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172 results for “TDS”+ Section 2(22)clear

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Key Topics

TDS97Section 153C4Section 1534Addition to Income3Section 1322

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

22. For that other grounds, if any, will be urged at the time of hearing.” 4. Ld. Counsel for the assessee prayed before the bench that along with the original grounds of appeal the additional grounds of appeal may be admitted, as the same goes to the root of the matter. Though Ld. DR opposed, we considering the judicial precedence

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

Showing 1–20 of 172 · Page 1 of 9

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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

22. For that other grounds, if any, will be urged at the time of hearing.” 4. Ld. Counsel for the assessee prayed before the bench that along with the original grounds of appeal the additional grounds of appeal may be admitted, as the same goes to the root of the matter. Though Ld. DR opposed, we considering the judicial precedence

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

22. For that other grounds, if any, will be urged at the time of hearing.” 4. Ld. Counsel for the assessee prayed before the bench that along with the original grounds of appeal the additional grounds of appeal may be admitted, as the same goes to the root of the matter. Though Ld. DR opposed, we considering the judicial precedence

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

22. For that other grounds, if any, will be urged at the time of hearing.” 4. Ld. Counsel for the assessee prayed before the bench that along with the original grounds of appeal the additional grounds of appeal may be admitted, as the same goes to the root of the matter. Though Ld. DR opposed, we considering the judicial precedence

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

22. For that other grounds, if any, will be urged at the time of hearing.” 4. Ld. Counsel for the assessee prayed before the bench that along with the original grounds of appeal the additional grounds of appeal may be admitted, as the same goes to the root of the matter. Though Ld. DR opposed, we considering the judicial precedence

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

22. For that other grounds, if any, will be urged at the time of hearing.” 4. Ld. Counsel for the assessee prayed before the bench that along with the original grounds of appeal the additional grounds of appeal may be admitted, as the same goes to the root of the matter. Though Ld. DR opposed, we considering the judicial precedence

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

22. For that other grounds, if any, will be urged at the time of hearing.” 4. Ld. Counsel for the assessee prayed before the bench that along with the original grounds of appeal the additional grounds of appeal may be admitted, as the same goes to the root of the matter. Though Ld. DR opposed, we considering the judicial precedence

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

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)

section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

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. (3) Large refund claimed out of advance tax (Business). With respect to Income

INDIAN PAC CONSULTING PRIVATE LIMITED,PATNA vs. PCIT, PATNA-1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 32/PAT/2022[2017-18]Status: DisposedITAT Patna05 Jul 2024AY 2017-18

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

Section 143(1)Section 144ASection 194CSection 263

22,14,719/-. This return was processed under section 143(1). Later on, it was selected for scrutiny assessment. The ld. Assessing Officer has accepted the return without discussing any of the issues and accepted loss declared by the assessee. 4. A perusal of the assessment record, ld. Pr. Commissioner formed an opinion that ld. Assessing Officer has not examined

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

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

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

22,750/-. An audit was conducted for the said year and it was found that the assessee had shown freight charges amounting to ₹61,12,102/- out of which on an amount of ₹54,59,700/-, the assessee had not deducted any TDS u/s 194C of the Act relating to payment made to the contractors. It was also found that

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)

22-July-2025 Date of pronouncing the order : 21-August-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred

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)

22-July-2025 Date of pronouncing the order : 21-August-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred

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)

22 days. Hence the delay is condoned. 4. Brief facts of the case are that the assessee derives income from contract work. The appellant-assessee is a joint venture of Chinamastika Construction and Developers Pvt. Limited (mentioned as 1st party) and Siddharth Construction & Trading Pvt. Ltd. (mentioned as 2nd party) The assessee filed its return of income on 19.01.2016 showing

NORTH BIHAR CONSTRUCTION PRIVATE LIMITED,PATNA vs. DCIT CIRCLE-3, DARBHANGA

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

ITA 243/PAT/2023[2014-15]Status: DisposedITAT Patna10 Dec 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 243/Pat/2023 Assessment Year: 2014-2015 North Bihar Construction Pvt. Limited,………Appellant Singh Sadan, Veer Kunwar Singh Path, Danapur Cantt., Patna-801503, Bihar [Pan:Aabcn9870B] -Vs.- Deputy Commissioner Of Income Tax,.…...Respondent Circle-3, Darbhanga Darbhanga-846001, Bihar Appearances By: Shri Pankaj Jyoti, C.A., Appeared On Behalf Of The Assessee Shri Ajay Kr. Shukla, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 13, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

Section 143(2)Section 144

2) of the Act was issued and served upon the assessee. Inspite of service of notice, the assessee did not file any reply or respond for the same. Due to that, ld. Assessing Officer passed the assessment order under section 144 of the Act declaring total income at Rs.96,22,870/-. 5. On being aggrieved, the assessee preferred an appeal

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

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)

22, 2025 Date of pronouncing the order : July 23, 2025 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: 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