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184 results for “TDS”+ Section 2(38)clear

Sorted by relevance

Mumbai1,885Delhi1,884Bangalore952Chennai571Kolkata420Hyderabad392Ahmedabad385Jaipur253Pune236Indore229Cochin217Chandigarh200Patna184Karnataka179Raipur174Visakhapatnam105Cuttack91Surat80Lucknow64Jabalpur59Rajkot58Nagpur42Dehradun35Ranchi34Jodhpur34Agra30Amritsar24Guwahati21Allahabad20Panaji16Telangana16Varanasi14SC10Kerala7Calcutta5Uttarakhand2Punjab & Haryana1Rajasthan1

Key Topics

TDS100Section 194H4Section 402Deduction2Disallowance2Limitation/Time-bar2

HARIHAR PRASAD,PATNA vs. ITO WARD 4 (4), PATNA

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

ITA 268/PAT/2023[2017-18]Status: DisposedITAT Patna20 Nov 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 54BSection 54FSection 96

TDS. The case was selected for scrutiny assessment. The Assessing Office has issued notices under section 143 (2), 143 (2) and 142 (1). 3. The Authorized Representative of the assessee appeared time to time before Assessing Officer and filed written submission also. It was explained before A.O that the compensation received by assessee is exempted from tax as per section

Showing 1–20 of 184 · Page 1 of 10

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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 Assessment Year: 2018-2019 BBCPL- SKPL (JV) 31.01.2020. The assessment proceeding remained dormant. The jurisdiction from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna was transferred by ld. PCIT-1, Patna on 13.01.2021 by exercising the powers under section 127 of the Income Tax Act. The ld. Assessing Officer thereafter issued two questionnaires

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 Assessment Year: 2018-2019 BBCPL- RCPL (JV) issued and served upon the assessee on 23.09.2019. Thereafter ld. Assessing Officer has issued a formal notice under section 142(1) along with the questionnaire on 31.01.2020. The assessment proceeding remained dormant. The jurisdiction from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna was transferred by ld. PCIT-1, Patna

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 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. The assessment proceeding remained dormant and thereafter the ld. Pr. CIT-1, Patna vide its order dated 13.01.2021 transferred the jurisdiction of the ld. Assessing Officer from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna. The ld. Assessing Officer thereafter issued two notices under 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 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

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 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 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 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 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

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

38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed: * * * * * (3) The written down value of any asset of an eligible business shall be deemed to have been calculated as if the eligible assessee had claimed and had been actually allowed

PUNAM HISARIA,SITAMARHI vs. DC/AC, CIRCLE-03, DARBH, DARBH

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

ITA 80/PAT/2023[2017-18]Status: DisposedITAT Patna09 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.80/Pat/2023 Assessment Year: 2017-18 Punam Hisaria ………. Appellant (Pan: Abupa3945R)

Section 143(2)Section 143(3)Section 194Section 194CSection 194C(6)Section 194C(7)Section 250Section 40

TDS was required to deducted as per section 194C(6) of the Act. However, the Ld. CIT(A) has not considered these details and has confirmed the action of the AO. 5(b). As regards the addition of Rs.45,000/- for unexplained SBNs deposit during the demonetization period a certificate has been placed on record issued by Canara Bank stating

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

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

Section 194HSection 40

section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy of the return of Dr. Sitasaran Singh for A.Y. 2012- 13 with regard to payment of Rs.3,38,970/-. In A.Y. 2012-13, similarly copy of the return of Ravi Lochan Singh HUF for showing that rental income received from the assessee

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

section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy of the return of Dr. Sitasaran Singh for A.Y. 2012- 13 with regard to payment of Rs.3,38,970/-. In A.Y. 2012-13, similarly copy of the return of Ravi Lochan Singh HUF for showing that rental income received from the assessee

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

2. For that the grounds of appeals are without prejudice to one another. 3. For that the learned commissioner of income tax (Appeals) had erred in consideration of the fact and the law that the notice u/s 148 of the act had been served to the appellant on 07:38 AM on 01.04.2022 which is barred by the limitations

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)

38,24,984/- to be added in the income of assessee which is not correct in view of the undernoted facts. I was posted as an engineer in Nagar Parishad and worked as and engineer and the amount credited in my bank account is departmental advance to carry out departmental work no cash deposit was made as dealt

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)

38,24,984/- to be added in the income of assessee which is not correct in view of the undernoted facts. I was posted as an engineer in Nagar Parishad and worked as and engineer and the amount credited in my bank account is departmental advance to carry out departmental work no cash deposit was made as dealt

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

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

ITA 112/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

38 & 39 /Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, RoBhabhua Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Nawada Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Nauranga Branch Vs. Ghaziabad

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

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

ITA 111/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

38 & 39 /Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, RoBhabhua Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Nawada Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Nauranga Branch Vs. Ghaziabad