BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “TDS”+ Demonetizationclear

Sorted by relevance

Hyderabad44Mumbai40Jaipur29Delhi27Bangalore25Chennai23Agra17Ahmedabad16Cuttack14Kolkata13Surat13Jodhpur11Lucknow9Raipur8Chandigarh7Pune7Amritsar7Visakhapatnam5Indore5Patna5Rajkot3Guwahati2Allahabad2Jabalpur1Dehradun1

Key Topics

Section 143(1)8TDS8Addition to Income8Section 107Section 687Section 1546Section 194D5Cash Deposit5Limitation/Time-bar4Condonation of Delay

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 462/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 194D

TDS was deducted u/s 194DA which is applicable in the case where the maturity proceeds are not eligible for exemption u/s 10(10D). In view of the same, CPC included the amount of Rs.7,41,718/- within taxable income while' processing the return u/s 143(1) of the Act. The appellant claimed that the impugned Intimation

3
Demonetization3
Section 52

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

ITA 410/RPR/2025[2017-18]Status: DisposedITAT Raipur22 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 154Section 194DSection 80C(5)

TDS was deducted u/s 194DA which is applicable in the case where the maturity proceeds are not eligible for exemption u/s 10(10D). In view of the same, CPC included the amount of Rs.7,41,718/- within taxable income while' processing the return u/s 143(1) of the Act. The appellant claimed that the impugned Intimation

RAKESH KUMAR GUPTA, AMBIKAPUR,SURAJPUR vs. INCOME TAX OFFFICER, WARD-2, AMBIKAPUR, AMBIKARPUR

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

ITA 132/RPR/2025[2017-18]Status: DisposedITAT Raipur04 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Ms. Priyanka Patel, Sr.-DR
Section 142(1)Section 144

TDS), Raipur (C.G.) in Tax Case No.17/2025, dated 24.02.2025, we condone the delay of 479 days. 4. That, regarding merits, the assessment in the case of the assessee was completed u/sec. 144 of the Act and it was a time when e-proceedings had started, a notice u/sec. 142(1) along with questionnaire was served on the assessee through regd

M/S DIVYANSH INFRA ESTATE PVT LTD,RAIPUR vs. ITO WARD 4(1) RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 424/RPR/2025[2017-18]Status: DisposedITAT Raipur30 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.424/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. Divyansh Infra Estate Private Limited House No.44/487, Arihant Niwas, Satti Bazar, Raipur (C.G.)-492 001 Pan: Aadcd7801J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Kushal Kumar Jain, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. That in the recent judgment

PRAKASH KUMAR KSHATRIYA,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGOAN

In the result, appeal of the assessee is allowed

ITA 436/RPR/2025[2016-17]Status: HeardITAT Raipur05 Aug 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.436/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Prakash Kumar Kshatriya House No.9, Ward No.44, Kaurin Bhata, Shiv Colony, Rajnandgaon-491 441 (C.G.) Pan: Cdhpk3190B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Rajnandgaon (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 69A

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025. 4. Coming to the merits of the matter, the brief facts in this case are that the assessee is an employee of M/s. Shree Hari Transport Corporation

ANSHUKA TANEJA,AASTHA APARTMENT, SHANKAR NAGAR, RAIPUR vs. INCOME TAX OFFICER, WARD 3(2), CENTRAL REVENUE BUILDING, CIVIL LINES, RAIPUR

In the result, appeal of the assessee is allowed

ITA 391/RPR/2025[2017-18]Status: DisposedITAT Raipur23 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No. 391/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Smt. Anshuka Taneja E-7, E-Block, Aastha Apartment, Shankar Nagar, Opposite Wallfort Orchid, Sector-2, Raipur (C.G.)-492 004 Pan: Adupt5936D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 68Section 69Section 69A

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iii) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025. 4. Now coming to the merits of the case as emanating from the assessment order, the addition has been made by the A.O invoking Section

RAJKUMAR THADWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(4), RAIPUR, RAIPUR

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

ITA 257/RPR/2025[2017-18]Status: DisposedITAT Raipur06 Jun 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.257/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Rajkumar Thadwani 1-Raju Krishi Kendra, Amardeep Talkies Road, Banstal, Raipur (C.G.)-492 001 Pan: Adbpt0267A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Moolchand Jain, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after 4 Rajkumar Thadwani Vs. ITO, Ward-4(4), Raipur relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee

VALLABH CHANDAK,MAHASAMUND vs. INCOME TAX OFFICER, WARD MAHASAMUND, MAHASAMUND

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 104/RPR/2021[2017-18]Status: DisposedITAT Raipur29 Dec 2022AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.104/Rpr/2021 "नधा"रण वष" / Assessment Year : 2017-18 Vallabh Chandak Pro. M/S. Laxmi Pharma Purana Mandi Road, Ganjpara, Mahasamund (C.G.)-493 445 Pan : Akhpc3415A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-Mahasumand (C.G.). ……""यथ" / Respondent

For Appellant: Shri R. B Doshi, CAFor Respondent: Shri Ananjay Kumar Tiwary, Sr. DR
Section 115BSection 143(2)Section 143(3)Section 40Section 68

TDS by invoking provisions u/s. 40(a)(ia) by ignoring that said NBFC is reputed company, therefore, inference may be drawn at it might have incorporated interest received from the assessee and paid due tax thereon at the time of filing return, which ultimately results in no loss of revenue to the department. The assessee prays that the disallowance