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.

25 results for “disallowance”+ Section 194C(3)clear

Sorted by relevance

Mumbai547Kolkata413Delhi402Chennai200Bangalore181Ahmedabad135Hyderabad69Jaipur58Cuttack52Cochin48Rajkot42Visakhapatnam40Raipur38Pune38Indore36Nagpur25Chandigarh25Amritsar21Surat19Panaji17Karnataka15Lucknow14Allahabad13Ranchi12Guwahati11Patna7Kerala7Calcutta5Jodhpur5Dehradun5Agra4SC3Jabalpur3Gauhati1Telangana1Uttarakhand1Rajasthan1Varanasi1

Key Topics

Section 4028Section 80I27Section 194C25Section 143(3)24Disallowance16Addition to Income16Deduction15TDS15Section 14714Section 153A

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

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

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya
Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

194C (7) was made by Finance Act, 2015 and the provision of section 194(7) was applicable in the case of assessee for A.Y. 2013-14. 3. Any other grounds which may be raised at the time of hearing with the permission of Hon'ble ITAT.‖ 3. Facts in Brief:– The assessee respondent filed its return of income

Showing 1–20 of 25 · Page 1 of 2

13
Section 40A(3)11
Section 143(1)10

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

3. Whether on the facts and circumstances of the case, the Ld.CIT(A) is justified in holding that only contractor should be in the line of business of plying, hiring and leasing of goods carriages whereas the section 194C(6) nowhere mention that only contractor should be in the business of plying, hiring and leasing of goods carriages. 4. Whether

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

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

ITA 343/NAG/2015[2011-12]Status: DisposedITAT Nagpur26 Oct 2018AY 2011-12

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Ajay SinghFor Respondent: Shri U.U. Kasar
Section 131Section 133ASection 40A(3)

3) of the Act. The Assessing Officer also made addition of penalty expenses of ` 1,19,230, rent of ` 1,98,450 under section 40(a)(ia) of the Act for failure to deduct TDS under section 194I of the Act, and also disallowed the amount of ` 2,57,530 towards advertisement expenses 6 M/s. Pyramid Developers M/s. Pyramid Arcade

KHALID NADEEM ALLARAKHA,NAGPUR vs. I.T.O. WARD 3(4), NAGPUR

In the result, appeal is partly allowed

ITA 9/NAG/2016[2009-10]Status: DisposedITAT Nagpur27 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Manoj MoryaniFor Respondent: Shri A.R. Ninawe
Section 143(1)Section 143(2)Section 143(3)Section 40Section 40A(3)Section 43A(3)

3) r/w rule 6DD(c)(v). Therefore, in view of the aforesaid circumstances, the finding of the learned Commissioner (Appeals) is wrong against law and facts and cannot be sustained in the eyes of law. Accordingly, we set aside the findings of the learned Commissioner (Appeals) on this ground and delete the addition to the tune

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

ASTT.COMMISSIONER OF INCOME TAX,AMRAVATI CIR.AMRAVATI, AMRAVATI vs. SHRI AKASH RAMESHWAR PANPALIA,

In the result, the appeal filed by the Revenue is dismissed

ITA 446/NAG/2014[2008-09]Status: DisposedITAT Nagpur08 Mar 2018AY 2008-09

Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhacit, Vs Akash Rameshwar Panpalia, Amravati Circle, Ward No.14, Dhamangaon Amravati, Aayakar Railway, Distt.-Amravati–4447–9. Bhawan, Ambapeth, Pan–Aiopp8687J Amravati–444601. (Appellant) (Respondent) Appellant By Sh.R.K.Baral, Sr.Dr Respondent By Sh.K.P.Dewani, Adv. Date Of Hearing 08.03.2018 Date Of Pronouncement 08.03.2018

Section 143(3)Section 194CSection 40Section 40A(3)Section 44A

disallowance of expenses of Rs.1,19,18,353/– made without deduction of TDS and the payments for the same were made for more than Rs.20,000/– in a single day in cash, contravening section 194C and 40A(3

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Vijay Agrawal
Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

3 SOT 798 and V Kay Translines (P) Ltd. Vs ITO 2011-TIOL-318-ITAT-MUM. Therefore, I uphold the order of the CPC u/s 143(1) disallowing 30% of the amount 4 Raghav Agritech paid to the contractor without deduction of tax for violating the provisions of section 40(a)(ia) r.w.s. 194C

ASSTT.COMMISSIONER OF INCOME TAX ,CIRCLE-4, NAGPUR vs. SHRI NANDLAL B MALOO, NAGPUR

In the result, assessee’s cross objection is partly allowed

ITA 311/NAG/2012[2004-05]Status: DisposedITAT Nagpur30 Jun 2017AY 2004-05

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Abhay AgrawalFor Respondent: Shri A.R. Ninawe
Section 147Section 148Section 153A

section 194C was also issued in Form no.16A. The Assessing Officer has arrived at this conclusion about the receipt of the interest without going through the record. The assessment of M/s Nandlal Enterprises Ltd. has been concluded on 30th March 2006 wherein the said amount has been accepted as payment towards the 10 Shri Nandlal B. Maloo transport of coal

SHRI SANJAY KUMAR SINGH ,NAGPUR vs. INCOME TAX OFFICER WARD 8(1), NAGPUR

Appeal is allowed in above terms

ITA 96/NAG/2020[2006-07]Status: DisposedITAT Nagpur23 Dec 2022AY 2006-07

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.96/Nag/2020 िनधा"रण वष" / Assessment Year : 2006-07 Shri Sanjay Kumar Singh, Vs. Ito, Ward- 8(1), Nagpur. Hanshu Patel Building, Amravati Road, Wadi, Nagpur- 440023. Pan : Axbps9499K Appellant Respondent Assessee By None : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 27.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2006-07 Arises Against The Cit(A)-2, Nagpur’S Order Dated 21.08.2019 Passed In Case No. Cit(A)-2/141/2013-14, Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. The Very Factual Position Existed On All Previous Hearing As Well. He Is Accordingly Proceeded Ex-Parte.

For Respondent: Shri G. J. Ninawe
Section 143(3)Section 194CSection 40

disallowance of Rs.9,22,133/- on account of his failure to deduct TDS on the alleged truck hire charges payments. 3. Mr. Ninawe vehemently contended that the assessee ought to have deducted TDS on the ground that hire charges paid to various brokers without deducting TDS. He further quotes section 194C

M/S TAWARI TRADERS ,BULDHANA vs. INCOME TAX OFFICER WARD -2, KHAMGAON

In the result, appeal by the assessee stands dismissed

ITA 193/NAG/2019[2013-14]Status: DisposedITAT Nagpur04 Mar 2025AY 2013-14

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

For Appellant: Shri Rachit ThakkarFor Respondent: Shri Abhay Y. Marathe
Section 36Section 36(1)(iii)Section 40

194C and 200 in the instant case), he would still go scot free, without suffering the consequences of such monetary default in spite of specific provisions laying down these consequences. The Punjab & Haryana High Court has exhaustively interpreted Section 40(a(ia) keeping in mind different aspects. We would again quote the following paragraphs from the said judgment, with

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

ITA 176/NAG/2022[2014-15]Status: DisposedITAT Nagpur30 Jan 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

Section 143(3)Section 271

194C unlike in this case wherein the said party had deducted TDS at the rate of 10% under section 194J (a section applicable when payee is a professional/ technical service provider). It was also stated that, the entries in the TDS statement hosted by the Department are based on the TDS returns filed by the deductors and as such

INCOME TAX OFFICER WARD-7(2), NAGPUR vs. M/S SHIVPRAKASH RAJNARAYAN MISHRA(HUF), NAGPUR

In the result, Revenue’s appeal is dismissed and assessee’s

ITA 238/NAG/2012[2008-09]Status: DisposedITAT Nagpur25 Oct 2018AY 2008-09

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Rajendra Gupta a/wFor Respondent: Shri U.U. Kasar
Section 194C

disallowance of undisclosed transportation receipts at ` 1,04,73,178 made by the Assessing Officer though the deductors have rightly debited the receipts in the account of the assessee as freight charges. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in considering that if all receipts are taken

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

ITA 435/NAG/2014[2005-06]Status: DisposedITAT Nagpur22 Oct 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Abhay AgarwalFor Respondent: Dr. Milind Bhusari &
Section 194CSection 40

section 40(a)(ia) r.w.s. 194C of the Act. 4. On the other hand, the Ld. Counsel for the assessee submitted that the assessee made payments to M/s. Ramkrishna Transport Company, who in turn, disbursed the amount among the truck owners for the services rendered by truck owners to the assessee. However, there is no finding of fact

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

ITA 437/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Abhay AgarwalFor Respondent: Dr. Milind Bhusari &
Section 194CSection 40

section 40(a)(ia) r.w.s. 194C of the Act. 4. On the other hand, the Ld. Counsel for the assessee submitted that the assessee made payments to M/s. Ramkrishna Transport Company, who in turn, disbursed the amount among the truck owners for the services rendered by truck owners to the assessee. However, there is no finding of fact

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

ITA 436/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Abhay AgarwalFor Respondent: Dr. Milind Bhusari &
Section 194CSection 40

section 40(a)(ia) r.w.s. 194C of the Act. 4. On the other hand, the Ld. Counsel for the assessee submitted that the assessee made payments to M/s. Ramkrishna Transport Company, who in turn, disbursed the amount among the truck owners for the services rendered by truck owners to the assessee. However, there is no finding of fact