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8 results for “TDS”+ Section 90(1)clear

Sorted by relevance

Mumbai1,704Delhi1,561Bangalore684Chennai523Kolkata406Cochin268Hyderabad234Ahmedabad197Jaipur164Indore161Raipur152Karnataka126Chandigarh89Pune86Surat51Nagpur50Lucknow46Visakhapatnam33Rajkot30Guwahati24Cuttack22Ranchi20Jodhpur17Telangana13SC11Dehradun10Amritsar9Patna8Agra5Panaji3Calcutta2Punjab & Haryana2Jabalpur2Varanasi1

Key Topics

Section 25010Addition to Income6TDS6Natural Justice5Section 253(3)4Section 133A4Section 194C4Survey u/s 133A4Limitation/Time-bar4Section 143(2)

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

KUMAR SAURABH,WEST BENGAL vs. ITO WARD 4 (1), PATNA

In the result, appeal of the assessee is allowed

3
Section 142(1)3
Section 271(1)(b)2
ITA 345/PAT/2023[2019-20]Status: Disposed
ITAT Patna
26 Sept 2024
AY 2019-20

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.345/Pat/2023 Assessment Year: 2019-20

Section 139(1)Section 154Section 234Section 250

TDS certificate has been issued by State Bank of Germany. 3) That the appellant bona fide submitted Form-67 duly filled up all the particulars, so the appellant should not be penalized on this ground. 4) That the NFAC erred in law and facts of the case by upholding the enhancement of interest u/s 2348 and 234C

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

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 various

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)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

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)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

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)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

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)

1) That an appeal against the order passed under section 250 by NFAC, Delhi uploaded on 25/08/2021 is being filed today. 2) That as per the normal calculation the limitation prescribed under section 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order

PRERNA AGENCY PVT LTD,KOLKATA vs. INCOME TAX OFFICER, WARD 2(1), PATNA

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

ITA 285/PAT/2023[2013-2014]Status: DisposedITAT Patna26 Mar 2025AY 2013-2014

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 143(3)Section 147Section 148Section 151

Section 151 of the Act was provided to the assessee. The assessee filed objection and also filed copy of financial statement, ledger copy of Rashidhan Traders Pvt. Ltd., copy of MCA details, copy of HDFC bank statement and copy of tax audit. AO after considering the objection as well as document held that an amount