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11 results for “TDS”+ Section 254(2)clear

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Key Topics

Section 14710Addition to Income10Section 139(1)7Section 143(2)7Section 35A6Survey u/s 133A6Section 133A5Section 148(2)5Section 1515Section 34

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AKOLA, NAGPUR vs. RBSD AND FN DAS, NAGPUR

In the result, appeal by the Revenue stands dismissed

ITA 36/NAG/2024[2017-18]Status: DisposedITAT Nagpur14 Feb 2025AY 2017-18

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

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 263Section 44ASection 69C

254 2. D. Govind ` 9,99,700 3. D.S. Prakash ` 9,84,000 4. E.V. Mani ` 9,83,000 5. P. Suresh ` 9,85,000 6. P. Suryaprakash ` 9,94,000 7. S. Satyanarayana ` 9,91,000 8. V. Ramesh ` 9,81,000 ` 14,41,180 9. N. Appalaramulu ` 45,06,179 10. Pradeep Kumar Katakwar

5
TDS5
Disallowance2

INCOME TAX OFFICER WARD-2, KHAMGAON, KHAMGAON vs. RENUKA OIL INDUSTRIES, KHAMGAON

In the result, Revenue’s appeal stands dismissed

ITA 390/NAG/2024[2013-14]Status: DisposedITAT Nagpur27 Jan 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 139Section 139(1)Section 139(4)Section 143(2)Section 154Section 35A

254 of the Act or Commissioner of Income Tax (Appeals) under section 250 of the Act. It has also been held in various subsequent case laws that this restriction is not applicable to the appellate authorities and that the appellate authorities can entertain claims made otherwise than by way of return or revised return of income provided the appellate authorities

YASH TRAVELS AND TOURS PRIVATE LIMITED,NAGPUR vs. THE INCOME TAX OFFICER WARD - 2(2) NAGPUR, NAGPUR

In the result, the grounds of appeal raised by the assessee are

ITA 481/NAG/2025[2023-2024]Status: DisposedITAT Nagpur26 Mar 2026AY 2023-2024

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy(Physical Hearing) Yash Travels & Tours Pvt. Ltd. Ito, Ward–2(2), Nagpur F–5, Shrdha House, Vs Aayakar Bhawan, Civil Lines, Kingsway, Nagpur–4440001. Nagpur–440001. [Pan: Aaacy3931D] Appellant / Assessee Respondent / Revenue

Section 10(37)Section 234ASection 254(1)Section 96

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 18/06/2025for the Assessment Year (AY) 2023-24. The assessee has raised the following grounds of appeal

SNNEHSHILP CONSTRUCTIONS,AURANGABAD vs. ITO WARD 1(5), NAGPUR

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

ITA 413/NAG/2023[2005-2006]Status: DisposedITAT Nagpur11 Jul 2024AY 2005-2006

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

For Appellant: Shri Milind BhusariFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 144Section 263Section 40

section 254 of the Act vide order dated 08/09/2016, determining income of ` 53,44,392, which included addition of ` 24,09,973, @ 8% on gross receipt of ` 3,01,24,661. The assessee being aggrieved with the order so passed by the learned CIT(A), is in further appeal before the learned CIT(A). 8. The learned CIT(A) dismissed

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 142(1)Section 143Section 144BSection 68

2 for ease of reference. e) Quantum of interest paid and rate of interest:- The assessee has also submitted the details with respect to interest rate and quantum of interest. Your kindness may appreciate that the assessee has duly deducted TDS and deposited same to the credit of the ex-chequer. Duly complying with the law, the assessee had also

DIGP GC CRPF,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL, TDS, GHAZIBAD

In the result, this appeal of assessee is allowed

ITA 302/NAG/2025[2013-14/2014-15]Status: DisposedITAT Nagpur25 Feb 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Digp Gc Crpf, Nagpur Dcit, Central Processing Cell, Offices Of The Digp Group Centre, Vs Tds, Hingna Road, Digdoh Hills, Midc Area, Tds Cpc, Aayakar Bhawan, Sector Nagpur, Maharashtra – 440019. –3, Vaishali, Ghaziabad, Uttar [Pan: Aaaagd0143E] Pradesh – 201010. Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani, Advocate Revenue By Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing 25.02.2026 Date Of Pronouncement 25.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 200A(1)Section 234ESection 254(1)

TDS CPC, Aayakar Bhawan, Sector Nagpur, Maharashtra – 440019. –3, Vaishali, Ghaziabad, Uttar [PAN: AAAAGD0143E] Pradesh – 201010. Appellant / Assessee Respondent / Revenue Assessee by Shri Kapil Hirani, Advocate Revenue by Shri Surjit Kumar Saha, Sr. DR Date of hearing 25.02.2026 Date of pronouncement 25.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal

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

2(b) to sec.263 of the Act and set aside the assessment order of the Assessing Officer and directed the Assessing Officer to re-do the assessment by making necessary inquiries and verification of the claim of the assessee. Similar was the position, with respect to the appeals ITA.Nos.252 & 253/NAG./2024 for the assessment 7 ITA.Nos.251 254

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

2(b) to sec.263 of the Act and set aside the assessment order of the Assessing Officer and directed the Assessing Officer to re-do the assessment by making necessary inquiries and verification of the claim of the assessee. Similar was the position, with respect to the appeals ITA.Nos.252 & 253/NAG./2024 for the assessment 7 ITA.Nos.251 254

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

2(b) to sec.263 of the Act and set aside the assessment order of the Assessing Officer and directed the Assessing Officer to re-do the assessment by making necessary inquiries and verification of the claim of the assessee. Similar was the position, with respect to the appeals ITA.Nos.252 & 253/NAG./2024 for the assessment 7 ITA.Nos.251 254

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

2(b) to sec.263 of the Act and set aside the assessment order of the Assessing Officer and directed the Assessing Officer to re-do the assessment by making necessary inquiries and verification of the claim of the assessee. Similar was the position, with respect to the appeals ITA.Nos.252 & 253/NAG./2024 for the assessment 7 ITA.Nos.251 254

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

2(b) to sec.263 of the Act and set aside the assessment order of the Assessing Officer and directed the Assessing Officer to re-do the assessment by making necessary inquiries and verification of the claim of the assessee. Similar was the position, with respect to the appeals ITA.Nos.252 & 253/NAG./2024 for the assessment 7 ITA.Nos.251 254