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18 results for “TDS”+ Section 70clear

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Key Topics

Section 26358Section 153A56Section 201(1)20Section 194C20Section 143(3)15Section 12714TDS9Limitation/Time-bar8Section 2507Revision u/s 263

NILU KUMARI,SARAN vs. ASSESSMENT UNIT, INCOME TX DPTT., DELHI

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

ITA 429/PAT/2024[2018-19]Status: DisposedITAT Patna25 Jun 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115Section 115BSection 147Section 234ASection 250Section 69A

70,070/- on account of section 69A on account of unexplained money under section of 69A, though case was reopened on the basis of Cash withdrawals (including through bearer's cheque) in current account amounting to Rs. 1,71,43,650. 4. For that the Ld. AO has assumed that all the credit appearing in the Bank account

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

7
Deduction6
Section 194J4

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 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 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 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

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

70,210/- with copy of rent agreement, whether TDS has been deducted thereon, sub contract and site expenses of Rs. 20,15,02,121/-, repairs to machinery of Rs.2,30,73,982/-,and nature and details of royalty paid of Rs.5,54,69,356/-. 25. If have not taken the photocopies of impounded material earlier then you are requested

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)

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

PRAMOD KUMAR SINGH,BISHUNUPRA SIWAN vs. ACIT, CIRCLE - MUZAFFARPUR

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

ITA 314/PAT/2024[2009-10]Status: DisposedITAT Patna26 Feb 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 314/Pat/2024 Assessment Year: 2009-2010 Pramod Kumar Singh,……………………………Appellant Bishunupra, Siwan-841238, Bihar [Pan:Aavfs8485L] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-Muzaffarpur, Income Tax Office, Muzaffarpur-842001, Bihar

Section 154Section 220(2)

TDS and finally demand raised against the assessee was Rs.2,37,900/-. While giving the appeal effect of the order, a refund of Rs.4,93,763/- was due to the assessee. The said refund was processed on 03.08.2022 and on request, the assessee has deposited the tax as well as interest 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 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

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 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 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

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

70,139/- for which the rent agreement was produced. It was submitted that the Ld. CIT(A) had called for the remand report, but no rebuttal was made by the Ld. AO. In the remand report, the Ld. AO relied upon the original assessment order. It was stated that the email ID/mobile number were mentioned but there was no mention