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68 results for “TDS”+ Section 173clear

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Key Topics

Section 234E364Section 200A98Section 200(3)72TDS62Section 200A(1)(c)52Rectification u/s 15430Section 15426Section 25025Charitable Trust25Section 200

RAM REFRIGERATION AND ELECTRONICS PRIVATE LIMITED,AHMEDNAGAR vs. ITO WARD 1, AHMED NAGAR, AHMEDNAGAR

In the result, all the appeals filed the Assessee are allowed

ITA 887/PUN/2025[26Q - Q3- 2013-14]Status: DisposedITAT Pune23 May 2025
For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

TDS, Pune\nITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical\ncircumstances observed as under :\n\"5. We have heard the common rival contentions of both the\nparties; and subject to the provisions of rule 18 of Income Tax\nAppellate Tribunal Rules, 1963 [for short ITAT, Rules']\nperused the material placed on records and considered the\nfacts in the light

Showing 1–20 of 68 · Page 1 of 4

24
Section 220(2)18
Penalty18

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2054/PUN/2024[2014-15 QUARTER 3 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,NASHIK vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

ITA 2053/PUN/2024[2014-15 QUARTER 2 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2058/PUN/2024[2015-16 QUARTER 4 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2057/PUN/2024[2015-16 QUARTER 3 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK , NASHIK

In the result, ITA.No.2049/PUN

ITA 2055/PUN/2024[2015-16 QUARTER 1 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(1), PUNE, PUNE

In the result, ITA.No.2049/PUN

ITA 2059/PUN/2024[2015-16(Q1) 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC-GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2060/PUN/2024[2015-16 (Q2-26Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT. LTD. ,PUNE vs. DCIT-CPC, GAZIABAD/ ITO WARD 2(1)-NASHIK, NASHIK

In the result, ITA.No.2049/PUN

ITA 2056/PUN/2024[2015-16 QUARTER 2 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

ITA 2062/PUN/2024[2015-16 Q-4 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2052/PUN/2024[2014-15(Q3-24Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK, NASHIK

In the result, ITA.No.2049/PUN

ITA 2050/PUN/2024[2014-15(Q1-24Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2049/PUN/2024[2013-14(Q3-26Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PVT.LTD,PUNE vs. DCIT-CPC,GAZIABAD, NASHIK

In the result, ITA.No.2049/PUN

ITA 2051/PUN/2024[2014-15(Q2-24Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

PANCHARATNA BUILDCON PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER, WARD-2(1), NASHIK

In the result, ITA.No.2049/PUN

ITA 2061/PUN/2024[2015-16 Q-3 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 234/PUN/2021[2014-15 24Q - Qtr 4)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

TDS statement was failed on 19.2.2014, such a levy could only have been made at best within 31.03.2015. It was further held that time had already elapsed and defect was thus not curable even at this stage. Accordingly, the Tribunal holding that the impugned levy of fees u/s.234E was unsustainable in law, deleted the levy of late fee imposed u/s.234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 233/PUN/2021[2014-15 (24Q - Qtr 3)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

TDS statement was failed on 19.2.2014, such a levy could only have been made at best within 31.03.2015. It was further held that time had already elapsed and defect was thus not curable even at this stage. Accordingly, the Tribunal holding that the impugned levy of fees u/s.234E was unsustainable in law, deleted the levy of late fee imposed u/s.234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 237/PUN/2021[2015-16 (24Q - Qtr 2)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

TDS statement was failed on 19.2.2014, such a levy could only have been made at best within 31.03.2015. It was further held that time had already elapsed and defect was thus not curable even at this stage. Accordingly, the Tribunal holding that the impugned levy of fees u/s.234E was unsustainable in law, deleted the levy of late fee imposed u/s.234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 230/PUN/2021[2013-14 (26Q - Qtr 4)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

TDS statement was failed on 19.2.2014, such a levy could only have been made at best within 31.03.2015. It was further held that time had already elapsed and defect was thus not curable even at this stage. Accordingly, the Tribunal holding that the impugned levy of fees u/s.234E was unsustainable in law, deleted the levy of late fee imposed u/s.234E

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

ITA 231/PUN/2021[2014-1524Q - Qtr 1)]Status: DisposedITAT Pune17 Jun 2022
For Respondent: Shri M.G. Jasnani
Section 200ASection 234E

TDS statement was failed on 19.2.2014, such a levy could only have been made at best within 31.03.2015. It was further held that time had already elapsed and defect was thus not curable even at this stage. Accordingly, the Tribunal holding that the impugned levy of fees u/s.234E was unsustainable in law, deleted the levy of late fee imposed u/s.234E