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31 results for “TDS”+ Section 2(19)clear

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Key Topics

Section 26364Section 153A56Section 143(3)20Section 12716Section 14716Section 25015Section 142(1)14Addition to Income14Limitation/Time-bar13TDS

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 was not deducted on payments to CSP, a sum of ₹71,79,910/- paid to CSP agents was disallowed u/s 40(a)(ia) of the Act. Thus, the excess on income over expenditure was considered and the disallowance

Showing 1–20 of 31 · Page 1 of 2

13
Section 194H9
Penalty8

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

19. For that on the facts and in Circumstances of the case the officer has erred in considering irrelevant materials, which has vitiated the order of Assessment. 20. For that the impugned order is misconceived and arbitrary in nature. 21. For that the appellant prays to add, amend, modify, and any ground, if necessarily. 22. For that other grounds

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

19. For that on the facts and in Circumstances of the case the officer has erred in considering irrelevant materials, which has vitiated the order of Assessment. 20. For that the impugned order is misconceived and arbitrary in nature. 21. For that the appellant prays to add, amend, modify, and any ground, if necessarily. 22. For that other grounds

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

19. For that on the facts and in Circumstances of the case the officer has erred in considering irrelevant materials, which has vitiated the order of Assessment. 20. For that the impugned order is misconceived and arbitrary in nature. 21. For that the appellant prays to add, amend, modify, and any ground, if necessarily. 22. For that other grounds

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

19. For that on the facts and in Circumstances of the case the officer has erred in considering irrelevant materials, which has vitiated the order of Assessment. 20. For that the impugned order is misconceived and arbitrary in nature. 21. For that the appellant prays to add, amend, modify, and any ground, if necessarily. 22. For that other grounds

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

19. For that on the facts and in Circumstances of the case the officer has erred in considering irrelevant materials, which has vitiated the order of Assessment. 20. For that the impugned order is misconceived and arbitrary in nature. 21. For that the appellant prays to add, amend, modify, and any ground, if necessarily. 22. For that other grounds

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

19. For that on the facts and in Circumstances of the case the officer has erred in considering irrelevant materials, which has vitiated the order of Assessment. 20. For that the impugned order is misconceived and arbitrary in nature. 21. For that the appellant prays to add, amend, modify, and any ground, if necessarily. 22. For that other grounds

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

19. For that on the facts and in Circumstances of the case the officer has erred in considering irrelevant materials, which has vitiated the order of Assessment. 20. For that the impugned order is misconceived and arbitrary in nature. 21. For that the appellant prays to add, amend, modify, and any ground, if necessarily. 22. For that other grounds

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

2), the ld. Assessing Officer may make an assessment in the manner provided in Section 144. Therefore, reading of sub-section (3) would contemplate that where it is not possible for the ld. Assessing Officer to deduce true income of an assessee, then he would reject the accounts and assess the income in accordance with Section 144 of the Income

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

2), the ld. Assessing Officer may make an assessment in the manner provided in Section 144. Therefore, reading of sub-section (3) would contemplate that where it is not possible for the ld. Assessing Officer to deduce true income of an assessee, then he would reject the accounts and assess the income in accordance with Section 144 of the Income

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

2), the ld. Assessing Officer may make an assessment in the manner provided in Section 144. Therefore, reading of sub-section (3) would contemplate that where it is not possible for the ld. Assessing Officer to deduce true income of an assessee, then he would reject the accounts and assess the income in accordance with Section 144 of the Income

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

section 142 of the Act dated 17.02.2021, which is placed at page 28 of the paper book and the information called reads as under:- 19 Assessment Year: 2018-2019 Sriram Enterprises Reason for selection :- (1) Claim of Large Value Refund (2) High ratio of refund to TDS

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

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

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

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

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

19,760/- and ₹ 61,12,102/-. The assessee filed the PANs of the transporters in the course of the appeal before us and stated that it was not liable for deduction of tax as per the proviso to sub-section (5) of section 194C as the aggregate payment did not exceed ₹ 75,000/-. Further, as per sub-section

AL-RABIA MEMORIAL EDUCATIONAL WELFARE & TRUST,PATNA vs. ACIT, CIRCLE-1, PATNA

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

ITA 283/PAT/2018[2009-10]Status: DisposedITAT Patna05 Jul 2024AY 2009-10

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

Section 12ASection 133ASection 143(2)Section 143(3)Section 271(1)(c)

section 143(2) was issued or not; whether the assessee has filed its regular return of income or not. The assessment order straightway commenced from the factum of carrying out a survey upon the premises of the assessee and thereafter reproduced the final survey report submitted to ld. CCIT, Patna. This letter is reproduced from first page of the assessment

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

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

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)

19 (SC)]. Therefore, such order passed is bad in law. 3. That the assessment order which made is bad in law. A notice u/s 142(1) dated 29/06/2021 was issued asking to furnish the return as was asked for through the Notice The whole order is bad in law and not prepared on facts requires to deleted for that early

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)

19 (SC)]. Therefore, such order passed is bad in law. 3. That the assessment order which made is bad in law. A notice u/s 142(1) dated 29/06/2021 was issued asking to furnish the return as was asked for through the Notice The whole order is bad in law and not prepared on facts requires to deleted for that early