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7 results for “TDS”+ Unexplained Moneyclear

Sorted by relevance

Mumbai685Delhi484Chennai246Kolkata164Bangalore152Hyderabad148Ahmedabad117Jaipur116Cochin64Surat54Chandigarh52Indore45Nagpur33Pune31Rajkot23Raipur22Lucknow22Cuttack19Agra18Guwahati18Visakhapatnam15Amritsar12Jodhpur11Patna7Varanasi7Dehradun6Allahabad6Ranchi4Telangana2Jabalpur2Calcutta1Punjab & Haryana1

Key Topics

Section 1476Addition to Income5Section 153C4Section 1534Section 142(1)3Section 2503Section 69A3TDS3Unexplained Money3Section 132

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

TDS thereon etc. Therefore, 50% of the salary and wages, comes to Rs.64,03,650/- was treated by the ld. Assessing Officer as unexplained money

2
Section 2632
Cash Deposit2

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

unexplained money under section 69A. The appellant in its written submission bank statement, dated 09/11/2022 and 19/12/2022 has submitted the copies of form 26AS along with the chart showing details of Income earned by way of the salary/commission from NICT Tech P. Ltd. The appellant has been appointed as CSP agent by NICT Tech P Ltd. NICT has been appointed

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

ITA 281/PAT/2024[2017-18]Status: DisposedITAT Patna02 Sept 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 37Section 69A

unexplained money u/s 69A of the Act and assessed the same under Section 115BBE of the Act, notwithstanding the fact that the cash deposits were from sale proceeds of the business of the appellant and at the time of declaration of demonetization the appellant had sufficient cash balance. 12. For that the ld. Commissioner of Income Tax (Appeal) as well

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

unexplained money u/s 69A of the Income Tax Act,1961. In this connection, question 9 of statement on oath recorded of Shri Roshan Kumar Agarwal partner of M/s Sri Ram Enterprises on 27.03.2018 after issuing of summon u/s 131(1) and its reply is appended below:- 18. In reply to question no. 13 of statement on oath of Sri Roshan

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

unexplained cash. Ground No. 7 to relate with noncredit of TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition

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

unexplained cash. Ground No. 7 to relate with noncredit of TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition

JAINAM ORNAMENT PRIVATE LIMITED,GAYA vs. INCOME TAX OFFICER, GAYA

In the result, the appeal of the assessee is allowed

ITA 284/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Jainam Ornament Private Limited Income Tax Officer, Chowk, Gaya, Gaya, Gaya, Bihar Vs. Bihar-823001 (Appellant) (Respondent) Pan No. Aadcj2187M Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 28.11.2025 Date Of Pronouncement: 26.02.2026

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 145(3)Section 68

unexplained cash credit and added to the income of the assessee by rejecting the books of accounts. Jainam Ornament Private Limited; A.Y. 2017-18 4. The ld. CIT (A) in the appellate proceedings, confirmed the addition made by the ld. AO by observing and holding as under:- “1.3 I have perused the assessment order written submission of appellant as well