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26 results for “TDS”+ Section 253(3)clear

Sorted by relevance

Mumbai533Delhi469Chennai170Bangalore121Karnataka90Kolkata57Chandigarh56Jaipur56Indore45Ahmedabad38Cochin32Pune30Raipur27Lucknow27Nagpur26Surat14Panaji13Rajkot13Hyderabad10Guwahati6Jodhpur6Varanasi5Jabalpur5Allahabad4Amritsar4Telangana4Patna4Visakhapatnam3SC2Dehradun2J&K1Cuttack1Calcutta1Agra1

Key Topics

Section 25027Section 271C24TDS20Section 201(1)16Section 194A12Section 253(1)10Section 253(5)10Section 14710Condonation of Delay10Section 139(1)

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

3. In ground No.1, the assessee has challenged the action of ld. CIT(A) in rejecting the prayer of the assessee for condoning the delay in filing the appeal. In this regard, the ld. AR submitted that the assessee is a Branch of Bank of India, Nagpur Circle. The branches of Bank of India, Nagpur Circle received orders under

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

3. In ground No.1, the assessee has challenged the action of ld. CIT(A) in rejecting the prayer of the assessee for condoning the delay in filing the appeal. In this regard, the ld. AR submitted that the assessee is a Branch of Bank of India, Nagpur Circle. The branches of Bank of India, Nagpur Circle received orders under

Showing 1–20 of 26 · Page 1 of 2

7
Limitation/Time-bar7
Addition to Income6

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)

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] against the DIN & Order No. ITBA/NFAC/S/250/2022-23/104772696(1) dt. 30/11/20222 passed u/s 250 of the Act by National Faceless Appellate Centre, Delhi [‘NFAC’ hereinafter] confirming the order dt. 31/03/2020 passed u/s 201(1) & 201(1A) of the Act by the Asstt./Dy. Commissioner of Income Tax Circle

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 140/NAG/2023[2019-20 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 134/NAG/2023[2015-16]Status: DisposedITAT Nagpur16 May 2024AY 2015-16

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 136/NAG/2023[2018-19 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 144/NAG/2023[2020-21]Status: DisposedITAT Nagpur16 May 2024AY 2020-21

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,GHAZIABAD vs. DEPUTY COMMISSIONE OF INCOMDE EF, GAZIABADQQQ.

In the result, appeal filed by the assessee being ITA no

ITA 137/NAG/2023[2018-19 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 138/NAG/2023[2018-19 (Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 135/NAG/2023[2016-17]Status: DisposedITAT Nagpur16 May 2024AY 2016-17

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 141/NAG/2023[2019-20 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 142/NAG/2023[2019-20(Q-3)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 143/NAG/2023[2019-20 (Q-4)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

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

3 & 4 of assessment order. No addition u/s 68 can be made. Reliance on: i) (2014) 42 taxmann.com 251 (Guj.) CIT vs. Ayachi Chandrashekhar Narsangji (251 – 253) ii) (2022) 145 taxmann.com 27 (Guj.) PCIT vs. Ambe Tradecorp (P.) Ltd. 9 Chandrakumar Madhusudanji Jajodia ITA no.399/Nag./2023 iii) (2024) 164 taxmann.com 764 (Guj.) PCIT vs. Merrygold Gems

YOGESH NANDALAL CHANDE,CHANDRAPUR vs. ITO WARD-1, CHANDRAPUR

In the result, appeal filed by the assessee is allowed

ITA 402/NAG/2024[2020-21]Status: DisposedITAT Nagpur23 Sept 2024AY 2020-21

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

For Appellant: Shri Sachin JaiswalFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 143(1)Section 154Section 90

253, which was duly reflected in Form no.26AS; and ii) Denial of credit of foreign tax credit of ` 6,99,334, on the contention that Form no.67, was not filed on or before the due date of furnishing the return of income under section 139(1). 3 Yogesh Nandlal Chande ITA no.402/Nag./2024 The assessee being unsuccessful before the Assessing

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

3 ITA.Nos.251 254 252 253 & 255 NAG 2024 premises of M/s. Tirupati Developers and during the survey proceedings, certain incriminating documents were found and impounded related to the assessee. Accordingly, the case of the assessee was reopened u/sec.147 of the Act after recording reasons as required u/sec.148(2) of the Act by taking necessary sanction from the Competent Authority

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

3 ITA.Nos.251 254 252 253 & 255 NAG 2024 premises of M/s. Tirupati Developers and during the survey proceedings, certain incriminating documents were found and impounded related to the assessee. Accordingly, the case of the assessee was reopened u/sec.147 of the Act after recording reasons as required u/sec.148(2) of the Act by taking necessary sanction from the Competent Authority

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

3 ITA.Nos.251 254 252 253 & 255 NAG 2024 premises of M/s. Tirupati Developers and during the survey proceedings, certain incriminating documents were found and impounded related to the assessee. Accordingly, the case of the assessee was reopened u/sec.147 of the Act after recording reasons as required u/sec.148(2) of the Act by taking necessary sanction from the Competent Authority

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

3 ITA.Nos.251 254 252 253 & 255 NAG 2024 premises of M/s. Tirupati Developers and during the survey proceedings, certain incriminating documents were found and impounded related to the assessee. Accordingly, the case of the assessee was reopened u/sec.147 of the Act after recording reasons as required u/sec.148(2) of the Act by taking necessary sanction from the Competent Authority

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

3 ITA.Nos.251 254 252 253 & 255 NAG 2024 premises of M/s. Tirupati Developers and during the survey proceedings, certain incriminating documents were found and impounded related to the assessee. Accordingly, the case of the assessee was reopened u/sec.147 of the Act after recording reasons as required u/sec.148(2) of the Act by taking necessary sanction from the Competent Authority