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8 results for “TDS”+ Section 221(1)clear

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Key Topics

Section 1448Section 14A7Addition to Income7Section 201(1)6TDS6Disallowance5Section 254(1)4Section 143(3)4Section 2014Section 153A

THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 512/SRT/2025[2013-14]Status: DisposedITAT Surat20 Jan 2026AY 2013-14

Bench: Shri Sanjay Gargshri Narendra Prasad Sinha

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 194ISection 194JSection 201Section 201(1)Section 250Section 40

TDS as stipulated u/s.201(1) of the Act. The provisions of section 40(a)(ia) and section 201(1) operate in The Udhna Citizen cooperative Bank Limited vs. ITO, Asst. Year : 2013-14 - 5– different domain and are not mutually exclusive to each other. It will be relevant to reproduce the provision of section 201(1) of the Act, which

4
Section 1483
Depreciation2

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 145ASection 14ASection 254(1)Section 263Section 40A

TDS was made for which the sales was accounted in succeeding years in respect of the advances. For the fourth party i.e. Gaurang Yogeshbhai Shah, it was submitted that no advances were received and therefore the sales were shown in the list of sales exceeding Rs. 10 lacs. The fourth party i.e Gaurang Yogeshbhai Shah, who is the proprietor

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LIMITED, SURAT

In the result, this appeal of the Revenue is dismissed

ITA 181/SRT/2020[2012-13]Status: DisposedITAT Surat23 May 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S J.K. Paper Ltd. Circle-1(1)(2), P.O. Central Pulp Mill, Vs. Surat. Fort Songadh, Surat. Pan : Aaact 6305 N Appellant Respondednt

Section 115JSection 143(3)Section 145ASection 254(1)Section 271Section 271(1)(c)Section 274Section 292BSection 40aSection 80I

1)(c) of the Act, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions on each of the additions/disallowances, on which the penalty was levied by the Assessing officer. On the disallowance of deduction under Section 80IA of the Act, it was contended by the assessee that the deduction

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

TDS made on such interest and the amount received and repaid during the year. Such details are recorded by ld CITA) at page No. 18 & 19 of his order. The assessee also stated that the assessing officer considered only peak of all transaction and made addition of Rs. 4.15 Crore in AY 2010-11 and Rs. 2.14 Crore

LILADEVI DOKANIA,SURAT vs. INCOME TAX OFFICER, WD.1(2)(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 126/SRT/2021[2019-20]Status: DisposedITAT Surat27 Jun 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.126/Srt/2021 (िनधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Liladevi Dokania Income Tax Officer Ward- 1(2)(3), Aayakar Bhawan, Plot No.1/2,Mayur House, Beside Vs. Majura Gate, Surat-395001 Milleniumm Market, Ring Road, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abipd 2171 Q (Appellant ) (Respondent)

For Appellant: Shri Suresh K Kabra, C.AFor Respondent: Shri Deependra Kumar, SR-DR
Section 205

section 221(1) of the Act cannot be sustained. Concerned respondent therefore, is required to be directed to give credit of tax ITA No.126/SRT/2021 A.Y. 19-20 Liladevi Dokanta. deducted at source to the assessee deductee of the amount for which form no. 16 A have been produced. 11. In view of the above and for the reasons stated petition

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 on 23.03.2018. The Assessing Officer recorded that despite service of notice

GEETA PRINTS PVT. LTD.,SURAT vs. THE INCOME-TAX OFFICER, WARD 1(1)(1), SURAT., SURAT

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

ITA 1322/SRT/2024[2013-14]Status: DisposedITAT Surat10 Jul 2025AY 2013-14

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1322/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Geeta Prints Pvt. Ltd. बनाम/ Income Tax Officer, 150, Gidc, Pandesara, Vs. Ward -1(1)(1), Surat, Aaykar Bhavan, Surat-394 221 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacg 88182R (Appellant) (Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh C. Shah, Ar राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 03/06/2025 उद्घोषणा की तारीख/Date Of Pronouncement 10/07/2025

Section 143(2)Section 144Section 249Section 250

221 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACG 88182R (Appellant) (Respondent) िनधा"रती की ओर से /Appellant by Shri Rajesh C. Shah, AR राज" की ओर से /Respondent by Shri Ajay Uke, Sr. DR सुनवाई की तारीख/Date of Hearing 03/06/2025 उद्घोषणा की तारीख/Date of Pronouncement 10/07/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT, SURAT vs. J.B. AND BROTHERS PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 522/SRT/2023[2016-17]Status: DisposedITAT Surat26 Oct 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.522/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Assistant Commissioner Vs. J. B. & Brothers Pvt. Ltd., Tower Fc 3011/3012, 3Rd Floor, Bharat Of Income Tax, Central Circle-1, Surat, Room Diamond Bourse, Bkc, Bandra East, No.504, 5Th Floor, Aaykar Mumbai, Maharashtra – 400004 Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccj1569J (Assessee) (Respondent) Assessee By Shri Vinod Kumar, Sr. Dr Respondent By Shri Kiran K. Shah, Ca Date Of Hearing 12/10/2023 Date Of Pronouncement 26/10/2023

Section 143(3)Section 14ASection 40A(2)(b)

section 14A r.w.Rule 8D of the IT Rules had disallowed the amount of Rs.5,01,943/-. The working of the above disallowance given by the Assessing Officer as under: II A Financial Expenses 1,68,53,718/- B Average value of investment, 8,05,65,885/- 2 ITA No.522/SRT/2023/AY.2016-17 J. B. & Brothers Pvt. Ltd. income from which does not form