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19 results for “TDS”+ Section 272A(1)(d)clear

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Delhi174Mumbai112Chennai88Bangalore68Visakhapatnam56Pune32Karnataka26Ahmedabad20Nagpur19Kolkata19Lucknow18Panaji15Indore12Cochin11Surat11Hyderabad7Jaipur4Rajkot4Raipur4Chandigarh4Patna3Cuttack2Jodhpur2Kerala1Jabalpur1SC1Guwahati1Varanasi1Allahabad1

Key Topics

Section 200A97Section 234E61TDS19Section 15414Section 200A(1)14Rectification u/s 15414Section 115W6Section 1434Section 2503Section 246A

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
2
Exemption2
Reassessment2
Section 206C
Section 246A
Section 250

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

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

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

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

D E R PER BENCH: These are appeals filed by Bank of India, the assessee, in respect of its forty three different branches spread across its zonal office in Nagpur against the respective orders of National Faceless Appeal Centre (NFAC), Delhi for Assessment Years 2013–14,2014–15 & 2015–16. Since common issues are involved, all these appeals were heard

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

D E R PER BENCH: These are appeals filed by Bank of India, the assessee, in respect of its forty three different branches spread across its zonal office in Nagpur against the respective orders of National Faceless Appeal Centre (NFAC), Delhi for Assessment Years 2013–14,2014–15 & 2015–16. Since common issues are involved, all these appeals were heard

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

272A became redundant and by adding a proviso to the said section, this effect was therefore limited upto 01.07.2011. 17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub–section (3) of section 200 or any proviso to sub–section (3) of section 206C

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 406/NAG/2017[2015-2016]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-2016

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

ITA 25/NAG/2018[2014-2015]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-2015

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

ITA 26/NAG/2018[2015-2016]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-2016

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

BLOCK DEVELOPMENT OFFICER , PANCHAYATI SAMITI , MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1, AKOLA

Appeals are allowed

ITA 27/NAG/2018[2016-2017]Status: DisposedITAT Nagpur14 Oct 2022AY 2016-2017

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 237/NAG/2019[2013-14 Q-2]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 238/NAG/2019[2013-14 Quarter3 ]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 239/NAG/2019[2013-14 Quarter4]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 240/NAG/2019[2014-15 Quarter -3]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 241/NAG/2019[2014-15 Quarter-4]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 242/NAG/2019[2015-16 Quarter-2]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 243/NAG/2019[2015-16 Quarter -3]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

ANIL LADHARAM HASSIJA,GONDIA vs. INCOME TAX OFFICER TDS WARD 2 (4) , BHANDARA

Appeals are allowed

ITA 37/NAG/2020[2014-15]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-15

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 405/NAG/2017[2014-2015]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-2015

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2), AKOLA , AKOLA

Appeals are allowed

ITA 404/NAG/2017[2013-2014]Status: DisposedITAT Nagpur14 Oct 2022AY 2013-2014

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant