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7 results for “section 68”+ Section 194Aclear

Sorted by relevance

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Key Topics

Section 4010Section 201(1)8TDS7Addition to Income7Section 2014Condonation of Delay4Section 194A3Section 1473Section 1483Disallowance

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

In the result, the grounds of appeal No

ITA 477/SRT/2018[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Shri Prakashbhai Haribhai Ahir, I.T.O., 23, Ashish Society, B/H Navyug Ward-1, (3)(8), Vs. College, Rander Road, Surat. Surat-395009. Pan No. Abfpa 9237 R Appellant/ Assessee Respondent/ Revenue

Section 194ASection 201Section 254(1)Section 40

68,972/-. The assessee stated that provision of Section 194A are not applicable to HDFC bank being a banking

RIZWANAHMED MOHMED USMAIN SHAIKH,SURAT vs. INCOME TAX OFFICER, WARD -1(2)(6), SURAT

In the result, appeal of the assesseeis dismissed

3
Section 682
Limitation/Time-bar2
ITA 46/SRT/2018[2009-10]Status: DisposedITAT Surat08 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rizwanahmed Mohmed Usmain The Ito, Shaikh Ward-1(2)(6), Vs Hasina, Manjil, Harinagar-1, Surat. Udhna, Surat. Pan: Adaps 5725 P Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 143(3)Section 147Section 148Section 194ASection 201Section 40

68,600/-. Initially the return was processed under section 143(1) of the Act. Subsequently, the case was reopened under section 147 by recording reasons on 02.03.2015. The notice under section 148 dated 02.03.2015 was issued and duly served upon the assessee. In response, to notice under section 148, the assessee filed its reply dated

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

194A where Form No. 15G / 15H were submitted by such customers irrespective of payment of interest involved being more than basic exemption limit for respective years. The Assessing Officer found that interest of more than Rs.1.50 lakhs for normal citizens and Rs.2.25 lakhs for senior citizens were paid to various customers but tax was not deducted. The Assessing Officer identified

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

194A where Form No. 15G / 15H were submitted by such customers irrespective of payment of interest involved being more than basic exemption limit for respective years. The Assessing Officer found that interest of more than Rs.1.50 lakhs for normal citizens and Rs.2.25 lakhs for senior citizens were paid to various customers but tax was not deducted. The Assessing Officer identified

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

194A where Form No. 15G / 15H were submitted by such customers irrespective of payment of interest involved being more than basic exemption limit for respective years. The Assessing Officer found that interest of more than Rs.1.50 lakhs for normal citizens and Rs.2.25 lakhs for senior citizens were paid to various customers but tax was not deducted. The Assessing Officer identified

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

194A where Form No. 15G / 15H were submitted by such customers irrespective of payment of interest involved being more than basic exemption limit for respective years. The Assessing Officer found that interest of more than Rs.1.50 lakhs for normal citizens and Rs.2.25 lakhs for senior citizens were paid to various customers but tax was not deducted. The Assessing Officer identified

KISHOR RAMESHBHAI MEHTA,SURAT vs. ITO, WARD-1(5), BHARUCH

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

ITA 60/SRT/2025[2013-14]Status: DisposedITAT Surat10 Nov 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.60/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Kishor Rameshbhai Mehta Vs. Ito, Prop. Of Aditya Infrastructure, Ward - 1(5), 139, Maher Nagar, Opp. Baps Bharuch Hospital, Adajan Gam Circle, Surat - 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adepm 4458 R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

Section 194ASection 194CSection 2(24)Section 250Section 253(3)Section 36(1)(iii)Section 40Section 68Section 69A

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 02.08.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2013-14. 2. Grounds of appeal raised by the assessee are as under: “1. On the facts and in circumstances of the case