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.

45 results for “TDS”+ Section 14clear

Sorted by relevance

Delhi4,032Mumbai3,977Bangalore2,073Chennai1,447Kolkata967Pune883Hyderabad759Ahmedabad754Indore617Jaipur472Raipur403Chandigarh380Cochin359Nagpur313Karnataka281Visakhapatnam248Surat246Cuttack205Rajkot158Amritsar107Lucknow106Jabalpur95Dehradun64Jodhpur61Ranchi54Agra53Guwahati47Allahabad46Patna45Panaji43Telangana40SC19Varanasi14Calcutta12Kerala12Himachal Pradesh8Rajasthan6Uttarakhand3Punjab & Haryana3Orissa2J&K2A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1

Key Topics

Section 26367Section 153A56Section 143(3)38Section 25034Section 14719TDS19Addition to Income18Section 12716Section 142(1)15Limitation/Time-bar

INDIAN PAC CONSULTING PRIVATE LIMITED,PATNA vs. PCIT, PATNA-1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 32/PAT/2022[2017-18]Status: DisposedITAT Patna05 Jul 2024AY 2017-18

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

Section 143(1)Section 144ASection 194CSection 263

14,719/-. This return was processed under section 143(1). Later on, it was selected for scrutiny assessment. The ld. Assessing Officer has accepted the return without discussing any of the issues and accepted loss declared by the assessee. 4. A perusal of the assessment record, ld. Pr. Commissioner formed an opinion that ld. Assessing Officer has not examined

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

Showing 1–20 of 45 · Page 1 of 3

13
Disallowance12
Section 143(2)11
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

section 194C(6). All the compliance had been complied ITA No.: 205/PAT/2025 Assessment Year: 2014-15 Bijay Kumar Saraf. by the appellant during the year under consideration as per the prevailing law during the said period. 11. For that the learned commissioner of income tax (Appeals) had failed to appreciate the fact that the payment made in respect

ACIT, PATNA vs. CENTRAL CO-OPERATIVE BANK LTD,

In the result, the appeals of the department as well as the Cross

ITA 29/PAT/2015[2011-12]Status: DisposedITAT Patna07 Mar 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 28/Pat./2015 : Asstt. Year : 2010-11 Ita No. 29/Pat./2015 : Asstt. Year : 2011-12 Asstt. Commissioner Of Income Vs M/S Central Co-Operative Bank Ltd., Tax, Circle-1, Tapeshwar Bhawan, Mangal Pandey Patna Path, Ara, Bhojpur (Appellant) (Respondent) Pan No. Aabtc0114A

For Appellant: Sh. A. K. Rastogi & Sh. Rakesh KumarFor Respondent: Sh. Kaushik Kumar Das, Sr. DR
Section 194H

section 194H will not be applicable, hence the disallowance made by the 4 ITA Nos. 28 & 29/Pat./2015 CO Nos. 2 & 3/Del/2015 Central Co-Operative Bank Ltd. AO for non-deduction of TDS u/s 194H in respect of commission amount of Rs.45,65,546/- is not sustainable and hence deleted.” 7. Now the department is in appeal

ACIT vs. M/S CENTRAL CO-OPERATIVE BANK LTD.,

In the result, the appeals of the department as well as the Cross

ITA 28/PAT/2015[2010-11]Status: DisposedITAT Patna07 Mar 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 28/Pat./2015 : Asstt. Year : 2010-11 Ita No. 29/Pat./2015 : Asstt. Year : 2011-12 Asstt. Commissioner Of Income Vs M/S Central Co-Operative Bank Ltd., Tax, Circle-1, Tapeshwar Bhawan, Mangal Pandey Patna Path, Ara, Bhojpur (Appellant) (Respondent) Pan No. Aabtc0114A

For Appellant: Sh. A. K. Rastogi & Sh. Rakesh KumarFor Respondent: Sh. Kaushik Kumar Das, Sr. DR
Section 194H

section 194H will not be applicable, hence the disallowance made by the 4 ITA Nos. 28 & 29/Pat./2015 CO Nos. 2 & 3/Del/2015 Central Co-Operative Bank Ltd. AO for non-deduction of TDS u/s 194H in respect of commission amount of Rs.45,65,546/- is not sustainable and hence deleted.” 7. Now the department is in appeal

JOINT COMMISSIONER INCOME-TAX(IN-SITU), CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

ITA 99/PAT/2025[2013-14]Status: DisposedITAT Patna23 Feb 2026AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

For Appellant: Sh. Ankit Kumar, CA**For Respondent: Md. A. H. Chowdhary, CIT (DR).**

14,24,383/- as undisclosed contractual payments.* - *5.3.1 In its reply, the appellant has stated that Bajaj Electricals Ltd is one of its suppliers and it gives advances to it. It has received interest from Bajaj Electricals Ltd on the advance paid and the same has been duly accounted for in the books of accounts as interest income

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

ITA 234/PAT/2025[2017-18]Status: DisposedITAT Patna23 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Sh. Ankit Kumar, CAFor Respondent: Md. A. H. Chowdhary, CIT (DR)

14,24,383/- as undisclosed contractual payments. 5.3.1 In its reply, the appellant has stated that Bajaj Electricals Ltd is one of its suppliers and it gives advances to it. It has received interest from Bajaj Electricals Ltd on the advance paid and the same has been duly accounted for in the books of accounts as interest income

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

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 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 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

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

14. For that on the facts and in circumstances of the case, the order of the Pr. CIT under the section 263 is invalid and arbitrary as the enquiry Page 3 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 pertaining to the trade payables of Rs. 48,82,334/- was already

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

14. For that on the facts and in circumstances of the case, the order of the Pr. CIT under the section 263 is invalid and arbitrary as the enquiry Page 3 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 pertaining to the trade payables of Rs. 48,82,334/- was already

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

14. For that on the facts and in circumstances of the case, the order of the Pr. CIT under the section 263 is invalid and arbitrary as the enquiry Page 3 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 pertaining to the trade payables of Rs. 48,82,334/- was already

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

14. For that on the facts and in circumstances of the case, the order of the Pr. CIT under the section 263 is invalid and arbitrary as the enquiry Page 3 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 pertaining to the trade payables of Rs. 48,82,334/- was already

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

14. For that on the facts and in circumstances of the case, the order of the Pr. CIT under the section 263 is invalid and arbitrary as the enquiry Page 3 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 pertaining to the trade payables of Rs. 48,82,334/- was already

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

14. For that on the facts and in circumstances of the case, the order of the Pr. CIT under the section 263 is invalid and arbitrary as the enquiry Page 3 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 pertaining to the trade payables of Rs. 48,82,334/- was already

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

14. For that on the facts and in circumstances of the case, the order of the Pr. CIT under the section 263 is invalid and arbitrary as the enquiry Page 3 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon P. Ltd., AY: 2014-15 to 2021-22 pertaining to the trade payables of Rs. 48,82,334/- was already

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

14. The ld. Pr. CIT in the proceeding under section 263 was not satisfied with this mode of assessment. He was of the view that ld. Assessing Officer ought to have explored other details, namely creditor’s balance shown in the accounts, etc. 15. On due consideration of the finding of the ld. Pr. CIT, we are of the view