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8 results for “TDS”+ Section 120(4)(b)clear

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Key Topics

Section 14710Addition to Income8Section 1486Section 143(2)6Section 406Section 139(1)5Section 133A5Section 148(2)5Section 1515Survey u/s 133A

PADMAVATI REALITIES,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 255/NAG/2024[2019-20]Status: DisposedITAT Nagpur03 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

4. On being aggrieved with the assessment order, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) after examining the written submissions, documents placed on record such as lay outs, registered sale deeds etc., noted that the Assessing Officer had relied on some diary or loose papers which are incomplete in nature

5
TDS2
Disallowance2

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX, NAGPUR-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 251/NAG/2024[2017-18]Status: DisposedITAT Nagpur03 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

4. On being aggrieved with the assessment order, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) after examining the written submissions, documents placed on record such as lay outs, registered sale deeds etc., noted that the Assessing Officer had relied on some diary or loose papers which are incomplete in nature

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 252/NAG/2024[2018-19]Status: DisposedITAT Nagpur03 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

4. On being aggrieved with the assessment order, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) after examining the written submissions, documents placed on record such as lay outs, registered sale deeds etc., noted that the Assessing Officer had relied on some diary or loose papers which are incomplete in nature

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 253/NAG/2024[2019-20]Status: DisposedITAT Nagpur03 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

4. On being aggrieved with the assessment order, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) after examining the written submissions, documents placed on record such as lay outs, registered sale deeds etc., noted that the Assessing Officer had relied on some diary or loose papers which are incomplete in nature

PADMAVATI REALITIES,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 254/NAG/2024[2017-18]Status: DisposedITAT Nagpur03 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

4. On being aggrieved with the assessment order, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) after examining the written submissions, documents placed on record such as lay outs, registered sale deeds etc., noted that the Assessing Officer had relied on some diary or loose papers which are incomplete in nature

SHRI DEEPAK SITARAM LADDHAD,BULDHANA vs. DEPUTY COMMISSIONER OF INCOME TAX, AKOLA CIRCLE, AKOLA

In the result, appeal of the Assessee is Allowed

ITA 375/NAG/2017[2010-11]Status: DisposedITAT Nagpur16 Nov 2022AY 2010-11

Bench: S.S.Viswanethra Ravi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.375/Nag/2017 िनधा"रण वष" / Assessment Year : 2010-11 Shri Deepak Sitaram The Deputy Commissioner Of Laddhad Laddhad Hospital, Vs Income Tax, Akola Circle, Behind Shivaji College, Akola. Wankhede Layoiut, Buldhana – 443001. Pan: Aarpl 4180 F Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri G.J.Ninawe – Dr Date Of Hearing 10/11/2022 Date Of Pronouncement 16/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Nagpur Dated 17.07.2017 Emanating From The Order Of The Assessing Officer Dated 14.03.2013. The Assessee Has Raised The Following Grounds Of Appeal: “1] Learned C.I.T.(A) Erred In Confirming The Disallowance The Interest Amounting To Rs.2,80,926/- Out Of Disallowance The Interest Made By A.O. Amounting To Rs.3,69,635/-. 2] Learned C.I.T.(A) Erred In Not Properly Appreciate The Fact Of The Case & Various Submission Filed Before The A.O. & Before Her.

Section 143(3)Section 36(1)(iii)

B Mahajan 6283 6. Sitaram Laddhad 33,000 Total 24,64,227 3. The AO observed that assessee had claimed interest expenditure of Rs.26,53,824/-. The AO calculated notional interest @15% which works out to Rs.3,69,635/- on the interest free advances and disallowed the said amount of Rs.3,69,635/- under section 36(1)(iii) r.w.37

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

4 Chandrakumar Madhusudanji Jajodia ITA no.399/Nag./2023 5. In grounds no.1 & 2, the assessee has challenged the validity of notice under section 148 of the Act. 6. In ground no.3, the assessee has challenged the validity of assessment framed without issuance of notice under section 143(2) of the Act even though the return of income was filed on 23/10/2018

GOPAL DENESHCHANDRA TULSHAN ,AKOLA vs. INCOME TAX OFFICER, WARD-3, AKOLA

In the result, appeal filed by the assessee is partly allowed

ITA 201/NAG/2023[2006-07]Status: DisposedITAT Nagpur09 Sept 2024AY 2006-07

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 201(1)(b)Section 40Section 50

4:– In the assessment order A.O. has disallowed interest expenses at ` 2,03,227, under section 50(a)(ia), the break up of which is as under:– a) M/s. Kach Ghar, Akola (Prop. Sunil D. tulshan) ` 1,86,667 b) Sohanlal Ganeshlal Bilala ` 7,777 c) Vijay Oil Industries ` 8,783 –––––––– ` 2,03,227 ====== Gopal Dineshchandra Tulshan ITA no.201/Nag./2023