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6 results for “TDS”+ Section 133Aclear

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Key Topics

Section 133A6Section 194C6TDS6Survey u/s 133A6Addition to Income3Section 1332Section 201(1)2Deduction2

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 18/RAN/2022[16-17]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

Section 133A(2A) of the Income Tax Act, 1961 (in short, the Act) was conducted in the factory-cum- office premises at Hehal, Barkakana, Ramgarh on 29/01/2019. During the course of survey, Shri Dinesh Kumar Choudhary, Accountant and authorised signatory of assessee was present and was asked to produce the books of account and other relevant documents regarding the payments

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 17/RAN/2022[15-16]Status: DisposedITAT Ranchi
27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

Section 133A(2A) of the Income Tax Act, 1961 (in short, the Act) was conducted in the factory-cum- office premises at Hehal, Barkakana, Ramgarh on 29/01/2019. During the course of survey, Shri Dinesh Kumar Choudhary, Accountant and authorised signatory of assessee was present and was asked to produce the books of account and other relevant documents regarding the payments

RAM KUMAR,JAMSHEDPUR vs. ACIT CENTRAL CIRCLE, JAMSHEDPUR

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

ITA 189/RAN/2025[2018-19]Status: DisposedITAT Ranchi22 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Ratnesh Nandan Sahayi.T.A. No. 189/Ran/2025 Assessment Year: 2018-2019 Ram Kumar,…………………………………………..Appellant C/O. Ram Bilash Prasad Gupta, Gayatri Niwas, Ekta Colony, Majhi Tola, Adityapur, Jamshedpur-831013, Jharkhand [Pan:Anspk0996Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle, Office Road, Jamshedpur-831001, Jharkhand Appearances By: Shri Akshay Ringasia, A.R., Appeared On Behalf Of The Assessee Shri Khubchand T. Pandya, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 21, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 133ASection 143(2)Section 194J

133A of the Income Tax Act by the ITO, Ward-3(3), Jamshedpur in the business premises on 28.02.2018. During the course of survey proceedings, documents vide Identification Marks RK-01 to RK-04 were impounded. The case was selected for compulsory scrutiny as per CBDT guidelines. Notices under section 143(2) and 142(1) were issued and served upon

ITO, TDS WARD, RANCHI vs. M/S AWADHESH SINGH CONSTRUCTIONS PVT. LTD.,, RANCHI

Appeals are dismissed

ITA 281/RAN/2019[2017-18]Status: DisposedITAT Ranchi30 Sept 2020AY 2017-18

Bench: Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm

Section 133ASection 194CSection 201(1)

133A on 03.10.2018 at the office premises situated at B/1052, Sec-2, Dhurwa, Ranchi. However during the survey, the survey team could not lay their hand which could even remotely suggest that the appellant is making labour payments through a Contractor or sub-contractor. From the inception of survey to till the passing of order u/s.201 the appellant all along

ITO, TDS WARD, RANCHI vs. M/S AWADHESH SINGH CONSTRUCTIONS PVT. LTD.,, RANCHI

Appeals are dismissed

ITA 280/RAN/2019[2016-17]Status: DisposedITAT Ranchi30 Sept 2020AY 2016-17

Bench: Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm

Section 133ASection 194CSection 201(1)

133A on 03.10.2018 at the office premises situated at B/1052, Sec-2, Dhurwa, Ranchi. However during the survey, the survey team could not lay their hand which could even remotely suggest that the appellant is making labour payments through a Contractor or sub-contractor. From the inception of survey to till the passing of order u/s.201 the appellant all along

SHRI KIRTIMAN SINGH,RANCHI vs. DCIT, RANCHI

In the result, grounds of appeal raised by the assessee are partly allowed

ITA 122/RAN/2016[2010-11]Status: DisposedITAT Ranchi30 May 2025AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Hybrid Hearing) Shri Kirtiman Singh, D.C.I.T., 357/A, Professor Colony, Karam Toli, Circle-2, Vs. Behind Abhilasha Building, Morabadi, Ranchi. Ranchi-834001. Pan No. Awmps 5592 F Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 145(3)

TDS was deducted on the deposits made in the bank account. The estimate of profit as belonging to the appellant is, therefore, unjustified, arbitrary and illegal. 7. For that in any view of the case, without prejudice to our contention mentioned above, the estimate of profit at 10% is unjustified, excessive, arbitrary and uncalled for. 8. For that ld. Assessing