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124 results for “TDS”+ Section 254(1)clear

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Key Topics

Addition to Income86Section 254(1)83Section 234E68TDS50Disallowance49Section 143(3)39Section 14837Section 6833Section 4032Deduction

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)

section 254(1) of Income Tax Act PER BENCH; 1. This set of 22 appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)-Valsad “hereinafter referred as Ld. CIT(A)” all dated 04-02-2018, which in turn arise against the order of Central Processing Center (CPC) Ghaziabad, in levying late fee charges

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

Showing 1–20 of 124 · Page 1 of 7

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Section 200A26
Section 271(1)(c)21
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)

section 254(1) of Income Tax Act PER BENCH; 1. This set of 22 appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)-Valsad “hereinafter referred as Ld. CIT(A)” all dated 04-02-2018, which in turn arise against the order of Central Processing Center (CPC) Ghaziabad, in levying late fee charges

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: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 20-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 20-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 20-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of four appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 20-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of five appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 13-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of five appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 13-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of five appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 13-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of five appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 13-01- 2020, which in turn arise against the order of TDS

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)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of five appeals by single assessee are directed against the order of learned Commissioner of Income Tax (Appeals)- Valsad “hereinafter referred as Ld. CIT(A)” all dated 13-01- 2020, which in turn arise against the order of TDS

AKSHAR INFRA,BHARUCH vs. ITO(TDS), BHARUCN, BHARUCH

In the result, the ground Nos

ITA 276/SRT/2023[2016-17]Status: DisposedITAT Surat20 Jul 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.276/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Akshar Infra Income Tax Officer (Tds), Bharuch, Hari Kunj, R.S.No.347, Old N.H.S. Vs Station Road, Bharuch- Nr. Samrajya School, 356069 Andada, Ankleshwar, Bharuch-393001 Pan No. Abbfa 5016 E अपीलाथ"/Appellant ""थ" /Respondent

Section 194ISection 201Section 201(1)Section 254(1)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld. CIT(A)”] dated 21.02.2023 for the assessment year 2016-17, which in turn arises out of assessment order passed by Income Tax Officer (TDS

ACIT, CENTRAL CIRCLE-4, SURAT vs. VALENCIA CORPORATION, SURAT

In the result, this appeal of revenue is dismissed

ITA 257/SRT/2022[2016-17]Status: DisposedITAT Surat09 Nov 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) A.C.I.T. M/S Valencia Corporation, Central Circle-4, S. No. 400, T.P. No. 29 (Vesu-Rundh Vs. Surat. Magdalla), F.P. No. 45/2, Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant Respondednt C.O. No. 17/Srt/2023 (Arising Out Of Ita No. 257/Srt/2022)(Ay: 2016-17) M/S Valencia Corporation, A.C.I.T. S. No. 400, T.P. No. 29 (Vesu- Central Circle-4, Vs. Rundh Magdalla), F.P. No. 45/2, Surat. Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant/Objector Respondednt

Section 250(4)Section 250(5)Section 254(1)Section 41Section 41(1)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. The appeal by the Revenue and Cross Objection (CO) by the assessee are directed against the order of learned Commissioner of Income tax (Appeals)-4, Surat [‘ld. CIT(A)’ for short] dated 14/06/2022 for the Assessment Year (AY) 2016-17. The Revenue in its appeal has raised

SANSKRUTI MEGA STRUCTURE PVT. LIMITED,SURAT vs. DCIT, CENTRAL CIRCLE-2(1)(2), SURAT

In the result the grounds of appeal raised by the assessee are allowed

ITA 28/SRT/2018[2014-15]Status: DisposedITAT Surat19 May 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Sanskruti Mega Structure Pvt. The Deputy Ltd., Commissioner Of Income Vs 203, Mnirman Bhavan, Tax, Central Circle- Majura Gate, Surat. 2(1)(2), Surat. Pan : Aamcs 5055 Q Applicant Respondent

Section 142(1)Section 143(3)Section 254(1)Section 271(1)(b)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals)-2, Surat, dated 26.11.2017, for assessment year (AY) 2014-15. The assessee raised the following grounds of appeal: “1. On the facts and in the circumstances of the case as well

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. J.K. PAPER LTD.,, SURAT

In the result this ground of appeal is dismissed

ITA 365/SRT/2017[2014-15]Status: DisposedITAT Surat29 Apr 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.365/Srt/2017 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S J. K. Paper Ltd., Income Tax, Circle-1(1)(2), P.O. Central Pulp Mills, Surat. Fort Songadh – 394660. Dist. Tapi, Gujarat. [Pan: Aaact 6305 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 115JSection 14ASection 41(1)

TDS on the said payments? 9- On the facts and circumstances of the case, the Ld. CIT(A) ought to have upheld the order of the assessing officer. DCIT, Circle-1(1)(2), Surat. Vs. J.K.Paper Ltd., / ITA No.365/SRT/2017 for A.Y. 2014-15 10- It is, therefore, prayed that the order of the Ld. CIT(A) may be set aside

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

In the result, various grounds of appeal raised by the assessee are allowed

ITA 387/SRT/2023[2018-19]Status: DisposedITAT Surat21 Sept 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

Section 143(3)Section 2(24)Section 254(1)Section 263

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Valsad [in short the ld. Pr.CIT] dated 31/03/2023 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year (AY) 2018-19. The assessee

SHRI PRAKASHBHAI HARIBHAI AHIR,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3), SURAT

In the result, the ground No

ITA 497/SRT/2018[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Prakashbhai Haribhai Ahir, The Income Tax Officer, 23, Ashish Society, Ward-1(3)(8), Surat. Vs B/H.Navyug College, Rander Road, Surat. Pan: Abfpa 9237 R Appellant Respondent

Section 133(6)Section 143(3)Section 147Section 148Section 194HSection 23Section 24Section 254(1)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-2, Surat dated 11.05.2018for Assessment Year (AY) 2009-10. The Assessee raised the following grounds of appeal: “1. The Learned CIT(A) has grievously erred in law and on facts in reopening

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of Pr. Commissioner of Income Tax-2, [in short ‘ld. Pr. CIT], Surat, dated 20.03.2018, for the Assessment Year (AY) 2013-14.The assessee has raised the following grounds of appeal: “1. The Pr. Commissioner of income tax-2, erred

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 551/SRT/2019[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) all dated 12/09/2019 for the Assessment years (AY) 2008-09, 2012-13 and 2014-15 respectively. In ITA No. 550/Srt/2019

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 552/SRT/2019[2014-15]Status: DisposedITAT Surat23 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) all dated 12/09/2019 for the Assessment years (AY) 2008-09, 2012-13 and 2014-15 respectively. In ITA No. 550/Srt/2019