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13 results for “TDS”+ Section 271(1)(c)clear

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Key Topics

Section 271(1)(c)24Addition to Income11Penalty10TDS9Disallowance8Section 271C7Section 2506Section 1475Section 685Section 143(3)

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

In the result, the appeal filed by the assessee is allowed

ITA 655/SRT/2025[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 133(6)Section 250Section 271(1)(c)

section 271(1)(c) of the Act are not attracted to cases where the income of an assessee is assessed on estimate basis and additions are made therein. When the additions have been made on the basis of estimate and not on account of any concrete evidence of concealment, then the penalty is not leviable." 12. It may be useful

RAJ KISHORE PRASAD,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 3, VALSAD

4
Section 1484
Section 69A4

In the result, appeal filed by the assessee is allowed

ITA 146/SRT/2023[2012-13]Status: DisposedITAT Surat04 Sept 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)

Section 10(5)Section 144Section 147Section 271(1)(c)

TDS), has been deleted by the Tribunal, in respect of ITA Nos. 1661/Ahd/2017, 1662/Ahd/2017, 1664/Ahd/2017 and 2113/Ahd/2013. Since the penalty levied on State Bank of India (employer) in respect of the same LTC has been deleted by the Tribunal, therefore in the hands of the assessee, the penalty under section 271(1)(c

GTPL RAJWADI NETWORK PVT. LTD.,BAMROLI vs. DY. COMMISSIONER OF INCOME TAX, CIR-1(1)(2), SURAT

In the result, appeal filed by the assessee is allowed

ITA 95/SRT/2023[2014-15]Status: DisposedITAT Surat31 May 2023AY 2014-15

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr- DR
Section 143(3)Section 271(1)Section 271(1)(c)

section 271(1) (c) of the Income Tax Act, 1961 (in short ‘the Act’), dated 28.06.2017. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals), NFAC has erred in penalty confirming the action of Assessing

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 330/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

section 271(1)(c) on surviving additions and (ii) erroneous computation of penalty by the AO while giving effect to the appellate order due to failure to consider TDS

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 329/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

section 271(1)(c) on surviving additions and (ii) erroneous computation of penalty by the AO while giving effect to the appellate order due to failure to consider TDS

AKSHAR GEMS,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.3(2), SURAT

In the result, appeal filed by the assessee is allowed

ITA 24/SRT/2022[2016-17]Status: DisposedITAT Surat30 Jan 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.24/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) Akshar Gems, Assistant Commissioner Of 3Rd Floor, Shreeji Diamond Apartment, Vs. Income-Tax, Circle-3(2), Nandu Doshi Ni Wadi, Vastadevdi Road, Aaykar Bhavan Nr.Majura Katargam, Surat – 395004 Gate, Opp. New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarfa3697A Assessee By Shri Mehul Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 27/12/2022 Date Of Pronouncement 30/01/2023

Section 195Section 195(6)Section 271Section 274

C of Form No.15CA after obtaining a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288. (2) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum which is not chargeable under the provisions of the Act, shall furnish

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 69/SRT/2023[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

271(1)(c) of the Income Tax Act, 1961 (in short, the Act) for the A.Y.2012-13. Both the appeals are interconnected, thus, both the appeals were clubbed, heard together and are decided by consolidated ITA No.337/Srt/2022 & 69/Srt/2023 Dinaben Dilipkumar Patel Vs ITO order. In quantum assessment appeal in ITA No. 337/Srt/2020 the assessee has raised following grounds of appeal: “1

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 337/SRT/2022[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

271(1)(c) of the Income Tax Act, 1961 (in short, the Act) for the A.Y.2012-13. Both the appeals are interconnected, thus, both the appeals were clubbed, heard together and are decided by consolidated ITA No.337/Srt/2022 & 69/Srt/2023 Dinaben Dilipkumar Patel Vs ITO order. In quantum assessment appeal in ITA No. 337/Srt/2020 the assessee has raised following grounds of appeal: “1

M/S. J.K. JEWELLERS,BHARUCH vs. THE ACIT, CIRCLE-1, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

ITA 443/SRT/2018[2014-15]Status: DisposedITAT Surat19 Sept 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

Section 143(3)

271(1)(c) and holding ground no.5 to be pre-mature. 5. The assessee craves leave to add, amend and/or alter the ground or grounds of appeal either before or at the time of hearing of the appeal.” 5. Since the grounds of appeals raised by the Revenue and Assessee are interconnected and mix, therefore, we shall adjudicate them together

THE ACIT, CIRCLE-1, BHARUCH vs. M/S. J.K. JEWELLERS, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

ITA 440/SRT/2018[2014-15]Status: DisposedITAT Surat19 Sept 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

Section 143(3)

271(1)(c) and holding ground no.5 to be pre-mature. 5. The assessee craves leave to add, amend and/or alter the ground or grounds of appeal either before or at the time of hearing of the appeal.” 5. Since the grounds of appeals raised by the Revenue and Assessee are interconnected and mix, therefore, we shall adjudicate them together

RAHUL COAL INDIA PRIVATE LIMITED ,SURAT vs. ITO TDS-2, SURAT

In the result, appeal of the assessee is allowed

ITA 1220/SRT/2024[2013-14]Status: DisposedITAT Surat29 Apr 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

Section 133ASection 201(1)Section 206Section 206CSection 206C(1)Section 250Section 271CSection 271C(1)(a)

TDS in ITA Nos. 2505/Ahd/2018 and ITA No.339/Ahd/2020 dated 30.06.2023 and requested to allow the appeal. ITA No.1220/SRT/2024/AY.2013-14 Rahul Coal India Pvt. Ltd. 5. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of lower authorities. He stated that the address in the assessment order and the penalty order are the same

MADHVI AJITKUMAR RANKA ,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI

In the result, the appeal is allowed for statistical purposes

ITA 124/SRT/2025[2016-17]Status: DisposedITAT Surat26 Nov 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.124/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Madhvi Ajitkumar Ranka, Vs. Acit, 88, Sunder Nagar, Jamalpore, Navsari Circle, Navsari – 396445 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahfpr5791K (Appellant) (Respondent) Appellant By Shri Darshit J. Naik, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 01/09/2025 Date Of Pronouncement 26/11/2025

Section 250Section 253(3)Section 271(1)(c)Section 40Section 68

271(1)(c) of the Act, after which he immediately informed his tax consultant. Thereafter, he approached another Chartered Accountant, Mr. Darshit J. Naik, who guided him to appeal filed before the Tribunal. He submitted that the delay was neither willful nor deliberate and circumstances beyond his control. The learned Authorized Representative (ld. AR) of the assessee requested that

DHARMESH DAMJIBHAI PATOLIYA,SURAT vs. ITO, WARD2(2)(1), SURAT

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

ITA 487/SRT/2024[2014-15]Status: DisposedITAT Surat17 Jul 2025AY 2014-15

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.487/Srt/2024 Assessment Year: (2014-15) (Hybrid Hearing) Dharmesh Damjibhai Patoliya Vs. Ito, 101 Gandamaya Apartment Ward – 2(2)(1), Matrukrupa Society, Kamrej Surat Charrasta Opp. Azim Hospital, Tal: Kamrej, Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahzpp1276F (Appellant) (Respondent) Appellant By Shri P.M. Jagasheth, Ca Respondent By Ms. Neerja Sharma, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 17/07/2025

Section 143(2)Section 143(3)Section 194ASection 250Section 253(3)Section 40

section 40(a)(ia) of the Act were clearly attracted in the present case. The AO asked the assessee as ITA No.487/SRT/2024/AY.2014-15 Dharmesh D Patoliya to why the interest should not be disallowed. In absence of any supporting evidence in support of the reply by the assessee, the AO had disallowed interest expenses of Rs.23