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5 results for “TDS”+ Section 234Cclear

Sorted by relevance

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Key Topics

Section 1485Section 234A4Section 1444TDS3Addition to Income3Section 2502Section 254(1)2Section 234B2Penalty2Natural Justice

GUJARAT NARMADA VALLEY FERTILIZERS AND CHEMICALS LTD.,BHARUCH vs. DEPUTY COMMISSINER OF INCOME TAX , CIRCLE 2(1)(1), VADODARA

In the result, ground no.3 raised by the assessee is allowed for statistical purposes

ITA 13/SRT/2023[2008-09]Status: DisposedITAT Surat18 Apr 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.13/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Virtual Hearing) Gujarat Narmada Valley Deputy Commissioner If Income- Fertilizers & Chemicals Limited, Tax, Circle -2(1)(1), Room No. 403, 4Th Floor, Aaykar Bhavan, P.O. Narmadanagar, Bharuch- – Vs. 392015. Race Course Circle, Vadodara- 390 007 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg8372Q िनधा"रती की ओर से /Appellant By Shri Yogesh Shah, Ar राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing 11/04/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

Section 143(3)Section 234CSection 234D

TDS credit in accordance with law. 14. In the result, ground no.3 raised by the assessee is allowed for statistical purposes. 15. Ground No.4 and 5 raised by the assessee relates to charging of interest under section 234C

2

R G LIFTER,SURAT vs. ITO, WARD- 2(3)(4), SURAT

In the result, the Appeal of the assessee is treated as allowed for statistical purposes

ITA 590/SRT/2025[2019-20]Status: DisposedITAT Surat01 Jan 2026AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Pruseth

For Appellant: Shri Esmayeel Saherwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 154Section 199Section 234A

TDS credit is in direct contravention of Section 199 of the income Tax Act, R G Lifter Vs. ADIT Asst. Year – 2019-20 - 2– 1961. read with Rule 37BA of the Income Tax Rules, 1962, which mandates that credit for tax deducted at source shall be given for the assessment year for which such Income is assessable and cannot

RAVINDRANTH J. MISHRA,VAPI vs. INCOME TAX OFFICER, WARD -7, VAPI

In the result, the appeal of the assessee is partly allowed

ITA 271/SRT/2022[2010-11]Status: DisposedITAT Surat29 Dec 2022AY 2010-11
Section 144Section 148Section 234ASection 234BSection 254(1)Section 44A

234C ought to be deleted and interest u/s 234B ought to be corrected as return u/s 148 was not filed because of unawareness. 2 Ravindranath J. Mishra v) That the demand be stayed till the disposal of order by your honours. vi) Any other relief your honours may deem fit. 6. The appellant craves leave to add, amend, alter

SUNIL KUMAR MEHTA,DARIAPUR vs. I.T.O. WARD 2(2)(1), SURAT

In the result, the appeal of the assessee is partly allowed in the manner indicated above

ITA 265/SRT/2025[2016-17]Status: DisposedITAT Surat07 Nov 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.265/Srt/2025 Assessment Year: 2016-17 (Hybrid Hearing) Shri Sunik Kumar Mehta बनाम/ Ito, A – 24, Asthvinayak Complex, Vs. Ward- 2(2)(1), Dariapur, Ahmedabad - 380004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Allpm1108P (Appellant) (Respondent) Appellant By Shri Chirag Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/08/2025 Date Of Pronouncement 07/11/2025

Section 147Section 148Section 234ASection 250

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 28.01.2025 by the Commissioner of Income-tax (Appeals), NFAC, Delhi [in short, “CIT(A)”] for assessment year (AY) 2016-17. 2. The grounds of appeal raised by the assessee are as under: “1. The assessment order passed u/s.147 r.w.s 144 of Income

NARESHBHAI VIJAYBHAI GAMIT,TAPI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, appeal of the assessee is allowed

ITA 340/SRT/2022[2017-18]Status: DisposedITAT Surat30 Jun 2023AY 2017-18

Bench: Shri Pawan Singh(Virtual Hearing) Nareshbhai Vijaybhai Gamit, I.T.O., Shop No. 37, Riddhi Siddhi Palace, Ward-1, Vs. Old Bus Stand, Vyara, Bardoli. District- Tapi-394650. Pan No. Bqbpg 4350 D Appellant/ Assessee Respondent/ Revenue

Section 234BSection 254(1)Section 270A

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 26/07/2022 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal