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14 results for “TDS”+ Search & Seizureclear

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Key Topics

Section 26362Section 153A56Section 12716Section 143(3)16Limitation/Time-bar7Revision u/s 2637Section 136Section 153C4Section 1534Section 143(2)

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

3
TDS3
Survey u/s 133A3
ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

seizure operation u/s. 132 of the Act were carried out at the business premises of the assessee company along with residential premises of director of the company. Subsequent to search, notice u/s. 153A of the Act issued on 25.11.2021. In compliance, the assessee furnished the return of income on 12.02.2022 u/s. 153A of the Act on ITBA portal declaring income

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

seizure action was conducted in M/s Mentors Eduserv group at Patna. During the search, it was found that the faculty members are receiving salary but claiming expenses against the salary, which is not allowable. The AO has relied upon Section 194J in this regard and Section 44AA of the Income Tax Act. The AO made out the case that

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

seizure action was conducted in M/s Mentors Eduserv group at Patna. During the search, it was found that the faculty members are receiving salary but claiming expenses against the salary, which is not allowable. The AO has relied upon Section 194J in this regard and Section 44AA of the Income Tax Act. The AO made out the case that

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

seizure operation under section 132(1) and survey operation under section 133A of the Income Tax Act were conducted at various premises of Subhash Prasad Yadav Group of cases on 23.02.2018. In order to give a logical end to the search proceeding, the case of the assessee was centralized with ACIT, Central Circle-3, Patna and it has not been

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

seizure operation under section 132(1) and survey operation under section 133A of the Income Tax Act were conducted at various premises of Subhash Prasad Yadav Group of cases on 23.02.2018. In order to give a logical end to the search proceeding, the case of the assessee was centralized with ACIT, Central Circle-3, Patna and it has not been

BBCPL-RCPL (JV),JAMUI vs. PCIT CENTRAL, PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 122/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

search and seizure 6 Assessment Year: 2018-2019 BBCPL- RCPL (JV) operation carried out on 28.07.2021, the assessee company was found to be indulging in inflated expenses through bogus purchase bills of raw materials. 3.2. It is noted that against the gross receipt on account of sale of services of Rs.12.48 crores, purchases of Rs.712,67184/-and employees’ cost

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 133ASection 142(1)Section 143(2)Section 263

search and seizure operation carried out on 28.07.2021, the assessee company was found to be indulging in inflated expenses through bogus purchase bills of raw materials. 3.2. Further, the Assessing Officer has added unexplained sundry creditors (list provided by the assessee and kept on record) amounting to Rs.90249028/- in total. It is clear that the creditors related to expenditure involving

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 124/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 127Section 142(1)Section 143(2)Section 143(3)Section 263

search and seizure operation carried out on 28.07.2621, the said assessee company (Amhara Constructions Private Limited) was found to be indulging in inflated expenses through bogus purchase bills of raw materials. 3.2. Further, the Assessing Officer has added unexplained and non- existent sundry creditors (list provided by the assessee and kept on record) amounting to Rs. 10080219/- in total