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20 results for “TDS”+ Section 32(1)clear

Sorted by relevance

Mumbai2,239Delhi2,186Bangalore1,146Chennai761Kolkata471Hyderabad334Ahmedabad286Indore201Chandigarh185Karnataka185Jaipur178Cochin170Raipur159Pune153Surat81Rajkot70Visakhapatnam65Nagpur65Lucknow57Cuttack49Ranchi45Dehradun24Guwahati23Amritsar21Patna20Agra17Telangana16SC12Allahabad11Kerala9Jodhpur9Panaji8Jabalpur6Varanasi6Calcutta4Uttarakhand2Rajasthan2Himachal Pradesh1

Key Topics

Section 26356Section 153A56Section 143(3)26Section 25022Section 12714Limitation/Time-bar9TDS8Revision u/s 2637Section 376Section 80I

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

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

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2) and 142(1

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

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

6
Section 136
Deduction6
ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2) and 142(1

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

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

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2) and 142(1

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2) and 142(1

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2) and 142(1

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

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

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143(2) and 142(1

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

section 68 of the Income Tax Act. Accordingly, ld. Assessing Officer has made an addition of Rs.2,00,04,931/- in A.Y. 2016-17. In A.Y. 2017-18, the ld. CIT(Appeals) has observed that the assessee-company has taken a loan of Rs.1,06,02,895/- from M/s. Trailblazer Edusol (P) Limited and concurring his view with regard

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

section 68 of the Income Tax Act. Accordingly, ld. Assessing Officer has made an addition of Rs.2,00,04,931/- in A.Y. 2016-17. In A.Y. 2017-18, the ld. CIT(Appeals) has observed that the assessee-company has taken a loan of Rs.1,06,02,895/- from M/s. Trailblazer Edusol (P) Limited and concurring his view with regard

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 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 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 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 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

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

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)

32,56,424/- 5. Sri Manish Kumar 1,00,000/- ___________________ Total: 1,43,10,424/- ___________________ 13. It is pertinent to mention here that the assessee has not shown this expense separately, in its audit report. Had the books of A/c not perused thoroughly, this fact would have gone unnoticed. As this expense is in the nature of rent, therefore

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 250Section 32Section 32(1)

32,000/- on account of 50% of the rental income of wife Ms. Shobhna Raj Singh. On going through the assessment order it is observed that Ms. Shobhna Raj Singh shown rental income of Rs. 4,64,000/- in her return for A.Y. 2011-12 from letting of 2W, The Millennium, whereas the said property was purchased through the loan

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

1. For that the Ld. CIT (A), NFAC, Delhi has erred in passing the order without considering the materials available on record. ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. 2. For that the Ld. CIT (A), NFAC, Delhi has erred in relying on Section 194J read with Section 44A for the purposes of holding that teaching

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

1. For that the Ld. CIT (A), NFAC, Delhi has erred in passing the order without considering the materials available on record. ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. 2. For that the Ld. CIT (A), NFAC, Delhi has erred in relying on Section 194J read with Section 44A for the purposes of holding that teaching

DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. PARTH ASHRAM EDU SERVICES PRIVATE LIMITED, PATNA

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

ITA 444/PAT/2024[2019-20]Status: DisposedITAT Patna19 Feb 2026AY 2019-20

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133ASection 143(1)Section 250Section 292C

32,299/- and the difference of ₹3,77,55,048/- was added to the income of the assessee. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) and also claimed the expenditure recorded in the impounded documents. The Ld. CIT(A) accordingly restricted the addition to ₹2,31,69,800/- by giving his finding