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124 results for “TDS”+ Section 254(2)clear

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Key Topics

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

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 550/SRT/2019[2008-09]Status: DisposedITAT Surat23 Nov 2022AY 2008-09

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

Showing 1–20 of 124 · Page 1 of 7

28
Section 200A26
Section 271(1)(c)21

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

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, Central Processing Centre (CPC) Vaishali

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, Central Processing Centre (CPC) Vaishali

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, Central Processing Centre (CPC) Vaishali

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, Central Processing Centre (CPC) Vaishali

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, Central Processing Centre (CPC) Vaishali

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, Central Processing Centre (CPC) Vaishali, Ghaziabad

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, Central Processing Centre (CPC) Vaishali, Ghaziabad

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, Central Processing Centre (CPC) Vaishali, Ghaziabad

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, Central Processing Centre (CPC) Vaishali, Ghaziabad

SHREE DURGA SYNTEX PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE-4, SURAT

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

ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This set of cross appeals for the Assessment Year (AY) 2011-12 by the revenue as well as by the assessee, is directed against the order of ld. Commissioner of Income tax (Appeals)-2, Surat [‘ld. CIT(A)’ for short] both dated 03/12/2019. 2. Firstly we are taking

DCIT, CIRCLE-2(1)(2), SURAT vs. M/S. SHREE DURGA SYNTEX PVT. LTD, SURAT

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

ITA 57/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This set of cross appeals for the Assessment Year (AY) 2011-12 by the revenue as well as by the assessee, is directed against the order of ld. Commissioner of Income tax (Appeals)-2, Surat [‘ld. CIT(A)’ for short] both dated 03/12/2019. 2. Firstly we are taking

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

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

RAHUL TEXTILE INDUSTRIES PVT. LTD., ,SURAT vs. ITO-TDS, WARD-2, SURAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 8/SRT/2023[2013-14]Status: DisposedITAT Surat30 Jun 2023AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Rahul Textile Industries Pvt. Ltd., Vs. The Ito, Tds, Ward-2, 4026-27, World Trade Centre, Surat. Udhna Darwaja, Ring Road, Surat – 395002. Pan : Aadcr5890F Appellant Respondednt

Section 143(3)Section 194Section 2(22)(e)Section 201Section 201(1)Section 254(1)Section 3

TDS, Ward-2, 4026-27, World Trade Centre, Surat. Udhna Darwaja, Ring Road, Surat – 395002. PAN : AADCR5890F APPELLANT RESPONDEDNT Appellant by Shri Hiren Vepari, CA Respondent by Shri Vinod Kumar, Sr. DR Date of institution 02/01/2023 Date of hearing 26/04/2023 Date of pronouncement 30/06/2023 Order Under Section 254(1) of Income tax Act PER PAWAN SINGH, JUDICIAL MEMEBR: 1. This

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)

254 of the Act) regarding the non-maintenance of separate accounts / books of accounts, though in para 5.4 of the said assessment order, relating to the books of account and Profit & Loss Account maintained by the assessee had been described as below; - “5.4 It is seen from the audited accounts and 591.h Annual Report of the society that

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)

254 of the Act) regarding the non-maintenance of separate accounts / books of accounts, though in para 5.4 of the said assessment order, relating to the books of account and Profit & Loss Account maintained by the assessee had been described as below; - “5.4 It is seen from the audited accounts and 591.h Annual Report of the society that

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)

254 of the Act) regarding the non-maintenance of separate accounts / books of accounts, though in para 5.4 of the said assessment order, relating to the books of account and Profit & Loss Account maintained by the assessee had been described as below; - “5.4 It is seen from the audited accounts and 591.h Annual Report of the society that