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121 results for “TDS”+ Section 156clear

Sorted by relevance

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Key Topics

TDS49Addition to Income37Section 143(3)29Section 271(1)(c)26Deduction22Section 80P(2)21Disallowance15Depreciation14Penalty13Section 80P(2)(d)

JOINT COMMISSIONER OF INCOME-TAX-RANGE-1,, BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED,, BILASPUR

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

ITA 3/BIL/2012[2008-09]Status: DisposedITAT Raipur06 Nov 2019AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

For Appellant: S/ShriAjitKorde, S.R. RaoFor Respondent: ShriR.K. Singh
Section 143(3)Section 147Section 148Section 220(2)

TDS have been deducted and other issues, regarding the genuineness of the transactions. Needless to say the Assessing Officer shall grant reasonable opportunity of hearing to the assessee in accordance with law and adjudicate the issue afresh. The assesse is directed to furnish requisite documents /details before the Assessing Officer as called for by the Assessing Officer. In case

Showing 1–20 of 121 · Page 1 of 7

7
Section 2507
Limitation/Time-bar7

JOINT.COMMISSIONER OF INCOME TAX RANGE -I, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

ITA 21/BIL/2012[2006-07]Status: DisposedITAT Raipur06 Nov 2019AY 2006-07

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

For Appellant: S/ShriAjitKorde, S.R. RaoFor Respondent: ShriR.K. Singh
Section 143(3)Section 147Section 148Section 220(2)

TDS have been deducted and other issues, regarding the genuineness of the transactions. Needless to say the Assessing Officer shall grant reasonable opportunity of hearing to the assessee in accordance with law and adjudicate the issue afresh. The assesse is directed to furnish requisite documents /details before the Assessing Officer as called for by the Assessing Officer. In case

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)), BHILAI vs. SHRI SANJAY JAIN, BHILAI

In the result ground no. 06 of the revenue stands dismissed

ITA 55/RPR/2020[2014-15]Status: DisposedITAT Raipur09 Nov 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 55/Rpr/2020 (Assessment Years:2014-15) Asstt. Commissioner Of Income Tax, V Shri Sanjay Jain, Bhilai S C/O M/S Sidhharth Industries, Plot No. 38, Industrial Estate, Bhilai, C.G. Pan: Aet Pj1859D (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Ravi Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 23-08-2023 घोषणा क" तार"ख/Date Of : 09-11-2023 Pronouncement

For Appellant: Shri Ravi Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 250Section 40Section 68

TDS cannot be applied on such payments, consequently, disallowance by invoking the provisions of section 40(a)(ia) was bad in law, thus, the same is directed to be deleted. Ground No. 1 of the revenue is, thus, dismissed in terms of aforesaid observations. 8 Sanjay Jain Ground NO. 2: disallowance

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL CENTRAL STORES (TAN- JBPS03090D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 288/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 211/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS03804D), ANUPPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 284/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS02076E), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 282/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 222/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 213/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, SECL HASDEO AREA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 301/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 204/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 202/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL (TAN- BPLS04697A), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 286/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 201/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL, O/O CHIEF GENERAL MANAGER (TAN- JBPS02072A), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 279/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS LTD. (TAN- JBPS02667A), KUSMUNDA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 280/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN-BPLS04617E) , SURGUJA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 290/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 223/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS13157E), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 289/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 200/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

156 27 JBPS00358B 27/03/2024 1,41,27,188 1,18,66,838 2,59,94,025 ITAT-Raipur Page 7 of 16 SECL Group Vs ACIT(TDS), Raipur ITA No. 197 to 223 & 275 to 301/RPR/2025, AY 2017-18 4.5 Aggrieved assessee filed separate appeals against each of such twenty-seven (27) orders passed u/s 201 of the Act, which