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8 results for “TDS”+ Section 271clear

Sorted by relevance

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Key Topics

Section 271(1)(b)11Section 1477Section 271(1)(c)7Section 142(1)7Addition to Income7Penalty6TDS6Section 2505Section 234B3Section 143(2)

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

section 271(1)(b) of the Act was also filed. It was stated that the Ld. CIT(A) sustained part of the disallowance even though the assessee was not liable for deduction of any TDS

3
Section 143(3)3
Natural Justice3

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

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

ITA 218/PAT/2025[2016-17]Status: DisposedITAT Patna11 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 147Section 234BSection 250Section 271(1)(b)Section 271(1)(c)

section 271(1)(c) I.T.A. Nos.: 216, 217 & 218/PAT/2025 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b) of the Act respectively. Since all these appeals were taken up together, they were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

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

ITA 216/PAT/2025[2016-17]Status: DisposedITAT Patna11 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 147Section 234BSection 250Section 271(1)(b)Section 271(1)(c)

section 271(1)(c) I.T.A. Nos.: 216, 217 & 218/PAT/2025 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b) of the Act respectively. Since all these appeals were taken up together, they were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

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

ITA 217/PAT/2025[2016-17]Status: DisposedITAT Patna11 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 147Section 234BSection 250Section 271(1)(b)Section 271(1)(c)

section 271(1)(c) I.T.A. Nos.: 216, 217 & 218/PAT/2025 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b) of the Act respectively. Since all these appeals were taken up together, they were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

ITA 405/PAT/2024[2016-17]Status: DisposedITAT Patna24 Apr 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 405/Pat/2024 Assessment Year: 2016-2017 Pioneer Education Society,……….…….....……Appellant C-310/311, Unitech Business Zone Nirvana Country, South City-Ii, Sector-50, Haryana, Pin Code No.122018 [Pan:Aadap0174C] -Vs.- Income Tax Officer,……………………………….Respondent Ward-1(1), Patna, Lok Nayak Jai Prakash Bhawan, New Dak Bunglow, Patna-800001, Bihar Appearances By: Shri Yatin Sharma, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 21, 2025 Date Of Pronouncing The Order: April 24, 2025 O R D E R

Section 133(6)Section 142(1)Section 143(2)Section 271(1)(b)Section 68

271(1)(b) was issued to the assessee on 30.11.2018 requiring compliance on 05.12.2018. Again, letter under section 133(6) was issued to the Branch Manager, Axis Bank, Valachery Branch, Chennai seeking copy of all bank statements of the assessee. Copy of Bank statements received from the Branch and from where it was noticed that the assessee society had undergone

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

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)

271(1)(c) of the Income Tax Act, but in this quantum appeal, it is a premature ground. The assessee would receive independent show- cause notice for that purpose and would contest in the penalty proceeding. Therefore, these three grounds are rejected. 3. In response to the notice of hearing, Shri Rajiv Kumar, ld. Counsel for the assessee appeared

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)

271/-, which was added by the ld. Assessing Officer on account of a failure of the assessee to explain the source of capital introduced by him. 12. First we take second-fold of grievance. During the course of assessment proceedings, the ld. Assessing Officer found that the assessee has introduced a sum of Rs.65,99,215/- in his Capital Account