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403 results for “TDS”+ Reopening of Assessmentclear

Sorted by relevance

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Key Topics

Section 234E407Section 200A229Section 14895TDS79Section 271H60Section 14754Addition to Income48Section 15444Section 25028Penalty

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 132(1)Section 147Section 148Section 151Section 68

reopening the case was recorded as given below (Reproduced from Para 8.18.11 of the assessment order): In this case return of income for A.Y. 2010-11 was filed on 17.09.2010 by declaring total income of Rs.8,95,795/-. Information received on 31.03.2017 from ACIT Central Circle 2(1), Kolkata, stating that search action u/s 132 of the Act was carried

Showing 1–20 of 403 · Page 1 of 21

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25
Section 143(3)23
Reopening of Assessment17

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

reopening the assessment it is the allegation of the Assessing Officer that the assessee has taken unsecured loan from Sri Sachin Nahar in cash. However, no such unsecured loan has been received by the assessee in cash but all the loans were received through proper banking channel. The Assessing Officer in the order has accepted and satisfied that

KENERSYS INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 943/PUN/2017[2009-10]Status: DisposedITAT Pune12 Jul 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri N. Ashok Babu
Section 143(3)Section 148Section 14A

TDS Rs.8,823/-. Thereafter, the Assessing Officer issued notice u/s. 148 on 28-03-2014 to reopen the assessment for assessment

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

ITA 885/PUN/2016[2008-09]Status: DisposedITAT Pune12 May 2022AY 2008-09

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Shivraj B. Moray
Section 194CSection 263

TDS thereupon. 3. The assessee at this stage invited our attention to her identical additional substantive ground(s) raised in as many three petitions that once the Assessing Officer reopening

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

ITA 884/PUN/2016[2007-08]Status: DisposedITAT Pune12 May 2022AY 2007-08

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Shivraj B. Moray
Section 194CSection 263

TDS thereupon. 3. The assessee at this stage invited our attention to her identical additional substantive ground(s) raised in as many three petitions that once the Assessing Officer reopening

MRS. PUSHPA G. BANSAL,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX : 1,,

Appeals are allowed in above terms

ITA 883/PUN/2016[2006-07]Status: DisposedITAT Pune12 May 2022AY 2006-07

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Shivraj B. Moray
Section 194CSection 263

TDS thereupon. 3. The assessee at this stage invited our attention to her identical additional substantive ground(s) raised in as many three petitions that once the Assessing Officer reopening

VATSALABAI KARBHARI DEORE,KALWAN vs. INCOME TAX OFFICER, WARD 1(5), NASHIK

In the result, the appeal filed by the assessee is allowed as per terms indicated above

ITA 2274/PUN/2025[2011 - 12]Status: DisposedITAT Pune20 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2274/Pun/2025 Assessment Year : 2011-12

For Appellant: Shri Sanket JoshiFor Respondent: Smt. Sailee Dhole
Section 143(3)Section 147Section 148Section 40Section 68

Assessing Officer and the assessee furnished the details of TDS deducted by the assessee along with copies of TDS returns, proof of payment of challans, expenditure has been duly shown in the Tax Audit Report and also the assessee has made the total payment of interest to the registered NBFC which is also subjected to income tax provisions

SUNAND CONSTRUCTIONS,PUNE vs. DCIT CENTRAL CIRCLE 2(2), PUNE, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 783/PUN/2025[2014-15]Status: DisposedITAT Pune19 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

reopened the assessment by recording reasons which have already been reproduced in the preceding paragraphs. A perusal of the assessment order shows that no such disallowance has been made by the Assessing Officer in the body of the order on account of bogus interest expenditure but the Assessing Officer has made addition on account of non deduction of TDS

SUNANDA CONSTRUCTIONS,PUNE vs. DCIT, CENTRAL CIRCLE 2(2), PUNE, PUNE

In the result, both the appeals filed by the assessee are allowed

ITA 784/PUN/2025[2013-14]Status: DisposedITAT Pune19 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 132

reopened the assessment by recording reasons which have already been reproduced in the preceding paragraphs. A perusal of the assessment order shows that no such disallowance has been made by the Assessing Officer in the body of the order on account of bogus interest expenditure but the Assessing Officer has made addition on account of non deduction of TDS

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

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

ITA 1826/PUN/2024[2016-17]Status: DisposedITAT Pune21 Jan 2026AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 147Section 148Section 69A

reopening of the completing assessment refer Raymond Woolens Mills Ltd. vs. ITO and Other 236 ITR 34 (SC) and Revathy C.P. Equipment Ltd. vs. DCIT AND ors. 241 ITR 856 (Mad). 4.3.4 In the interest of natural justice, the Assessing officer has given several opportunities of hearing have been provided to the appellant to submit explanation / evidence. In the present

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

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

ITA 1823/PUN/2024[2015-16]Status: DisposedITAT Pune21 Jan 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 147Section 148Section 69A

reopening of the completing assessment refer Raymond Woolens Mills Ltd. vs. ITO and Other 236 ITR 34 (SC) and Revathy C.P. Equipment Ltd. vs. DCIT AND ors. 241 ITR 856 (Mad). 4.3.4 In the interest of natural justice, the Assessing officer has given several opportunities of hearing have been provided to the appellant to submit explanation / evidence. In the present

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2449/PUN/2025[2014-15 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

assessing officer is not justified and rejected. The appeal is therefore liable to be dismissed being barred by limitation. 5.5 Notwithstanding the facts discussed in aforementioned paras, where it has been discussed that the appeals are liable to be dismissed due to technical ground, I will decide the appeal on merit also. Appellant has mainly raised grounds of appeal against

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1916/PUN/2025[2013-14 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

assessing officer is not justified and rejected. The appeal is therefore liable to be dismissed being barred by limitation. 5.5 Notwithstanding the facts discussed in aforementioned paras, where it has been discussed that the appeals are liable to be dismissed due to technical ground, I will decide the appeal on merit also. Appellant has mainly raised grounds of appeal against

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2448/PUN/2025[2014-15 24Q Q3 ]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

assessing officer is not justified and rejected. The appeal is therefore liable to be dismissed being barred by limitation. 5.5 Notwithstanding the facts discussed in aforementioned paras, where it has been discussed that the appeals are liable to be dismissed due to technical ground, I will decide the appeal on merit also. Appellant has mainly raised grounds of appeal against

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2446/PUN/2025[2014-15 24Q Q1]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

assessing officer is not justified and rejected. The appeal is therefore liable to be dismissed being barred by limitation. 5.5 Notwithstanding the facts discussed in aforementioned paras, where it has been discussed that the appeals are liable to be dismissed due to technical ground, I will decide the appeal on merit also. Appellant has mainly raised grounds of appeal against

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

In the result, the appeal filed by the assessee in ITA

ITA 2447/PUN/2025[2014-15 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

assessing officer is not justified and rejected. The appeal is therefore liable to be dismissed being barred by limitation. 5.5 Notwithstanding the facts discussed in aforementioned paras, where it has been discussed that the appeals are liable to be dismissed due to technical ground, I will decide the appeal on merit also. Appellant has mainly raised grounds of appeal against

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

In the result, the appeal filed by the assessee in ITA

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

assessing officer is not justified and rejected. The appeal is therefore liable to be dismissed being barred by limitation. 5.5 Notwithstanding the facts discussed in aforementioned paras, where it has been discussed that the appeals are liable to be dismissed due to technical ground, I will decide the appeal on merit also. Appellant has mainly raised grounds of appeal against

SMT. TARADEVI RATANLAL BAFNA,,JALGAON vs. PR. COMMISSIONER OF INCOME-TAX, (CENTRAL),, NAGPUR

Appeals are allowed in above terms

ITA 1123/PUN/2018[2011-12]Status: DisposedITAT Pune30 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sunil GanooFor Respondent: Shri Ajay Kumar Kesari
Section 143(3)Section 153ASection 253Section 263

TDS on the such payments by the assessee. Hence there is escapement of income to the tune of Rs.69,28,014/- for A.Y. 2006-07.” 8. There is hardly any dispute between the parties that the assessing authority had recorded similar reopening

MEDICAL SUPERINTENDENT RURAL HOSPITAL,,SINNAR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

In the result, all the appeals of assessee are allowed

ITA 659/PUN/2018[2015-16 (Q2/24Q)]Status: DisposedITAT Pune25 Oct 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Sanket JoshiFor Respondent: Shri Rajesh Gawli
Section 200(3)Section 200ASection 234E

assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest.” 14. The Hon’ble High Court thus held that where the impugned notices given

JUNAGADE HEALTHCARE PVT.LTD,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (T D S),, GHAZIABAD

In the result, all the appeals of assessee are allowed

ITA 1020/PUN/2018[2013-14 (Q4/24Q)]Status: DisposedITAT Pune25 Oct 2018

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Sanket JoshiFor Respondent: Shri Rajesh Gawli
Section 200(3)Section 200ASection 234E

assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest.” 14. The Hon’ble High Court thus held that where the impugned notices given