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.

2 results for “TDS”+ Section 271Cclear

Sorted by relevance

Delhi241Mumbai162Bangalore99Kolkata58Karnataka47Raipur42Jaipur30Cochin28Ahmedabad23Chandigarh14Jodhpur12Indore12Nagpur10Lucknow10Chennai9Hyderabad8Telangana7Visakhapatnam7Varanasi6Agra5Jabalpur5Panaji5Surat4Pune3Ranchi3SC3Dehradun3Orissa2Rajkot2Kerala1Cuttack1

Key Topics

Section 408Section 271C6Section 2014Section 194A2Section 1942Penalty2TDS2

BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT

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

ITA 516/RJT/2015[2010-11]Status: DisposedITAT Rajkot02 Jun 2020AY 2010-11

Bench: Us.

For Appellant: Written SubmissionFor Respondent: Shri Suhas Mistry, Sr. D.R
Section 143(3)Section 194ASection 271CSection 40Section 40(8)

TDS an amount paid to deductee and, in turn, deductee also hasn’t offered to tax income embedded in such amount The penalty for tax withholding lapse per se is separately provided under section 271C

M/S. ARRONE CERAMIC,AT VAGHASIYA, TALUKA WAKANER vs. THE JCIT TDS RANGE, RAJKOT, RAJKOT

In the result, appeal is dismissed

ITA 117/RJT/2021[2016-17]Status: DisposedITAT Rajkot23 Aug 2023AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri R. K. Doshi, A.RFor Respondent: Shri Abhimanyu Singh, Sr. DR
Section 194Section 194ISection 2Section 201Section 201(1)Section 250Section 271C

TDS was deducted under Section 194-IA of the Act. The Assessing Officer initiated penalty proceedings under Section 271C of the Act, during