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17 results for “TDS”+ Section 201(2)clear

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Key Topics

Section 194C26 Section 201(1)24 Section 20122 TDS15 Section 25014 Addition to Income7 Deduction7 Section 106 Section 133A5 Survey u/s 133A

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 14/PAT/2019[2013-14]Status: DisposedITAT Patna23 Aug 2023AY 2013-14

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

Section 10Section 139Section 192Section 201

Section 201 read with Clauses (1) & (2) would contemplate that in case the payee has filed the return and included those payments upon which TDS

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

5

Natural Justice5

Section 253(3)4

ITA 13/PAT/2019[2012-13]Status: Disposed

ITAT Patna

23 Aug 2023

AY 2012-13

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

Section 10Section 139Section 192Section 201

Section 201 read with Clauses (1) & (2) would contemplate that in case the payee has filed the return and included those payments upon which TDS

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 12/PAT/2019[2011-12]Status: DisposedITAT Patna23 Aug 2023AY 2011-12

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

Section 10Section 139Section 192Section 201

Section 201 read with Clauses (1) & (2) would contemplate that in case the payee has filed the return and included those payments upon which 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 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

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 94/PAT/2021[2017-18]Status: DisposedITAT Patna14 Jan 2025AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1)/1A of the I.T. Act. in respect of such

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 93/PAT/2021[2016-17]Status: DisposedITAT Patna14 Jan 2025AY 2016-17

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1)/1A of the I.T. Act. in respect of such

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 92/PAT/2021[2015-16]Status: DisposedITAT Patna14 Jan 2025AY 2015-16

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1)/1A of the I.T. Act. in respect of such

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 91/PAT/2021[2014-15]Status: DisposedITAT Patna14 Jan 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 194CSection 250Section 253(3)

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1)/1A of the I.T. Act. in respect of such

INDIAN INSTITUTE OF TECHNOLOGY, PATNA,PATNA vs. ACIT, TDS CIRCLE, PATNA

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

ITA 107/PAT/2023[2013-14]Status: DisposedITAT Patna19 Feb 2025AY 2013-14

Bench: The Ld. Cit(A), It Is Seen That 5 Notices Of Hearing Were Given But The Same Could Not Be Attended By The Assessee & Thereafter The Action Of Ld. Ao Was Upheld Through The Impugned Order.

Section 194CSection 194JSection 201Section 201(1)Section 250

2. For that on the fact and in circumstances of the case the order passed by the Assistant Commissioner of Income-Tax. TDS Circle, Patna (here-in- after known as "the Ld. Assessing Officer") and confirmation of the same by the ld. Commissioner of Income-tax (Appeals), Income Tax Department (here-in-after known as "the CIT (A)") are both

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

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 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 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 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

SYNDICATE BANK,PATNA vs. ACIT, TDS CIRCLE, PATNA

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

ITA 133/PAT/2010[2008-09]Status: DisposedITAT Patna08 Mar 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 133/Pat./2010 : Asstt. Year : 2008-09 Syndicate Bank, Vs Asstt. Commissioner Of Income Tax, Fraser Road, Tds Circle, Patna-800001 Patna (Appellant) (Respondent) Pan No. Ptns01245G Assessee By : Sh. A. K. Sarkar & Sh. Abhi Sarkar, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 08.03.2018 Date Of Pronouncement : 08.03.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 05.04.2010 Of Ld. Cit(A), Dhanbad, Camp Office Patna.

For Appellant: Sh. A. K. Sarkar &For Respondent: Sh. Abhay Kumar, Sr. DR

Section 133ASection 201Section 201(1)

2 ITA No. 133/Pat./2010 Syndicate Bank credited at Rs.56,30,490.90 on which TDS payable was at Rs.11,59,881/- and the interest u/s 201(1A) of the Act was worked out at Rs.3,24,381/-. The AO considered the assessee in default for the aforesaid sum of Rs.14,84,262/-. 4. Being aggrieved the assessee carried the matter

MOHAMMAD TANWEER ALI IMAM,PATNA vs. ITO, WARD- 5(1), PATNA

In the result, the appeal of the assessee is allowed

ITA 110/PAT/2025[2016-17]Status: DisposedITAT Patna22 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Mohammad Tanweer Ali Imam, Income Tax Officer, Darul Aman Po Bv College, Ward 5(1), Patna Samanpura, Rajabazar, Vs. Patna-800014 (Appellant) (Respondent) Pan No. Aanpi1722J Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 22.07.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR

Section 144Section 144BSection 147Section 201(1)

TDS was deducted and deposited on the transfer of the said amount during the F.Y. 2015-16 and accordingly, the income of the assessee has escaped of ₹1,10,00,000/- within the meaning of 147 of the act on account of failure on the part of the assessee to disclose fully and truly all material facts. Finally, the assessment