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14 results for “TDS”+ Section 246A(1)clear

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Key Topics

Section 271C26Section 201(1)18Section 25014TDS14Section 200A13Section 194A12Section 246A(1)(c)10Limitation/Time-bar10Penalty8Section 253(1)(a)

GORAKSHAN SABHA, NAGPUR,WARDHA ROAD, NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF,GOI

In the result, appeal of the assessee is dismissed

ITA 91/NAG/2023[2013-14]Status: DisposedITAT Nagpur23 Apr 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200A
7
Section 115W6
Deduction3
Section 206C
Section 246A
Section 250

section 200A of the Income Tax Act, 1961 by the ITO, TDS Ward-51(1), Nagpur for the A.Y.2014-15.” 2.2 Thus, the ld.CIT(A) has categorically given the finding that assessee had filed appeal before the ld.CIT(A) against he intimation by the Income Tax Officer(ITO) for recovery of outstanding demand. Along with Form-36, the assessee has enclosed

GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI

In the result, appeal of the assessee is dismissed

ITA 92/NAG/2023[2014-15]Status: DisposedITAT Nagpur23 Apr 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

section 200A of the Income Tax Act, 1961 by the ITO, TDS Ward-51(1), Nagpur for the A.Y.2014-15.” 2.2 Thus, the ld.CIT(A) has categorically given the finding that assessee had filed appeal before the ld.CIT(A) against he intimation by the Income Tax Officer(ITO) for recovery of outstanding demand. Along with Form-36, the assessee has enclosed

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

TDS provisions stringent which is a charging section and Sec. 200A on the other hand is a machinery provision for making prima facie adjustment. The Hon'ble Court in the case of Rajesh Kourani vs Union of India (supra) held that:- 16, We now come to the petitioner's central challenge viz. of non permissibility to levy fee under section

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

The appeal of the assessee stands ALLOWED

ITA 2/NAG/2023[2013-14]Status: DisposedITAT Nagpur22 Apr 2024AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 002/Nag/2023 निर्धारण वषा / Assessment Year : 2013-14 Bank Of India Nagpur Zonal Office, 3Rd Floor, Csd Dept., Kingsway, Nagpur-440001 Pan: Aaacb0472C . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 201Section 201(1)Section 246A(1)(ha)Section 250Section 253(1)(a)

TDS and imposition of interest in appeal before Ld. NFAC u/s 246A(1)(ha) of the Act. 2.3 Aggrieved by the order of Ld. NFAC, the assessee came in present appeals with as many as nine argumentative grounds which prima-facie appeared to be not in consonance with rule 8 of Income Tax Appellate Tribunal Rules, 1963 [‘ITAT-Rules’ hereinafter

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSESSIG OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

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

ITA 20/NAG/2023[2018-19]Status: DisposedITAT Nagpur30 Aug 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.20/Nag/2023 िनधा"रण वष" / Assessment Year : 2018-19 Bajaj Steel Industries The Assessing Officer, Limited, Vs National E-Assessment 539/540, Imambada Road, Centre, Delhi. Maharashtra. Pan: Aaacb 5340 H Appellant / Assessee Respondent / Revenue Assessee By Shri Rajesh V. Loya – Ca Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 28/08/2023 Date Of Pronouncement 30/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld.Cit(A)[Nfac], Delhi Dated 22.12.2022 For A.Y.2018-19 Emanating From Assessment Order Under Section 143(3) R.W.S. 144B Of The Act Dated 24.04.2021. The Assessee Has Raised Following Grounds Of Appeal : Bajaj Steel Industries Limited [A]

Section 143(3)Section 250Section 40

TDS credit is unjustified. 14. That the learned CIT(A) erred in law and on facts in sustaining the action of AO in charging interest u/s. 234A, 5 Bajaj Steel Industries Limited [A] 234B and 234C of the Income Tax Act. The interest charged is improper. 15. That for any other grounds with kind permission of your honour

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 7/NAG/2023[2011-12]Status: DisposedITAT Nagpur22 Mar 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

246A(1)(c) of the Act. Without going into merits of case, in the absence of evidence justifying/explaining inordinate delay in filing these appeals, the Ld. NFAC placing reliance on catena of judicial precedents came to dismissed these appeals in limine on a technical ground of limitation. ITAT-Nagpur Page 2 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, ITWARI ,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS) RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 3/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

246A(1)(c) of the Act. Without going into merits of case, in the absence of evidence justifying/explaining inordinate delay in filing these appeals, the Ld. NFAC placing reliance on catena of judicial precedents came to dismissed these appeals in limine on a technical ground of limitation. ITAT-Nagpur Page 2 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, BUTIBORI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 8/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

246A(1)(c) of the Act. Without going into merits of case, in the absence of evidence justifying/explaining inordinate delay in filing these appeals, the Ld. NFAC placing reliance on catena of judicial precedents came to dismissed these appeals in limine on a technical ground of limitation. ITAT-Nagpur Page 2 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, DHARAMPETH,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 4/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

246A(1)(c) of the Act. Without going into merits of case, in the absence of evidence justifying/explaining inordinate delay in filing these appeals, the Ld. NFAC placing reliance on catena of judicial precedents came to dismissed these appeals in limine on a technical ground of limitation. ITAT-Nagpur Page 2 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 5/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

246A(1)(c) of the Act. Without going into merits of case, in the absence of evidence justifying/explaining inordinate delay in filing these appeals, the Ld. NFAC placing reliance on catena of judicial precedents came to dismissed these appeals in limine on a technical ground of limitation. ITAT-Nagpur Page 2 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 6/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

246A(1)(c) of the Act. Without going into merits of case, in the absence of evidence justifying/explaining inordinate delay in filing these appeals, the Ld. NFAC placing reliance on catena of judicial precedents came to dismissed these appeals in limine on a technical ground of limitation. ITAT-Nagpur Page 2 of 6 Bank of India Vs JCIT(TDS

M/S. RAI UDYOG LTD.,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

ITA 311/NAG/2022[2014-2015]Status: DisposedITAT Nagpur21 Mar 2024AY 2014-2015

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 154Section 194ISection 201(1)Section 24Section 246A(1)(c)Section 250Section 271C

TDS sought to be deducted from the payment made against the purchase of immovable property. 5.2 Aggrieved by the imposition the assessee in this case too instituted an appeal before Ld. NFAC u/s 246A(1)(c) of the Act on 18/02/2021 with a delay of 1014 days. During the appellate proceedings the assessee was granted as many as three opportunities

RAI UDYOG LTD.,NAGPUR vs. INCOME TAX OFFICER (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

ITA 312/NAG/2022[2014-2015]Status: DisposedITAT Nagpur21 Mar 2024AY 2014-2015

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 154Section 194ISection 201(1)Section 24Section 246A(1)(c)Section 250Section 271C

TDS sought to be deducted from the payment made against the purchase of immovable property. 5.2 Aggrieved by the imposition the assessee in this case too instituted an appeal before Ld. NFAC u/s 246A(1)(c) of the Act on 18/02/2021 with a delay of 1014 days. During the appellate proceedings the assessee was granted as many as three opportunities

M/S. SHI vs. HAKTI VEHICLE AGENCY PVT. LTD,NAGPURVS.ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, NAGPUR

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

ITA 30/NAG/2023[2014-15]Status: DisposedITAT Nagpur16 Apr 2024AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 030/Nag/2023 निर्धारण वषा / Assessment Year : 2014-15 M/S Shivshakti Vehicle Agency Pvt Ltd. 101, Shivam Towers, Opp. Vikas Eng. Corp., Wardhaman Nagar, Nagpur-440008 Pan: Aahcs4685D . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(3)Section 246A(1)(a)Section 250Section 37(1)Section 44A

TDS etc. 2.2 Aggrieved assessee carried the matter in appeal before first appellate authority u/s 246A(1)(a) of the Act, wherein Ld. NFAC allowed the assessee’s appeal partly, however confirmed the first two disallowance on equi-reasons. 2.3 Further aggrieved assessee came in present appeal with two substantive grounds as laid in appeal memo; ‘1) On the facts