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54 results for “TDS”+ Section 119(2)(b)clear

Sorted by relevance

Delhi513Mumbai480Bangalore258Karnataka122Chandigarh114Kolkata83Chennai82Cochin60Raipur54Hyderabad51Jaipur51Pune39Indore37Ahmedabad31Cuttack30Surat23Visakhapatnam15Lucknow10Telangana10Rajkot9Agra7Guwahati7Nagpur7Patna7Allahabad4Ranchi4SC4Jodhpur2Amritsar1Punjab & Haryana1Calcutta1Dehradun1

Key Topics

Addition to Income37Section 271(1)(c)26Section 143(3)23Deduction22Disallowance18Depreciation17Penalty13Section 1472Section 1442Section 253

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

ITA 122/RPR/2019[2012-13]Status: DisposedITAT Raipur12 Jul 2023AY 2012-13

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 194C(5)Section 253Section 40a

B by not deducting and depositing TDS and filing his TDS ITR, his statutory liability, under the Act. The assessee frustrated with no merit in his explanation, adverse AO and appeal order, he tried to frustrate the discipline of jurisprudences and discipline, to achieve his malafide result of not paying the tax. Motive of availing justice, is rights

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Showing 1–20 of 54 · Page 1 of 3

2
Section 40a2
ITA 150/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 123/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 132/BIL/2017[2014-15]Status: DisposedITAT Raipur04 Aug 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 134/BIL/2017[2014-15]Status: DisposedITAT Raipur04 Aug 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 137/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 128/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 126/BIL/2017[2014-15]Status: DisposedITAT Raipur04 Aug 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 130/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 131/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 119/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 122/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 120/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 121/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 133/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

THE GRAMIN SEWA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER, WARD-1(3),RAIPUR, RAIPUR (CG)

ITA 104/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 124/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 125/BIL/2017[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

ITA 129/BIL/2017[2014-15]Status: DisposedITAT Raipur04 Aug 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, VILLAGE: TAMASEONI,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR

ITA 150/RPR/2019[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 143(3)

TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2