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60 results for “TDS”+ Section 11(1)(a)clear

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Key Topics

Section 26383Section 153A56Section 143(3)48Section 25046TDS32Addition to Income31Section 14723Limitation/Time-bar20Section 142(1)17Section 127

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

TDS, Patna bearing appeal No. ITA No.117 to 119/PAT/2017, wherein the Hon'ble ITAT (at Para 7.4) has held that the appellant receives agency charges as consideration. Copy of judgment is enclosed. 11. That the appellant states that the ld assessing officer while passing the impugn order has altogether disallowed the whole deduction claimed under Section

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

Showing 1–20 of 60 · Page 1 of 3

16
Section 143(2)14
Deduction14
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

TDS, Patna bearing appeal No. ITA No.117 to 119/PAT/2017, wherein the Hon'ble ITAT (at Para 7.4) has held that the appellant receives agency charges as consideration. Copy of judgment is enclosed. 11. That the appellant states that the ld assessing officer while passing the impugn order has altogether disallowed the whole deduction claimed under Section

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

TDS, Patna bearing appeal No. ITA No.117 to 119/PAT/2017, wherein the Hon'ble ITAT (at Para 7.4) has held that the appellant receives agency charges as consideration. Copy of judgment is enclosed. 11. That the appellant states that the ld assessing officer while passing the impugn order has altogether disallowed the whole deduction claimed under Section

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

TDS, Patna bearing appeal No. ITA No.117 to 119/PAT/2017, wherein the Hon'ble ITAT (at Para 7.4) has held that the appellant receives agency charges as consideration. Copy of judgment is enclosed. 11. That the appellant states that the ld assessing officer while passing the impugn order has altogether disallowed the whole deduction claimed under Section

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

TDS, Patna bearing appeal No. ITA No.117 to 119/PAT/2017, wherein the Hon'ble ITAT (at Para 7.4) has held that the appellant receives agency charges as consideration. Copy of judgment is enclosed. 11. That the appellant states that the ld assessing officer while passing the impugn order has altogether disallowed the whole deduction claimed under Section

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

TDS, Patna bearing appeal No. ITA No.117 to 119/PAT/2017, wherein the Hon'ble ITAT (at Para 7.4) has held that the appellant receives agency charges as consideration. Copy of judgment is enclosed. 11. That the appellant states that the ld assessing officer while passing the impugn order has altogether disallowed the whole deduction claimed under Section

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

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

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

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

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

11. For that in the fact and in circumstances of the case the Pr. CIT has erred in adjudicating the issues without considering the facts that the details pertaining to the cash payment of Rs.40,000/- gathered vide register KK-03 from shop No. 14 and 15 was already sought by the Ld. Assessing Officer vide point

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

11. For that in the fact and in circumstances of the case the Pr. CIT has erred in adjudicating the issues without considering the facts that the details pertaining to the cash payment of Rs.40,000/- gathered vide register KK-03 from shop No. 14 and 15 was already sought by the Ld. Assessing Officer vide point

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

11. For that in the fact and in circumstances of the case the Pr. CIT has erred in adjudicating the issues without considering the facts that the details pertaining to the cash payment of Rs.40,000/- gathered vide register KK-03 from shop No. 14 and 15 was already sought by the Ld. Assessing Officer vide point

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

11. For that in the fact and in circumstances of the case the Pr. CIT has erred in adjudicating the issues without considering the facts that the details pertaining to the cash payment of Rs.40,000/- gathered vide register KK-03 from shop No. 14 and 15 was already sought by the Ld. Assessing Officer vide point

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 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

11. For that in the fact and in circumstances of the case the Pr. CIT has erred in adjudicating the issues without considering the facts that the details pertaining to the cash payment of Rs.40,000/- gathered vide register KK-03 from shop No. 14 and 15 was already sought by the Ld. Assessing Officer vide point

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

11. For that in the fact and in circumstances of the case the Pr. CIT has erred in adjudicating the issues without considering the facts that the details pertaining to the cash payment of Rs.40,000/- gathered vide register KK-03 from shop No. 14 and 15 was already sought by the Ld. Assessing Officer vide point

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

11. For that in the fact and in circumstances of the case the Pr. CIT has erred in adjudicating the issues without considering the facts that the details pertaining to the cash payment of Rs.40,000/- gathered vide register KK-03 from shop No. 14 and 15 was already sought by the Ld. Assessing Officer vide point

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

1 Cr., therefore, the provision of section 44AD of the Act are not applicable. The assessee has not filed any evidence like purchase, sale bills or the details of TDS/TCS, if any, for the business of liquor nor even the copy of license in the name of Shri Om Prakash Bhagat and copy of any agreement with Shri Om Prakash

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

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

section 142 of the Act dated 17.02.2021, which is placed at page 28 of the paper book and the information called reads as under:- 19 Assessment Year: 2018-2019 Sriram Enterprises Reason for selection :- (1) Claim of Large Value Refund (2) High ratio of refund to TDS. (3) Large refund claimed out of advance tax (Business). With respect to Income

ASHA DEVI L/H OF LATE GYAN CHAND PRASAD,PATNA vs. PR.CIT-1, PATNA

In the result, the appeal of the assessee is allowed

ITA 66/PAT/2021[2016-17]Status: DisposedITAT Patna13 Feb 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(37)Section 143(3)Section 263Section 3

1. For that the Learned Commissioner of Income Tax has erred in invoking power u/s 263 of the Income Tax Act and has also erred in canceling the order passed u/s 143(3) by the Assessing Officer. 2. For that the Learned Commissioner of Income Tax has erred in passing order u/s 263 of the I.T. Act on mere change

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

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

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

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

11. Sub-section (3) provides that where the ld. Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee or where the method of accounting provided in sub-section (1) has not been regularly followed by the assessee or income has not been computed in accordance with the standard notified under sub-section