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39 results for “TDS”+ Section 17clear

Sorted by relevance

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Key Topics

Section 26375Section 153A56Section 143(3)38Section 25025TDS19Section 12716Limitation/Time-bar14Addition to Income13Deduction11Section 142(1)

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 2/PAT/2021[2013-14]Status: DisposedITAT Patna17 May 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

17, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present two appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Patna-2 dated 26.02.2020 passed for Assessment Years 2012-13 and 2013-14. Assessment Years: 2012-2013 & 2013-2014 Ravi Lochan Singh 2. Since

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

ITA 1/PAT/2021[2012-13]Status: DisposedITAT Patna17 May 2023AY 2012-13

Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Showing 1–20 of 39 · Page 1 of 2

10
Disallowance10
Section 1478
Bench:
Section 194HSection 40

17, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present two appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Patna-2 dated 26.02.2020 passed for Assessment Years 2012-13 and 2013-14. Assessment Years: 2012-2013 & 2013-2014 Ravi Lochan Singh 2. Since

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

17,53,430/-. The facts stated above in A.Y. 2016-17 are also common. The assessee has filed its return of income in 2017-18 also but on 21.12.2019. It has declared total income of Rs.12,43,02,386/-. Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

17,53,430/-. The facts stated above in A.Y. 2016-17 are also common. The assessee has filed its return of income in 2017-18 also but on 21.12.2019. It has declared total income of Rs.12,43,02,386/-. Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson

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)

17,48,07,676/- being interest on MPLAD scheme. The issue is discussed on pages 4 & 5 of the assessment order. It was stated before the AO that interest earned on funds received under the Member of Parliament Local Development Fund scheme which was required to be refunded. The AO made the addition as the claim was not substantiated

UTTAR BIHAR GRAMIN BANK,MUZAFFARPUR vs. DC/AC CIRCLE-2, MUZAFFARPUR

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

ITA 186/PAT/2025[2016-17]Status: HeardITAT Patna23 Jul 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.186/Pat/2025 Assessment Year: 2016-17 Uttar Bihar Gramin Bank……….....…..…………………....Appellant Sharma Complex, Ramna Kalambagh Chowk, Muzaffarpur, Bihar – 842002. [Pan: Aaaju0238J] Vs. Dc/Ac, Circle-2, Muzaffarpur.……….…............................…..…..... Respondent Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Appellant. Shri Rajat Datta, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 22, 2025 Date Of Pronouncing The Order : July 23, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Patna ["Cit(A)"] For The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income Declaring A Total Loss Of Rs.47,24,77,982. The Case Was Selected For Scrutiny Under Compulsory Manual Selection Criteria During The Financial Year 2017-18. Accordingly, Statutory Notices Under Sections 143(2) & 142(1) Of The Income-Tax Act, 1961 ("The Act") Were Issued & Duly Served Upon The Assessee. In Response, The Assessee Appeared & Made Certain Submissions. However, The Assessing Officer Made The Following Additions/Disallowances: Rs.16,84,20,016: Provision For Npa.

Section 36(1)(va)

TDS. Rs.84,57,75,179: Disallowed claim of interest. Rs.5,08,291: Disallowed expenditure under the head "Food & Beverages" to staff. Rs.28,17,546: Disallowed contribution towards Provident Fund under section

ITO, WARD-4(1), PATNA vs. HEMANT KUMAR DAS, PATNA

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 97/PAT/2020[2011-12]Status: DisposedITAT Patna28 Sept 2022AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 143(3)

TDS. The ld. Assessing Officer was of the view that claim of these liabilities can only be allowed, if they are actually discharged by the assessee. Since the assessee failed to prove actual payment of these dues, the ld. Assessing Officer disallowed the claim. The stand of the assessee is that certain issues were under litigation and did not attain

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

17,70,210/- with copy of rent agreement, whether TDS has been deducted thereon, sub contract and site expenses of Rs. 20,15,02,121/-, repairs to machinery of Rs.2,30,73,982/-,and nature and details of royalty paid of Rs.5,54,69,356/-. 25. If have not taken the photocopies of impounded material earlier then you are requested

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

17 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. mercantile system of accounting regularly employed by the assessee. Sub-section (2) of this Section further provides the method of accountancy required to be followed by an assessee. 12. Sub-section (3) provides that where the ld. Assessing Officer is not satisfied about the correctness or completeness of the accounts

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

Section 271AAC, 272A(1)(d) and 271F of the Act. 17. For that the appellant shall place any other point/points at the time of hearing of the appeal.” 3. Brief facts of the case are that the assessee had not filed his return of income for the year under consideration and as per information available with the Assessing Officer (hereinafter

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

17, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Principal Commissioner 1 Assessment Year: 2018-2019 BBCPL- RCPL (JV) of Income Tax (Central), Patna dated 31st March, 2023 passed under section 263 of the Income

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

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

17, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Principal Commissioner 1 Assessment Year: 2018-2019 BBCPL- SKPL (JV) of Income Tax (Central), Patna dated 31st March, 2023 passed under section 263 of the Income

RAVINDRA KUMAR,PATNA vs. ITO, WARD-4(5), PATNA

The appeal of the assessee is allowed for statistical purposes

ITA 474/PAT/2022[2017-18]Status: DisposedITAT Patna20 Mar 2024AY 2017-18

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

Section 143Section 143(1)

TDS were deducted on individual PAN, therefore, the assessee had filed statement of deduction of tax on individual pan. The return of the appellant was processed by CPC and 2 Assessment Year: 2017-2018 Rabindra Kumar order under section 143 (1) (a) Was passed. In the intimation, the whole of the contract receipt were taken as income under other source

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(3) of the Income Tax Act. Ld. Assessing Officer

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

17. For that on the fact and in circumstances of the case the setting aside of order passed by the Ld. AO with a direction to pass a fresh order is wholly arbitrary, unwarranted, wrong and illegal at any rate are excessive. 18. For that the observations made by the Pr. CIT in the order of revision under the 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 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

17. For that on the fact and in circumstances of the case the setting aside of order passed by the Ld. AO with a direction to pass a fresh order is wholly arbitrary, unwarranted, wrong and illegal at any rate are excessive. 18. For that the observations made by the Pr. CIT in the order of revision under the 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 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

17. For that on the fact and in circumstances of the case the setting aside of order passed by the Ld. AO with a direction to pass a fresh order is wholly arbitrary, unwarranted, wrong and illegal at any rate are excessive. 18. For that the observations made by the Pr. CIT in the order of revision under the 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 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

17. For that on the fact and in circumstances of the case the setting aside of order passed by the Ld. AO with a direction to pass a fresh order is wholly arbitrary, unwarranted, wrong and illegal at any rate are excessive. 18. For that the observations made by the Pr. CIT in the order of revision under the 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 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

17. For that on the fact and in circumstances of the case the setting aside of order passed by the Ld. AO with a direction to pass a fresh order is wholly arbitrary, unwarranted, wrong and illegal at any rate are excessive. 18. For that the observations made by the Pr. CIT in the order of revision under the section