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97 results for “TDS”+ Section 86clear

Sorted by relevance

Delhi1,261Mumbai1,249Bangalore566Chennai373Kolkata296Ahmedabad188Hyderabad174Indore173Chandigarh128Jaipur124Karnataka121Raipur97Pune97Cochin69Visakhapatnam55Cuttack53Lucknow41Jodhpur35Nagpur31Surat30Rajkot24Agra21Amritsar20Allahabad20Kerala19Ranchi19Telangana17Guwahati15Patna13Dehradun8Varanasi6SC5Jabalpur4Panaji3Orissa1Punjab & Haryana1Calcutta1

Key Topics

TDS60Disallowance27Section 271(1)(c)26Addition to Income25Depreciation18Section 6816Section 143(3)15Penalty14Section 4011Deduction

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

ITA 92/RPR/2020[2013-14]Status: DisposedITAT Raipur18 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

86,93,769/- . Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143(2) of the Act. 5. Original assessment was thereafter framed by the A.O vide his order passed u/s.143(3) of the Act dated 17.03.2015, wherein the income of the assessee company was determined at Rs.2,82,02,237/- after, inter alia, making following additions/disallowances

Showing 1–20 of 97 · Page 1 of 5

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Section 14A8
Section 2637

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

ITA 91/RPR/2020[2012-13]Status: DisposedITAT Raipur18 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

86,93,769/- . Subsequently, the case of the assessee was selected for scrutiny assessment u/s.143(2) of the Act. 5. Original assessment was thereafter framed by the A.O vide his order passed u/s.143(3) of the Act dated 17.03.2015, wherein the income of the assessee company was determined at Rs.2,82,02,237/- after, inter alia, making following additions/disallowances

M/S BARBRIK PROJECT LIMITED,SURAJPUR (CG) vs. THE JOINT COMMISSIONER OF IMCOME TAX CENTRAL CIRCLE-KORBA, KORBA(CG)

In the result, the appeal of the assessee is partly allowed

ITA 67/BIL/2017[2010-11]Status: DisposedITAT Raipur10 Jun 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं आयकर अपील सं. / Ita No. 67/Rpr/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri S. R. RaoFor Respondent: Shri G. N. Singh
Section 131Section 143(1)Section 143(3)Section 154Section 40

86,341/- total income holding that corresponding income was not offered. • The disallowance is wrong based on incorrect appreciation of law. Amount of TDS claimed is not income. • Since corresponding income was not offered to tax during the year, he should have directed the AO to give credit for TDS in the year in which the corresponding income was offered

M/S BHARAT AGRO INDUSTRIES, ,RAIPUR vs. INCOME TAX OFFICER, WARD 1(3), RAIPUR

In the result, appeal of the assessee is allowed

ITA 263/RPR/2017[2012-13]Status: DisposedITAT Raipur13 Aug 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri R. B. Doshi, A.RFor Respondent: Shri P. K. Mishra, CIT.DR
Section 143(3)Section 263Section 40A(3)

TDS which has not been examined and verified by the AO properly. 5. Aggrieved by the revisional order in the wake of such allegations, the assessee preferred appeal before the Tribunal. 6. As pointed out to us, there is a delay of about 136 days in filing the appeal. The assessee adverted to his application dated 16.11.2017 seeking condonation

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

86,300/- invoking section 14A, as it was added back in the income of the assessee in preceding Assessment Year i.e. 2010-11.” 52. At the very outset of the hearing of the appeal the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that he was not pressing the ground of appeal No.1. In view of the concession

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

86,300/- invoking section 14A, as it was added back in the income of the assessee in preceding Assessment Year i.e. 2010-11.” 52. At the very outset of the hearing of the appeal the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that he was not pressing the ground of appeal No.1. In view of the concession

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS03398D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 281/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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

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

86,375 5,51,70,156 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