT Lucknow17 Apr 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 133(3)Section 133(6)Section 143(3)Section 145(3)

244A on refund for AY 2010-11 amounting to Rs.19,182/- was not shown in ITR. Thus, an addition of Rs.19,182/- was made to total income Ground of appeal no. 5 -Addition of Rs.19182/- b. This ground of appeal was not pressed by the appellant. Hence, this ground of appeal is dismissed. The addition of Rs.19,182/- is confirmed

2
Penalty2

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

244A of the Income Tax Act 1961 without allowing deduction u/s 80P(2)(a)(iii) when this interest is directly linked with and attributable to the appellant's activity of marketing of sugar cane grown by its members which activity falls u/s 80P(2)(a)(iii) of the Income Tax Act of 1961. ITA No.295/LKW/2023 Page

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

ITA 294/LKW/2023[2014-15]Status: DisposedITAT Lucknow18 Sept 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

244A of the Income Tax Act 1961 without allowing deduction u/s 80P(2)(a)(iii) when this interest is directly linked with and attributable to the appellant's activity of marketing of sugar cane grown by its members which activity falls u/s 80P(2)(a)(iii) of the Income Tax Act of 1961. ITA No.295/LKW/2023 Page