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192 results for “TDS”+ Section 15clear

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Key Topics

TDS97 Section 153C4 Section 1534 Addition to Income3 Section 1322

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28

section 2(15) of the Act, the Society was not eligible for claiming exemption u/s 11 of the Act. As the TDS

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

Showing 1–20 of 192 · Page 1 of 10

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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 under section 194J and for the assessment year 2014-15, no such liability had arisen. The Ld. DR relied upon the order of the Ld. CIT(A) and requested that the same may be upheld. 6. We have considered the submissions made, gone through the facts of the case and perused the record and the order

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

15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143(3) of the Act was passed by the Ld. Assessing Officer after making due inquiries

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

15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143(3) of the Act was passed by the Ld. Assessing Officer after making due inquiries

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

15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143(3) of the Act was passed by the Ld. Assessing Officer after making due inquiries

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

15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143(3) of the Act was passed by the Ld. Assessing Officer after making due inquiries

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

15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143(3) of the Act was passed by the Ld. Assessing Officer after making due inquiries

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

15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143(3) of the Act was passed by the Ld. Assessing Officer after making due inquiries

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

15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143(3) of the Act was passed by the Ld. Assessing Officer after making due inquiries

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)

section. Considering the same, the addition is deleted. Ground No. 8 is allowed.” 8.3. We have heard the rival contentions and perused the materials available on record. We note that the learned CIT (A) in his finding stated that the said amount represented the interest received on advance given to Bajaj Electrical Ltd. It was not a contractual receipt

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 105/PAT/2023[2016-17]Status: DisposedITAT Patna15 Jan 2025AY 2016-17

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 102/PAT/2023[2013-14]Status: DisposedITAT Patna15 Jan 2025AY 2013-14

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 103/PAT/2023[2014-15]Status: DisposedITAT Patna15 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 106/PAT/2023[2017-18]Status: DisposedITAT Patna15 Jan 2025AY 2017-18

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

ITA 104/PAT/2023[2015-16]Status: DisposedITAT Patna15 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 194CSection 201(1)Section 250

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S ASHA REALTY DEVELOPERS PVT LTD, MUZAFFARPUR

In the result, the appeal of the Revenue is dismissed

ITA 10/PAT/2021[2015-16]Status: HeardITAT Patna09 Dec 2025AY 2015-16

For Appellant: Shri G.P. Tulsiyan, ARFor Respondent: Shri Md. AH Chowdhary, DR

15 flats at page no.3 and added\nthe same u/s 43CA(1) of the Act.\n\n4.2. In the appellate proceedings, the learned CIT (A) deleted the\naddition by holding that the learned AO has wrongly computed the\ndifference between the sale value and stamp duty value of the flats by\nignoring the fact that the agreements in these flats

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 194/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

section 200A for computation of fee. 6. We have heard the rival contentions and gone through the record. Without going into the merits of the controversy, it is noticed that the appellant-assessee, in these appeals, has not challenged the original orders passed u/s 200A of the Act, which in the lead case (ITA No. 34/Pat/2022) is dated 17.04.2015. Admittedly

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 199/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

section 200A for computation of fee. 6. We have heard the rival contentions and gone through the record. Without going into the merits of the controversy, it is noticed that the appellant-assessee, in these appeals, has not challenged the original orders passed u/s 200A of the Act, which in the lead case (ITA No. 34/Pat/2022) is dated 17.04.2015. Admittedly

DAKSHIN BIHAR GRAMIN BANK,BARE BHABUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 193/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

section 200A for computation of fee. 6. We have heard the rival contentions and gone through the record. Without going into the merits of the controversy, it is noticed that the appellant-assessee, in these appeals, has not challenged the original orders passed u/s 200A of the Act, which in the lead case (ITA No. 34/Pat/2022) is dated 17.04.2015. Admittedly

DAKSHIN BIHAR GRAMIN BANK,BHABHUA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed”

ITA 200/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

section 200A for computation of fee. 6. We have heard the rival contentions and gone through the record. Without going into the merits of the controversy, it is noticed that the appellant-assessee, in these appeals, has not challenged the original orders passed u/s 200A of the Act, which in the lead case (ITA No. 34/Pat/2022) is dated 17.04.2015. Admittedly