BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

155 results for “TDS”+ Section 201(3)clear

Sorted by relevance

Mumbai1,548Delhi1,528Bangalore1,094Chennai646Kolkata462Indore368Ahmedabad285Pune285Karnataka256Jaipur223Cochin203Raipur177Hyderabad175Nagpur155Chandigarh127Cuttack88Surat63Visakhapatnam63Rajkot57Jodhpur56Lucknow56Jabalpur50Ranchi40Panaji36Telangana27Kerala26Amritsar25Agra25Dehradun24Allahabad18Patna17SC13Guwahati10Varanasi8Himachal Pradesh6Orissa3Rajasthan3J&K1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 201(1)186Section 194A164TDS98Deduction87Section 25084Section 20184Condonation of Delay71Limitation/Time-bar60Exemption56Section 271C

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 160/NAG/2022[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

TDS statement on 17.05.2011 and therefore, the limitation period for passing the order under section 201 expires on 31.03.2014, whereas, the order under section 201 has been passed by the Assessing Officer on 27.03.2018. It was submitted that the said order is clearly passed beyond the limitation period as provided in section 201(3

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 153/NAG/2022[2010-11]Status: DisposedITAT Nagpur09 Jun 2022AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

TDS statement on 17.05.2011 and therefore, the limitation period for passing the order under section 201 expires on 31.03.2014, whereas, the order under section 201 has been passed by the Assessing Officer on 27.03.2018. It was submitted that the said order is clearly passed beyond the limitation period as provided in section 201(3

Showing 1–20 of 155 · Page 1 of 8

...
26
Section 194C18
Section 194C(6)18

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

TDS in compliance with provisions of section 194C(6) is required to be cancelled. In Such facts, tne action or the Id. AO of raising the demand for tax of Rs. 61,78,095/-, Rs. 57,84,468/-, Rs. 69,27,997/-, Rs. 2,43,03,965/- & Rs. 34,30,645/- u/s 201

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 111/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

3 Bank of India ITA No.122/Nag./2022 (Assessment Year : 2013–14) Bank of India, Umred Branch Nagpur Zonal Office 3rd Floor, CSD department Kingsways …………… Appellant Nagpur–440 001 PAN No: AAACB0472C v/s ACIT, CPC,TDS(Ghaziabad) ..…….………. Respondent Uttar Pradesh–201 010 ITA No.138/Nag./2022 (Assessment Year : 2014–15) Bank of India, Bazar Chowk Narkhed Branch Nagpur Zonal Office 3rd Floor

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 104/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

3 Bank of India ITA No.122/Nag./2022 (Assessment Year : 2013–14) Bank of India, Umred Branch Nagpur Zonal Office 3rd Floor, CSD department Kingsways …………… Appellant Nagpur–440 001 PAN No: AAACB0472C v/s ACIT, CPC,TDS(Ghaziabad) ..…….………. Respondent Uttar Pradesh–201 010 ITA No.138/Nag./2022 (Assessment Year : 2014–15) Bank of India, Bazar Chowk Narkhed Branch Nagpur Zonal Office 3rd Floor

INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1), NAGPUR

In the result, appeal filed by the assessee for A

ITA 4/NAG/2024[2013-14]Status: DisposedITAT Nagpur23 Sept 2024AY 2013-14

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 201Section 201(1)Section 201(3)

section 201(3) the Financial Act, 2012. 3. The non–deduction TDS and interest thereon u/s 201(1) and 201

M/S INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 3/NAG/2024[2012-13]Status: DisposedITAT Nagpur23 Sept 2024AY 2012-13

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

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 201Section 201(1)Section 201(3)

section 201(3) the Financial Act, 2012. 3. The non–deduction TDS and interest thereon u/s 201(1) and 201

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 392/NAG/2022[2012-13]Status: DisposedITAT Nagpur28 Sept 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 391/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 364/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 362/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 365/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 360/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 361/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISISONER OF INCOME TAX, TDS, CIRICLE-51(10, NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 388/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 386/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 387/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 366/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 389/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 363/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

3. Briefly stated, the facts of the case are that the assessee is a Nationalised Bank engaged in the banking business. Section 194A mandates that tax has to be deducted at source in respect of interest paid/credited to the account of the customers. A spot verification in some branches of the assessee bank was conducted in March, 2016 and default