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6 results for “TDS”+ Section 271Cclear

Sorted by relevance

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Key Topics

Section 4023Section 271C6Section 201(1)6TDS6Section 194C5Section 2015Deduction5Section 194H4Disallowance4Section 194C(5)

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(4),, RAJKOT-GUJARAT

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

ITA 321/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.321/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR
Section 194CSection 194C(5)Section 194C(6)Section 40

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

3
Section 1943
Addition to Income3

M/S MARUTINANDAN CONSTRUCTION,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WD-1(3),, RAJKOT-GUJARAT

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

ITA 737/RJT/2014[2010-11]Status: DisposedITAT Rajkot06 Jan 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Written submission (Shri D.R.Adhia –For Respondent: Shri Sanjeev Jain, Sr.DR
Section 194CSection 40

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

SHRI CHAMUNDA CREDIT COOPERATIVE SOCIETY LTD.,,RAJKOT vs. INCOME TAX OFFICER,TDS-2,, RAJKOT

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

ITA 32/RJT/2018[2009-10]Status: DisposedITAT Rajkot25 Jun 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.32/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, Shri Chamunda Credit Cooperative Tds-2, Vs. Society Limited, Rajkot. Famous Shopping Centre, 150 Feet Ring Road, Near Parijat Party Plot, Chandra Park Main Road, Rajkot-360005. Pan: Aabas9343J

Section 194Section 194HSection 201Section 201(1)Section 40

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

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

RAJESHBHAI CHIMANBHAI JAVIA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(4),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed for the statistical purposes

ITA 312/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.312/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR
Section 194HSection 40

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 sep arately provided under section 271C