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15 results for “TDS”+ Section 127clear

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Key Topics

Section 26360Section 153A56Section 143(3)28Section 25018Section 12716TDS7Limitation/Time-bar7Revision u/s 2637Section 376Section 80I

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

127 of the Act from National e- Assessment Centre to the Ld. Assessing officer. 7. For that on the fact and in circumstances of the case, the order of the Pr. CIT is illegal and bad in law inasmuch as the order of the Ld. Assessing Officer under the section 153A/143(3) of the Act in itself is beyond

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

6
Deduction6
Section 143(2)2
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

127 of the Act from National e- Assessment Centre to the Ld. Assessing officer. 7. For that on the fact and in circumstances of the case, the order of the Pr. CIT is illegal and bad in law inasmuch as the order of the Ld. Assessing Officer under the section 153A/143(3) of the Act in itself is beyond

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

127 of the Act from National e- Assessment Centre to the Ld. Assessing officer. 7. For that on the fact and in circumstances of the case, the order of the Pr. CIT is illegal and bad in law inasmuch as the order of the Ld. Assessing Officer under the section 153A/143(3) of the Act in itself is beyond

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

127 of the Act from National e- Assessment Centre to the Ld. Assessing officer. 7. For that on the fact and in circumstances of the case, the order of the Pr. CIT is illegal and bad in law inasmuch as the order of the Ld. Assessing Officer under the section 153A/143(3) of the Act in itself is beyond

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

127 of the Act from National e- Assessment Centre to the Ld. Assessing officer. 7. For that on the fact and in circumstances of the case, the order of the Pr. CIT is illegal and bad in law inasmuch as the order of the Ld. Assessing Officer under the section 153A/143(3) of the Act in itself is beyond

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

127 of the Act from National e- Assessment Centre to the Ld. Assessing officer. 7. For that on the fact and in circumstances of the case, the order of the Pr. CIT is illegal and bad in law inasmuch as the order of the Ld. Assessing Officer under the section 153A/143(3) of the Act in itself is beyond

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

127 of the Act from National e- Assessment Centre to the Ld. Assessing officer. 7. For that on the fact and in circumstances of the case, the order of the Pr. CIT is illegal and bad in law inasmuch as the order of the Ld. Assessing Officer under the section 153A/143(3) of the Act in itself is beyond

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

127 of the Income Tax Act. The ld. Assessing Officer thereafter issued two questionnaires on 12.02.2021 and 14.02.2021. He also issued a show-cause notice on 18.03.2021. The ld. Assessing Officer thereafter passed the assessment order under section 143(3) of the Income Tax Act. The ld. Assessing Officer has observed as under in the assessment order:- “No 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

127 of the Income Tax Act. The ld. Assessing Officer thereafter issued two questionnaires on 12.02.2021 and 14.02.2021. He also issued a show-cause notice on 18.03.2021. The ld. Assessing Officer thereafter passed the assessment order under section 143(3) of the Income Tax Act. The ld. Assessing Officer has observed as under in the assessment order:- “No books

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

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 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 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 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 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