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.

8 results for “TDS”+ Section 145clear

Sorted by relevance

Mumbai573Delhi466Kolkata227Bangalore212Chennai149Karnataka114Chandigarh111Hyderabad98Jaipur94Ahmedabad92Cochin73Pune53Raipur40Lucknow40Ranchi34Visakhapatnam31Surat29Indore27Agra22Rajkot17Amritsar17Jodhpur14Nagpur11Patna8Guwahati8Allahabad8Varanasi6Dehradun5Panaji3SC2Jabalpur2Calcutta2J&K1

Key Topics

Section 143(2)8Section 2636Section 142(1)5Addition to Income5Disallowance3Survey u/s 133A3Section 145(3)2Section 133A2Section 1272Section 143(3)

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)

TDS on such payment, therefore, these payments are not to be allowed as a deduction to the assessee under section 40(a)(ia) of the Income Tax Act. He further submitted that effort at the end of the assessee was to frustrate the ld. Assessing Officer for conducting proper inquiries in its accounts. The assessee kept on changing the stand

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

In the result, the appeal of the assessee is allowed

2
TDS2
Limitation/Time-bar2
ITA 124/PAT/2023[2018-19]Status: Disposed
ITAT Patna
17 Apr 2024
AY 2018-19

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

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

145 would contemplate that income chargeable under the head “profits and gains of business or profession” or “income from other sources” shall subject to the provisions of sub- section (2) be computed in accordance with either cash or mercantile system of accounting regularly employed by the assessee. Sub-section (2) of this Section further provides the method of accountancy required

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

145 would contemplate that income chargeable under the head “profits and gains of business or profession” or “income from other sources” shall subject to the provisions of sub- section (2) be computed in accordance with either cash or mercantile system of accounting regularly employed by the assessee. Sub-section (2) of this Section further provides the method of accountancy required

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

145 would contemplate that income chargeable under the head “profits and gains of business or profession” or “income from other sources” shall subject to the provisions of sub- section (2) be computed in accordance with either cash or 17 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. mercantile system of accounting regularly employed by the assessee. Sub-section

JAINAM ORNAMENT PRIVATE LIMITED,GAYA vs. INCOME TAX OFFICER, GAYA

In the result, the appeal of the assessee is allowed

ITA 284/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Jainam Ornament Private Limited Income Tax Officer, Chowk, Gaya, Gaya, Gaya, Bihar Vs. Bihar-823001 (Appellant) (Respondent) Pan No. Aadcj2187M Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 28.11.2025 Date Of Pronouncement: 26.02.2026

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 145(3)Section 68

TDS is not deducted and even does not maintain any identity proof of these purchasers. The only method to verify whether the actual transactions have been conducted by the jeweller is to check the availability of the stocks during the days of huge cash sales. The appellant during the course of assessment proceedings as well as appellate proceedings

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

section 145(3), was held that estimation of income by Assessing Officer was highly arbitrary, unreasonable and without any basis even if the assessee failed to produce books of account, details of receipt, etc. 9. It has been laid down by Hon'ble Calcutta High Court in the case of Dabros Industries Company

CHINMASTIKA SIDHARTHA(JV),PATNA vs. CIT(A), PATNA

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

ITA 657/PAT/2024[2015-16]Status: DisposedITAT Patna25 Aug 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

Section 143(1)Section 143(2)Section 145(3)

TDS Rs.16,310/-) to second party. As the assessee failed to produce the relevant details and documents in support of the books of account of JV, therefore, there was no alternative in the hands of ld. Assessing Officer but to reject the books of account of the assessee under section 145

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)

145/- on the basis of 50% share of income of Rs. 5,96,289/- is confirmed and the appeal of the appellant is dismissed on this ground. Ground No-7 regarding disallowance of Rs. 3,72,000/- on account of legal fee and court expenses on the purchase of property 5D, The Malayalaya. The appellant debited amount