BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

15 results for “TDS”+ Section 56clear

Sorted by relevance

Delhi1,689Mumbai1,537Bangalore803Chennai550Kolkata364Hyderabad291Ahmedabad234Chandigarh195Indore174Karnataka157Cochin155Jaipur149Pune124Raipur76Visakhapatnam58Lucknow55Rajkot43Cuttack42Surat41Amritsar24Nagpur24Agra23Dehradun22Guwahati18Jodhpur18Ranchi17Varanasi16Patna15Telangana12Panaji11Allahabad8Jabalpur7SC7Kerala5Calcutta4Uttarakhand2Rajasthan1

Key Topics

Section 26356Section 153A56Section 143(3)19Section 12714Limitation/Time-bar9Section 142(1)8Section 143(2)7Section 2507Addition to Income7Revision u/s 263

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

7
Section 1474
Penalty4
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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

DIGGA ENTERPRISES,EAST CHAMPARAN vs. NFAC, DELHI, DELHI

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

ITA 480/PAT/2024[2018-19]Status: DisposedITAT Patna13 Feb 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 480/Pat/2024 Assessment Year: 2018-2019 Digga Enterprises,…………….…………....……Appellant Amodel, Nh-28, Raxual, East Champaran-845433, Bihar [Pan:Aakfd4723D] -Vs.- National Faceless Assessment Centre,....Respondent Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: February 13, 2025 O R D E R

Section 142(1)Section 143(2)Section 143(3)

56,36,335/- and claimed large expenditure. Notices under section 142(1) of the Income Tax Act dated 17.12.2020 and 22.01.2021 were issued calling for certain details, i.e. computation of income, nature of business activity carried out during the year, business expenses claimed, details of TDS

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)

TDS was also deducted was also treated as unexplained receipts and an amount of ₹56,784/- being 8% of the total contract receipts was treated as profit of the assessee and added to the income of the assessee. A sum of ₹8,08,000/- being cash payments for goods and services purchased from Chetmani Ornaments (P) Ltd. was also added

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)

TDS was also deducted was also treated as unexplained receipts and an amount of ₹56,784/- being 8% of the total contract receipts was treated as profit of the assessee and added to the income of the assessee. A sum of ₹8,08,000/- being cash payments for goods and services purchased from Chetmani Ornaments (P) Ltd. was also added

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 259/PAT/2018[2010-11]Status: DisposedITAT Patna10 Apr 2024AY 2010-11

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

Section 142(1)Section 143(2)Section 148Section 40

section 145(3), was held that estimation of income by Assessing Officer was highly arbitrary, unreasonable and without any basis even if the assessee failed to produce books of account, details of receipt, etc. 9. It has been laid down by Hon'ble Calcutta High Court in the case of Dabros Industries Company

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 Assessing Officer (hereinafter ITA No.: 268/PAT/2023 Assessment Year: 2017-18 Harihar Prasad. referred to as the Ld. 'AO') issued notices under section 143(2) and 142(1) of the Act. Statutory notices issued to the assessee were complied with. The assessee was asked to furnish various details which were submitted online through

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, PATNA vs. YASHI FILMS PRIVATE LIMITED, PATNA

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

ITA 462/PAT/2024[2021-22]Status: DisposedITAT Patna28 Jan 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 194JSection 250

section 194J of the Act and debited as expense in its ITR. The Ld. AO further observed that as per the tax audit report the assessee had paid 7,72,56,061/-towards PTS and an additional sum of Rs.2,69,08,000/- to M/s Enter 10 Television Pvt. Ltd. Due to the absence of any reply from the assessee

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)

section 143(2) was issued or not; whether the assessee has filed its regular return of income or not. The assessment order straightway commenced from the factum of carrying out a survey upon the premises of the assessee and thereafter reproduced the final survey report submitted to ld. CCIT, Patna. This letter is reproduced from first page of the assessment