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43 results for “TDS”+ Disallowanceclear

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Key Topics

Section 25039 TDS30 Disallowance22 Section 143(3)21 Addition to Income21 Deduction20 Section 4018 Section 14715 Section 143(2)10 Section 271(1)(b)

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

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

ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 250Section 32Section 32(1)

disallowance of Rs. 3,34,390/- for non-deduction of TDS. On the issue of disallowance of Rs. 3,34,390/- covered

UTTAR BIHAR GRAMIN BANK,MUZAFFARPUR vs. DC/AC CIRCLE-2, MUZAFFARPUR

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

ITA 186/PAT/2025[2016-17]Status: HeardITAT Patna23 Jul 2025AY 2016-17

Showing 1–20 of 43 · Page 1 of 3

10

Section 142(1)9

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.186/Pat/2025 Assessment Year: 2016-17 Uttar Bihar Gramin Bank……….....…..…………………....Appellant Sharma Complex, Ramna Kalambagh Chowk, Muzaffarpur, Bihar – 842002. [Pan: Aaaju0238J] Vs. Dc/Ac, Circle-2, Muzaffarpur.……….…............................…..…..... Respondent Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Appellant. Shri Rajat Datta, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 22, 2025 Date Of Pronouncing The Order : July 23, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Patna ["Cit(A)"] For The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income Declaring A Total Loss Of Rs.47,24,77,982. The Case Was Selected For Scrutiny Under Compulsory Manual Selection Criteria During The Financial Year 2017-18. Accordingly, Statutory Notices Under Sections 143(2) & 142(1) Of The Income-Tax Act, 1961 ("The Act") Were Issued & Duly Served Upon The Assessee. In Response, The Assessee Appeared & Made Certain Submissions. However, The Assessing Officer Made The Following Additions/Disallowances: Rs.16,84,20,016: Provision For Npa.

Section 36(1)(va)

Disallowed under Chapter XVII-B for non-deduction of TDS. Rs.84,57,75,179: Disallowed claim of interest. Rs.5,08,291: Disallowed

BIHAR STATE TOURISM DEVELOPMENT CORPORATION LTD,PATNA vs. DCIT/ACIT CIRCLE-2, PATNA

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 271/PAT/2025[2017-18]Status: HeardITAT Patna09 Dec 2025AY 2017-18

disallowance of interest on EPF\nand TDS.\n3.1. The facts in brief are that during the year the assessee paid

SUVIKSHA HEALTH CARE PRIVATE LIMITED,MUZAFFARPUR vs. ITO, NATIONAL E-ASSESMENT CENTRE

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 394/PAT/2025[2018-19]Status: DisposedITAT Patna03 Nov 2025AY 2018-19

Section 142(1)Section 143(2)

TDS) and disallowance of such default. In response to\nthe notice issued under section 143(2) of the Income-tax Act, 1961,\nthe

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

disallowing Rs.46,190/-on the account of expenses claimed in the profit and loss account for payment made under interest on TDS

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

disallowing Rs.46,190/-on the account of expenses claimed in the profit and loss account for payment made under interest on TDS

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

disallowing Rs.46,190/-on the account of expenses claimed in the profit and loss account for payment made under interest on TDS

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

disallowing Rs.46,190/-on the account of expenses claimed in the profit and loss account for payment made under interest on TDS

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

disallowing Rs.46,190/-on the account of expenses claimed in the profit and loss account for payment made under interest on TDS

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

disallowing Rs.46,190/-on the account of expenses claimed in the profit and loss account for payment made under interest on TDS

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 1/PAT/2021[2012-13]Status: DisposedITAT Patna17 May 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

disallowed to the assessee on the ground that while making commission payment to Assessment Years: 2012-2013 & 2013-2014 Ravi Lochan Singh Monisha Rao Saraswati, Ankita Saikia and Surya Narayan Mishra, the assessee did not deduct the TDS

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 2/PAT/2021[2013-14]Status: DisposedITAT Patna17 May 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

disallowed to the assessee on the ground that while making commission payment to Assessment Years: 2012-2013 & 2013-2014 Ravi Lochan Singh Monisha Rao Saraswati, Ankita Saikia and Surya Narayan Mishra, the assessee did not deduct the TDS

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

ITA 365/PAT/2025[2018-19]Status: DisposedITAT Patna19 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 147Section 263Section 40

disallowed the certain payments made towards freight charges are covered under the TDS provision , the TDS default is made by the assessee

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 259/PAT/2018[2010-11]Status: DisposedITAT Patna10 Apr 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 148Section 40

disallowance of Rs.32,71,379/-. 11. The ld. Assessing Officer during the course of assessment proceedings found that the assessee had made payments to carriage outwards and commission paid to Hawkers and it has not deducted TDS

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

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

ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250

disallowed the sums of ₹55,19,700/- (being the sums of ₹54,59,700/- out of freight charges plus ₹60,000/- on account of accounting charges) for non-deduction of TDS

DCIT, CIRCLE-4, PATNA, DAKBANGLOW CHAURAHA PATNA vs. KRISHNA SEEDS, SP VERMA ROAD PATNA

In the result, appeal in ITA No

ITA 164/PAT/2025[2014-15]Status: DisposedITAT Patna01 Sept 2025AY 2014-15

disallowance made by the Assessing Officer by applying the provisions of section 40(a)(ia) of the Act on account of non-deduction of TDS

JANARDAN PRASAD,PATNA vs. CIT (A), PATNA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 371/PAT/2023[2009-10]Status: DisposedITAT Patna25 Feb 2025AY 2009-10

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2009-10

For Appellant: Shri Soumitra Choudhury, Advocate &For Respondent: Shri Ashwani Kr. Singal, JCIT

Section 250Section 40Section 40A(3)

disallowance made by invoking the provisions of section 40(a)(ia) in respect of the non- deduction of TDS on the payment

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28

TDS was not deducted on payments to CSP, a sum of ₹71,79,910/- paid to CSP agents was disallowed

PUNAM HISARIA,SITAMARHI vs. DC/AC, CIRCLE-03, DARBH, DARBH

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 80/PAT/2023[2017-18]Status: DisposedITAT Patna09 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.80/Pat/2023 Assessment Year: 2017-18 Punam Hisaria ………. Appellant (Pan: Abupa3945R)

Section 143(2)Section 143(3)Section 194Section 194CSection 194C(6)Section 194C(7)Section 250Section 40

disallowed 30 percent of amount of Freight paid to the transporters who have given declaration for non-deduction of TDS

ACIT, CIRCLE-4, PATNA vs. M/S KRISHNA SEEDS, PATNA

In the result, appeal in ITA No

ITA 138/PAT/2019[2014-15]Status: DisposedITAT Patna01 Sept 2025AY 2014-15

disallowance made by the Assessing Officer by applying the provisions of section 40(a)(ia) of the Act on account of non-deduction of TDS