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26 results for “TDS”+ Section 200A(1)(c)clear

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Key Topics

Section 234E80Section 200A43TDS26Section 200A(1)16Section 254(1)11Section 2509Section 249(3)8Deduction8Penalty6

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J. K. Synthetics Ltd. vs. Commercial Tax Officer

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: Disposed

Showing 1–20 of 26 · Page 1 of 2

ITAT Surat
05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J. K. Synthetics Ltd. vs. Commercial Tax Officer

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J. K. Synthetics Ltd. vs. Commercial Tax Officer

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J. K. Synthetics Ltd. vs. Commercial Tax Officer

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 506/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

c) of 9(f) of sub-section (1) of Section 200A ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 505/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

c) of 9(f) of sub-section (1) of Section 200A ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J.K.Synthetix Ltd. vs. Commercial Tax Officer

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J.K.Synthetix Ltd. vs. Commercial Tax Officer

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J.K.Synthetix Ltd. vs. Commercial Tax Officer

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J.K.Synthetix Ltd. vs. Commercial Tax Officer

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)

c) of 9(f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retrospective character of effect. The judgment of Hon'ble Karnataka High Court is supported by decision of Constitutional Bench of Hon'ble Apex Court in the case of J.K.Synthetix Ltd. vs. Commercial Tax Officer

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 56/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER (TDS-1), SURAT, SURAT

Appeals are allowed for statistical purposes

ITA 66/SRT/2023[2014-15]Status: DisposedITAT Surat21 Apr 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 54/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 57/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 53/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 55/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

ALTRET INDUSTRIES PRIVATE LIMITED,SAIYEDPURA SURAT vs. THE INCOME TAX OFFICER TDS CPC, CPC

In the result, appeal filed by the assessee in dismissed

ITA 855/SRT/2024[2016-201]Status: DisposedITAT Surat25 Jul 2025AY 2016-201

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

200A(1) of the Act was passed on 31.07.2012 but appeal before the CIT(A) was filed on 14.02.2024. Neither any convincing reasons of the grounds for the inordinate delay in filing appeal was adduced nor any documentary evidence in support of the submissions was filed. As per provisions of section

ALTRET INDUSTRIES PRIVATE LIMITED,ALTRET HOUSE, SAIYEDPURA vs. THE INCOME TAX OFFICER, TDS, CPC, COMMISSIONER OF INCOME TAX

In the result, appeal filed by the assessee in dismissed

ITA 815/SRT/2024[2015-2016]Status: DisposedITAT Surat25 Jul 2025AY 2015-2016

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

200A(1) of the Act was passed on 31.07.2012 but appeal before the CIT(A) was filed on 14.02.2024. Neither any convincing reasons of the grounds for the inordinate delay in filing appeal was adduced nor any documentary evidence in support of the submissions was filed. As per provisions of section

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

ITA 814/SRT/2024[2015-16]Status: DisposedITAT Surat25 Jul 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

200A(1) of the Act was passed on 31.07.2012 but appeal before the CIT(A) was filed on 14.02.2024. Neither any convincing reasons of the grounds for the inordinate delay in filing appeal was adduced nor any documentary evidence in support of the submissions was filed. As per provisions of section