BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

18 results for “TDS”+ Section 245clear

Sorted by relevance

Delhi326Mumbai312Bangalore201Chennai93Karnataka90Kolkata78Ahmedabad54Cochin38Chandigarh35Pune33Jaipur33Ranchi28Indore26Cuttack23Raipur22Surat18Hyderabad16Visakhapatnam13Lucknow13Rajkot9Amritsar5SC5Dehradun5Telangana4Jodhpur4Guwahati3Allahabad2Calcutta1Agra1Nagpur1Panaji1Patna1Jabalpur1

Key Topics

Addition to Income18Section 254(1)12Disallowance11Bogus Purchases10Reassessment10Section 80P(2)(a)8Section 80P(2)(c)8Section 80I8Section 143(3)7Deduction

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

245/- is written back in the accounts and same is duly offered to tax in the return of income. The assessee further explains that in respect of aforesaid expense in assessment years 2001-02 to 2006-07, the Assessing Officer allowed expenses on actual payment basis except assessment year 2005-06. The ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

7
Section 80P(2)(A)4
Section 234B4
ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

245/- is written back in the accounts and same is duly offered to tax in the return of income. The assessee further explains that in respect of aforesaid expense in assessment years 2001-02 to 2006-07, the Assessing Officer allowed expenses on actual payment basis except assessment year 2005-06. The ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro

M/S. D.KHUSHALBHAI JEWELLERS,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX,, SURAT

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

ITA 822/AHD/2015[2010-11]Status: DisposedITAT Surat13 May 2021AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.822/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) M/S. D. Khushalbhai Jewellers, Vs. The Acit, Circle-3, 1, Khandwala Estate, Parle Point, Surat. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfd7547G (Assessee) (Respondent)

For Appellant: Shri Mehul Patel, ARFor Respondent: Ms Usha Shrote, Sr. DR
Section 143(3)Section 40

TDS. (3) Alternatively, and without prejudice to above ground, the assessee be granted the benefit of second proviso inserted to section 40(a)(ia) of the Act. (4) The assessee craves leave to add, alter, amend any ground of appeal.” Assessment Years.2010-11 D. Khushalbhai Jewellers 2. Now, we shall take ground no. 1 which relates to partly confirming the addition

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

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

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

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

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

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

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

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

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

245). Therefore, considering these factual position, the Assessing Officer is hereby directed to give relief to assessee at Rs.45,90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1383/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI VIRENDRA KUMAR LODHA,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1380/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI GYANCHAND & JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1387/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT vs. SHRI VIRENDRA KUMAR LODHA,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1498/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI SHARAD Y. JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(4),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1390/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1519/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI GYANCHAND SUGAMCHAND JAIN,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1521/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1384/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1520/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

SHRI NARESH R. PAREEK,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(3),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1392/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

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

Section 254(1)

245 & 246/Srt/2017 (AY 2008-09 & 2009-10) Mohit P. Kawadiya, I.T.O., 144, ShreejiAwas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395007. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee ITA 1383/Ahd/2017 Anil G Kumawat Vs ITO & 18 Ors Appeals. ITA No. 229 & 226/Srt/2017 (AY 2008-09 & 2009-10) I.T.O., Mohit Pukhraj Kawadiya, Ward

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURA, SURAT vs. PIPODRA TEXTILE PARK LLP, SURAT

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 29.05.2024 by the Commissioner of Income-tax (Appeals) - 4, Surat [in short, ‘the CIT(A)’] for the assessment year (AY) 2018- 19, which in turn arises out of assessment order passed by the Assistant ITA No.795/Srt/2024 & CO 27/SRT/2024 A.Y 18-19 Pipodra Textile Park LLP Commissioner