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6 results for “TDS”+ Section 133A(1)clear

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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 201(1)/201(1A) of the Act by holding that "Admittedly, in this case despite making contrary observation, the ITO/TDS has accepted the transportation payment as genuine that is why he has computed the TDS liability on those payments u/s 201(1) and interest u/s 201(1A). Therefore, it is not in dispute that the transportation payments has been

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 201(1)/201(1A) of the Act by holding that "Admittedly, in this case despite making contrary observation, the ITO/TDS has accepted the transportation payment as genuine that is why he has computed the TDS liability on those payments u/s 201(1) and interest u/s 201(1A). Therefore, it is not in dispute that the transportation payments has been

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)

1) r.w.s 201(1A) of the Income Tax Act, 1961; (in short ‘the Act’). Heard both the parties. Case files persued. 2. The Revenue’s identical sole substantive grievance raised in these two appeals pleads that the CIT(A) has erred in law and on facts in reversing Assessing Officer’s findings treating the assessee to be an assessee

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)

1) r.w.s 201(1A) of the Income Tax Act, 1961; (in short ‘the Act’). Heard both the parties. Case files persued. 2. The Revenue’s identical sole substantive grievance raised in these two appeals pleads that the CIT(A) has erred in law and on facts in reversing Assessing Officer’s findings treating the assessee to be an assessee

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)

1. For that ld. AO made an estimate of profit at 10% which was reduced to 8% by ld. CIT(A). The turnover of Rs.2,00,97,709/- was accepted. The appellant has maintained audited books of accounts which was verifiable in past, the book result disclosed was accepted. Ld. AO was, therefore, not justified in making an estimate