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455 results for “TDS”+ Section 2clear

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Key Topics

Section 80P(2)95TDS75Addition to Income64Disallowance46Section 25043Section 143(3)42Natural Justice34Section 26330Deduction30Section 80P

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 58 days involved in the present appeal is condoned. 5. In this case, the assessee has filed both legal grounds as well

Showing 1–20 of 455 · Page 1 of 23

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Penalty19
Depreciation19

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

2) by the assessing officer who had no jurisdiction to issue the same at the relevant point of time quashed the assessment. Apart from that, the aforesaid view is also supported by the order of the ITAT, Kolkata ‘B’ Bench in the case of OSL Developers (p) Ltd. Vs. ITO, (2021) 211 TTJ (Kol) 621 and that of ITAT, Gauhati

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 9/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 8/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 126/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 123/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 124/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 121/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 122/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 243/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 245/RPR/2022[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 214/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 120/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 12/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 210/RPR/2022[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 244/RPR/2022[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 209/RPR/2022[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 208/RPR/2022[2012-13]Status: DisposedITAT Raipur21 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 207/RPR/2022[2011-12]Status: DisposedITAT Raipur21 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2

DEPUTY DIRECTOR (GEOLOGY & MINING), RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS/TCS), RAIPUR, RAIPUR

ITA 213/RPR/2022[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section 206C(1C) “Section 206C of the Income Tax Act, 1961, read with Section 2