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19 results for “TDS”+ Rectification u/s 154clear

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Key Topics

Section 234E72Section 200A27Section 15416TDS15Section 254(1)11Section 408Section 2636Addition to Income6Rectification u/s 1545Section 201

MANJULABEN KIRITBHAI PATEL,SURAT vs. ITO WARD - 2(2)(3), SURAT

In the result, both the appeals filed by the assessees are allowed for statistical purposes

ITA 201/SRT/2020[2008-09]Status: DisposedITAT Surat22 Aug 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.200/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt.Kiranben Yogeshbhai Patel, Vs. Income Tax Officer, Ward- 2(2)(2), Room No.625, 6Th At & Post: Sosak, Tal: Olpad, Dist: Sura-394540. Floor, Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0342K (Appellant) (Respondent) आयकर अपील सं./Ita No.201/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt. Manjulaben Kiritbhai Patel, Vs. The Ito, Ward-2(2)(2), Post Orma, Taluka Olpad, Dist: Surat. Surat-394540. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0220J (Appellant) (Respondent) Shri Mehul Shah, Ca Assessee By Revenue By Shri J. K. Chandnani, Sr. Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/ 08/2022

Section 143(3)Section 154

TDS of Rs. 13,00,710/- by DCIT (CPC) which ITA.200 & 201/SRT/2020/AY.2008-09 Kiranben Y. Patel & Manjulaben K. Patel can be rectified u/s 154. She submitted that the learned CIT (A) has reproduced the assessee’s explanation in this regard from Form 35 in Para 4 of his order and as per the same, the assessee had filed rectification

4
Section 143(3)4
Condonation of Delay3

KIRANBEN YOGESHBHAI PATEL,SURAT vs. ITO WARD-2 (2)(2), SURAT

In the result, both the appeals filed by the assessees are allowed for statistical purposes

ITA 200/SRT/2020[2008-09]Status: DisposedITAT Surat22 Aug 2022AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.200/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt.Kiranben Yogeshbhai Patel, Vs. Income Tax Officer, Ward- 2(2)(2), Room No.625, 6Th At & Post: Sosak, Tal: Olpad, Dist: Sura-394540. Floor, Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0342K (Appellant) (Respondent) आयकर अपील सं./Ita No.201/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt. Manjulaben Kiritbhai Patel, Vs. The Ito, Ward-2(2)(2), Post Orma, Taluka Olpad, Dist: Surat. Surat-394540. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0220J (Appellant) (Respondent) Shri Mehul Shah, Ca Assessee By Revenue By Shri J. K. Chandnani, Sr. Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/ 08/2022

Section 143(3)Section 154

TDS of Rs. 13,00,710/- by DCIT (CPC) which ITA.200 & 201/SRT/2020/AY.2008-09 Kiranben Y. Patel & Manjulaben K. Patel can be rectified u/s 154. She submitted that the learned CIT (A) has reproduced the assessee’s explanation in this regard from Form 35 in Para 4 of his order and as per the same, the assessee had filed rectification

NIMESHKUMAR KAMLESHBHAI THAKKAR,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CPC, BANGALORE

In the result, assessee’s appeal is allowed for statistical purposes in above terms

ITA 166/SRT/2021[2012-13]Status: DisposedITAT Surat25 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.166/Srt/2021 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Nimeshkumar Kamleshbhai Deputy Commissioner Of Income Thakkar, 4 Swastik Flats, Nr. Tax, Cpc, Bangalore Post Bag Vs. Ambika Niketan Mandir, No.2, Electronic City Post Office, Athwalines, Surat-395007 Bangalore "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acmpt 0073 E (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Seth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(1)Section 154Section 234A

TDS), which was deducted by the National Insurance Corporation Ltd (“NICL” for short) from the commission amount paid to the assessee. The Ld. Counsel for the assessee contended that assessee has filed rectification application u/s 154

N R CORPORATION,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 526/SRT/2024[2018-19]Status: DisposedITAT Surat28 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.526/Srt/2024 Assessment Year: 2018-19 (Physical Hearing) N. R. Corporation, Vs. The Pcit - 1, B-202, Capital Status, Opp – Hariom Surat Nagar, Near Atman Park, L. P. Savani Road, Adajan, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfn9368A (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 13/03/2025 Date Of Pronouncement 28/05/2025

Section 143Section 143(2)Section 143(3)Section 194CSection 263Section 40

TDS deducted and order of ld. PCIT rejecting rectification application of assessee u/s 154 of the Act to ld. PCIT

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 197/SRT/2020[2012-13]Status: DisposedITAT Surat29 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

Section 10(38)Section 133(6)Section 143(3)Section 68

rectification u/s 154 of the Act, which originally was of Rs.13,75,13,015/-) made on account of unexplained cash credits u/s 68 of the I.T. Act without appreciating the fact that one of the directors of the company M/s GCSL had admitted on oath in the statement recorded u/s 131 of the I.T. Act that he had provided accommodation

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

TDS on reimbursement of expenses payment in respect of IT Data line charge Rs.1,35,98,703/- to MHM Holding under the head "reimbursement of expenses" to the ultimate beneficiary is BT (Germany) GmbH & Co., Germany during the financial year ending on 31-03-2012. Total tax after grossing up u/s 195A on remittance

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

TDS on reimbursement of expenses payment in respect of IT Data line charge Rs.1,35,98,703/- to MHM Holding under the head "reimbursement of expenses" to the ultimate beneficiary is BT (Germany) GmbH & Co., Germany during the financial year ending on 31-03-2012. Total tax after grossing up u/s 195A on remittance

KANAIYALAL KANTILAL PATEL HUF,SURAT vs. ITO WARD 6(2), SURAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 31/SRT/2022[2016-2017]Status: DisposedITAT Surat22 Nov 2022AY 2016-2017

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.31/Srt/2022 (िनधा"रणवष" / Assessment Year: (2016-17) (Virtual Court Hearing) Kaniaiyalal Kantilal Patel ‘Huf’ Income Tax Officer, Ward-6(2), Aayakar Bhavan, Majura Gate, 73-74, Harihar Park Society, Althan, Vs. Surat-395001 Surat-395 017 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachk 0913 J (Appellant ) (Respondent)

For Appellant: Shri Unmesh Dalal, CAFor Respondent: Shri Vinod Kumar– Sr.DR
Section 143(1)Section 154Section 194ISection 199

rectification application under section 154 of the Act, to rectify the mistake apparent from record. However, CPC Bangalore rejected the application of assessee under section 154 of the Act. 4. Therefore, feeling aggrieved by the order of Assessing Officer (CPC Bangalore), passed under section 154 of the Act, the assessee carried the matter in appeal before Ld. NFAC/Ld

NIMESH KANUBHAI TOPIWALA - HUF,SURAT vs. DY. COMMISSIONER OF INCOME TAX CIRCLE - 1(1)(1), SURAT

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

ITA 242/SRT/2023[2018-19]Status: DisposedITAT Surat05 Jun 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Nimesh Kanubhai Topiwala-Huf, D.C.I.T., B-801, Shri Sarjan Palace, Nr. Nandini Circle-1(1)(1), Vs. 3, Vip Road, Vesu, Surat, Surat. Gujarat-395007. Pan No. Aahhn 1784 K Appellant/ Assessee Respondent/ Revenue

Section 154Section 250Section 254(1)Section 40

u/s 250 came to the knowledge of appellant only on 20.05.2020 and text message of appeal hearing was received by appellant and further erred in not appreciating that there was a corona virus from 15.03.2020 and the time thereafter was automatically extended by Hon'ble Supreme Court. 8. The appellant reserves right to add, alter, vary any or all grounds

SURAT DISTRICT CO.OP.MILK PRODUCERS UNION LTD.,,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2),, SURAT

In the result, the appeal of the assessee is allowed

ITA 680/SRT/2018[2014-15]Status: DisposedITAT Surat23 Sept 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) The Surat District Co-Op. Dy. Commissioner Of Milk Producer’S Union Ltd., Income Tax, Circle-3(2), Vs Sumul Dairy Road, Station Aaykar Bhavan, Majura Road, Surat Gate, Surat Pan : Aaaas 3450 M Assessee / Appellant Revenue /Respondent

Section 194Section 254(1)Section 40Section 80PSection 80P(2)(e)

u/s 194-I of the Act and therefore, the action of the AO to invoke the provisions of Section 40(a)(ia) of the Act is without jurisdiction, improper, invalid, perverse, illegal, void ab initio and hence, liable to be struck down. (3) Your appellant further reserves its right to add, alter, modify9 or to amend any of the aforesaid

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 61/SRT/2020[2015-16 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 63/SRT/2020[215-16 QUARTER 3]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 62/SRT/2020[2015-16 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 64/SRT/2020[2015-16 QUARTER 4]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 38/SRT/2020[QUARTER-II 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 234E of the act which is ultra vires and the same has been confirm by Ld. CIT(A) which is required to be deleted since the charging provision is applicable from 01.06.2015. 2. On the facts and in the circumstances of the case as also law on subject, the learned DCIT, CPC TDS has erred in giving effect

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 234E of the act which is ultra vires and the same has been confirm by Ld. CIT(A) which is required to be deleted since the charging provision is applicable from 01.06.2015. 2. On the facts and in the circumstances of the case as also law on subject, the learned DCIT, CPC TDS has erred in giving effect

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 40/SRT/2020[QUARTER-IV 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 234E of the act which is ultra vires and the same has been confirm by Ld. CIT(A) which is required to be deleted since the charging provision is applicable from 01.06.2015. 2. On the facts and in the circumstances of the case as also law on subject, the learned DCIT, CPC TDS has erred in giving effect

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 234E of the act which is ultra vires and the same has been confirm by Ld. CIT(A) which is required to be deleted since the charging provision is applicable from 01.06.2015. 2. On the facts and in the circumstances of the case as also law on subject, the learned DCIT, CPC TDS has erred in giving effect

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 39/SRT/2020[QUARTER-III 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

u/s 234E of the act which is ultra vires and the same has been confirm by Ld. CIT(A) which is required to be deleted since the charging provision is applicable from 01.06.2015. 2. On the facts and in the circumstances of the case as also law on subject, the learned DCIT, CPC TDS has erred in giving effect