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41 results for “TDS”+ Section 148clear

Sorted by relevance

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Key Topics

Section 14832Addition to Income29Section 143(3)26Section 14422Section 26321Section 14720TDS18Section 25016Section 200A(1)16Section 10(37)

HASMUKHBHAI RAVJIBHAI CHAUDHARI,MANDVI vs. INCOME TAX OFFICER, WARD - 2, BARDOLI

In the result, this ground of appeal is allowed

ITA 325/SRT/2022[2011-12]Status: DisposedITAT Surat30 Aug 2023AY 2011-12

Bench: Shri Pawan Singhआ.अ.सं./Ita No.325/Srt/2022 (Ay 2011-12) (Hearing In Physical Court) Hasmukhbhai Ravjibhai Income Tax Officer, Chaudhari, Choramba, At Ward-2, Bardoli-394601 Vs Post Choramba Taluka Mandvi, Surat-394440 Pan No: Amipc 8927 C अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 148Section 194CSection 254(1)Section 44ASection 68

TDS) under section 194C was deducted. On the basis of such information, the Assessing Officer was having belief that the income chargeable to tax had escaped assessment to the extent of Rs.14,27,800/-. The Assessing Officer after recording the reasons of re-opening issued notice under section 148

Showing 1–20 of 41 · Page 1 of 3

14
Cash Deposit13
Deduction13

ANIRUDH KESHAV DUBEY,VAPI vs. INCOME TAX OFFICER, INCOME TAX OFFICER, DAMAN

In the result, ground No. 1 of the appeal is allowed for statistical purposes

ITA 564/SRT/2023[2011-12]Status: DisposedITAT Surat25 Oct 2023AY 2011-12

Bench: Shri Pawan Singh(Hybrid Hearing) Anirudh Keshav Dubey, I.T.O., Flat No. 602, Leela Tower, Near Daman Vs. Vatsav Park, Rofel College, Namdha Road, Vapi- 396191 (Gujarat) Pan No. Aejpd 7924 B Appellant/ Assessee Respondent/ Revenue

Section 144Section 147Section 148Section 194CSection 254(1)Section 69A

TDS was made under Section 194C of the Act. Further the assessee also had certain credit/ deposit in his bank account with State Bank of Patiala. On the basis of such information and perusal of ITS Data that no return of income was filed by assessee for A.Y. 2011-12, the Assessing Officer recorded reasons that income of assessee escaped

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 69/SRT/2023[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Section 148 as well as other notices were served. The Assessing Officer passed the ex parte assessment order. On obtaining the copy of assessment order, it was found that her maternal address at 16, Shree Nikunj, Ashabaug, Navsari was mentioned. No one resides on such address. The assessee married long ago and was staying with her husband

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 337/SRT/2022[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Section 148 as well as other notices were served. The Assessing Officer passed the ex parte assessment order. On obtaining the copy of assessment order, it was found that her maternal address at 16, Shree Nikunj, Ashabaug, Navsari was mentioned. No one resides on such address. The assessee married long ago and was staying with her husband

SHRI ANIL OMPRAKASH MISHRA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(1), SURAT

In the result, the appeal filed by the assessee is allowed

ITA 314/SRT/2023[2011-12]Status: DisposedITAT Surat03 Jul 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Shri Anil Om Prakash Mishra, I.T.O., A-281, Shubham Bunglows, Sachin, Ward-1(2)(1), Vs. Surat-394230. Surat. Pan No. Ajnpm 7661 F Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 147Section 148Section 254(1)Section 271BSection 44A

TDS details. The provisions of Section 44AB of the Act is not attracted as the assessee was not maintaining books of account. 5. The ld. CIT(A) after considering the submission of assesse, held that the assessee failed to make any compliance in response to various notices issued for levying penalty. The assessee was unable to furnish cogent reason

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry operator has admitted before the Investigation Wing that they

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry operator has admitted before the Investigation Wing that they

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI RAJESH KUMAR PAMECHA, AJMER

In the result the ground No

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry operator has admitted before the Investigation Wing that they

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry operator has admitted before the Investigation Wing that they

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

148 of the I.T. Act. I have perused the submission of the AR, Remand Report and considered verbal arguments, it is seen from the records that the AO had received report from the Investigation Wing, Mumbai, which indicated that the appellant was beneficiary of accommodation entry operators. The said accommodation entry operator has admitted before the Investigation Wing that they

DHANSUKHBHAI PARAGJIBHAI PATEL,,SURAT vs. THE DCIT, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee partly allowed

ITA 1021/AHD/2016[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1021/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dhansukhbhai Deputy Commissioner Of Paragjibhai Patel, Income-Tax, 143, Brahaman Faliya, Circle - 2(3) Surat Dindoli Udhna 394210 Pan: Avdpp7007 L अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 143Section 148Section 77

148 of the Act of the Act. The assessee has claimed that land was compulsory acquisition by SMC hence, thereon is exempt under section 10(37) of the Act. However, the AO opined that agricultural land was actually purchased by the SMC and not compulsory acquired, because land was sold by executing sale deed between SMC and owners

SHRI DINESHBHAI VITTALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER,, SURAT

In the result, the appeal of the assessee partly allowed

ITA 970/AHD/2016[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.970/Ahd/2016 िनधा"रण वष"/Assessment Year:2009-10 Shri Dineshbhai Vittalbhai Income Tax Officer, Patel, Ward- 2(3)(7), Surat 6/1261, Bhut Sheri, Mahidharpura Surat Pan: Aatwpp 3597J अपीलाथ" Appellant ""यथ"/Respondent

Section 10(37)Section 143Section 148Section 77

148 of the Act of the Act. The assessee has claimed that land was compulsory acquisition by SMC hence, thereon is exempt under section 10(37) of the Act. However, the AO opined that agricultural land was actually purchased by the SMC and not compulsory acquired, because land was sold by executing sale deed between SMC and owners

PARVATIBEN BHAGUBHAI PATEL,VALSAD vs. INCOME TAX OFFICER, WARD-7, VAPI, VAPI

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

ITA 497/SRT/2023[2011-12]Status: DisposedITAT Surat30 Nov 2023AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Parvatiben Bhagubhai Patel, Vs. The Ito, Dungri, Ponia Falia Udwada, Ward -7, Valsad – 396185. Vapi Pan : Afipp2146M Appellant Respondednt

Section 144Section 148Section 254(1)

148, the assessee was issued query letter. In response to said query letter, the assessee furnished complete details. The assessee was not aware about the Income Tax proceeding and was under the impression that once the assessee given complete details, which may be sufficient as no income from assessment was escaped. The Assessing Officer passed the assessment order under section

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

ITA 1501/AHD/2014[2009-10]Status: DisposedITAT Surat14 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 263(1)Section 36Section 43A

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

ITA 2998/AHD/2014[2010-11]Status: DisposedITAT Surat14 Feb 2020AY 2010-11

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 263(1)Section 36Section 43A

TDS Rs.38,48,436/-/-) payable on the loan received from Reliance Industries Limited. (RXL) was capatilized and was added to loan amount. Since the amount of interest was not actually paid and the loan amount to that extent increased, the interest amount so claimed u/s 36(l)(iii) was required to be disallowed. Not doing this resulted into underassessment

SUAJKISHAN DEOKISHAN THANVI,SILVASSA vs. INCOME TAX OFFICER, INCOME TAX OFFICER WARD2, VAPI

In the result, appeal of the assessee is allowed in above terms

ITA 145/SRT/2021[2010-11]Status: DisposedITAT Surat18 Apr 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.145/Srt/2021 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) Suajkishan Deokishan Income Tax Officer Thanvi, B/204, Mayuri Ward-2, Vapi (Camp At Silvassa), Vs. Apartment, Amli Road, First Floor, Vee Bee Mall, Nr. Civil Silvassa-396230 Court, Tokarkhada, Silvassa-396230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypj 7355 D (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By : Shri Satyadev Purohit, C.A & Shri Rajendra Joshi, Ar राज"व क" ओर से /Respondent By: Shri Vinod Kumar, Sr-D.R

For Appellant: Shri Satyadev Purohit, C.A &For Respondent: Shri Vinod Kumar, Sr-D.R
Section 144Section 147Section 148Section 194J

section 80CCC/80D of the Act. Therefore, ld Counsel contended that assessee should be given benefit of TDS deducted and deduction available in chapter VIA of the Income Tax Act. 7. On the other hand, Ld. Sr-DR for the Revenue submitted that assessee did not appear before Assessing Officer, moreover, the assessee has not filed his return of income. Although

BSAS INFORTECH LIMITED, SURAT,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), SURAT, SURAT

In the result, appeal filed by the assessee is treated as allowed

ITA 226/SRT/2024[2016-17]Status: DisposedITAT Surat15 Jul 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 147Section 148Section 68Section 69

148 of the Act. During the course of re-assessment proceedings, the Assessing Officer noted that on perusal of details furnished by the assessee company, it is seen that the assessee company had received unsecured loan amounting to Rs. 50,00,000/- from M/s. Vanguard Jewels Pvt. Ltd. during the impugned year under consideration. The Assessing Officer noted that

BSAS INFOTECH LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT

In the result, appeal filed by the assessee is treated as allowed

ITA 224/SRT/2024[2011-12]Status: DisposedITAT Surat15 Jul 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 147Section 148Section 68Section 69

148 of the Act. During the course of re-assessment proceedings, the Assessing Officer noted that on perusal of details furnished by the assessee company, it is seen that the assessee company had received unsecured loan amounting to Rs. 50,00,000/- from M/s. Vanguard Jewels Pvt. Ltd. during the impugned year under consideration. The Assessing Officer noted that

BSAS INFOTECH LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), SURAT, SURAT

In the result, appeal filed by the assessee is treated as allowed

ITA 225/SRT/2024[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 147Section 148Section 68Section 69

148 of the Act. During the course of re-assessment proceedings, the Assessing Officer noted that on perusal of details furnished by the assessee company, it is seen that the assessee company had received unsecured loan amounting to Rs. 50,00,000/- from M/s. Vanguard Jewels Pvt. Ltd. during the impugned year under consideration. The Assessing Officer noted that

GREENLINE ECOFAB PVT. LTD.,SURAT vs. ACIT, CIRCLE 1(1)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 1373/SRT/2024[2012-13]Status: DisposedITAT Surat05 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1373/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner Of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-Tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1St Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecg 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 147Section 148Section 234ASection 250Section 68

section after expiry of 4 years from the end of relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reasons of the failure on the part of the assessee to make a return u/s 139 or in response to notice issued u/s 142(1) or 148 or “to disclose fully and truly