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25 results for “TDS”+ Section 148(2)clear

Sorted by relevance

Mumbai1,011Delhi905Bangalore338Hyderabad333Chennai321Kolkata252Ahmedabad247Jaipur175Pune168Chandigarh154Cochin135Karnataka127Surat102Indore96Visakhapatnam71Raipur65Rajkot54Lucknow46Nagpur37Cuttack35Guwahati26Amritsar25Patna25Agra16Jabalpur10Jodhpur9Ranchi8Allahabad8Panaji6Varanasi6Dehradun5SC4Telangana2Calcutta1

Key Topics

Section 26360Section 153A56Section 143(3)31Section 25029Section 14719Section 12714Section 14813TDS11Limitation/Time-bar11Section 142(1)

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

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2

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

Showing 1–20 of 25 · Page 1 of 2

9
Deduction7
Revision u/s 2637
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

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2

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

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2

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

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2

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

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2

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

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

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

ITA 182/PAT/2025[2017-18]Status: DisposedITAT Patna21 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 271ASection 271FSection 272A(1)(d)

148 of the Act was issued to the assessee but the assessee failed to file the return and despite giving sufficient opportunities failed to respond to the notices issued. The Assessing Officer (hereinafter referred to as Ld. 'AO') examined the provision of section 69A of the Act and the judicial pronouncement in the case of Chuharmal

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

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

ITA 181/PAT/2025[2017-18]Status: DisposedITAT Patna21 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 271ASection 271FSection 272A(1)(d)

148 of the Act was issued to the assessee but the assessee failed to file the return and despite giving sufficient opportunities failed to respond to the notices issued. The Assessing Officer (hereinafter referred to as Ld. 'AO') examined the provision of section 69A of the Act and the judicial pronouncement in the case of Chuharmal

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

TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

148 was issued and later order was passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act. Subsequently Appeal was filled and appeal was also rejected on the ground that documents and reply not submitted. Later, after so many request on 21.05.2024 the appellant had able to collect the ledger and Form 27D from BIHAR STATE

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

2) is to be given in the cases where an assessee has filed the return. It is the first opportunity given to the assessee that what he wants to submit in support of his return. In a case when no return is being filed, the ld. Assessing Officer can initiate the investigating machinery by issuance of a questionnaire under section

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

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

TDS as PANs of the transporters were provided to the Ld. AO. 8. As regards Ground No. 3, the notice under section 148 of the Act was served upon the assessee on 01/04/2021 and not on 01/04/2022, as mentioned. The grounds relating to the reassessment proceedings have been adjudicated by the Ld. CIT(A) and there is no reason

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

ITA 281/PAT/2024[2017-18]Status: DisposedITAT Patna02 Sept 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 37Section 69A

2) of the Act upon the appellant and has grossly acted in violation of the directions of the Hon'ble Supreme Court in the case of ACIT vs Hotel Blue Moon reported in [2010] 188 Taxman 113 (SC) and [2010] 321 ITR 362 (SC). 11. For that the Ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing

ANIL KUMAR,NALANDA vs. ITO, WARD- 2 (3), BIHARSHARIF

In the result, the appeal of the assessee is allowed

ITA 361/PAT/2023[2014-15]Status: DisposedITAT Patna03 Oct 2024AY 2014-15

Bench: Shri Rajpal Yadav & Shri Dr. Manish Boradi.T.A. No. 361/Pat/2023 Assessment Year: 2014-15 Anil Kumar National Faceless Assessment Centre M/S Raj Trading Company, Nfac, Delhi Harnaut, Nalanda, Patna-803110 Vs Bihar [Pan : Azopc268H] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri AK Rastogi, Sr. AdvFor Respondent: Shri Ashwani Kumar, Sr. DR
Section 144BSection 147Section 194JSection 40

2. For that the Ld. CIT(A) has erred in recording an incorrect finding of non- submission of ground-wise written submission whereas the fact remains that the appellant has uploaded the ground-wise written submission way back on 19/05/2023 and much before the date of compliance on 22/05/2023 in response to notice dated 15/05/2023. 3. For that