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.

8 results for “TDS”+ Section 2(15)clear

Sorted by relevance

Mumbai4,119Delhi4,033Bangalore2,009Chennai1,492Kolkata984Pune540Hyderabad526Ahmedabad459Jaipur346Indore302Karnataka276Chandigarh255Cochin240Nagpur235Raipur233Patna191Surat178Visakhapatnam165Rajkot122Lucknow90Cuttack80Amritsar58Jodhpur56Ranchi45Dehradun41Telangana39Guwahati38Panaji37Agra27SC21Jabalpur17Kerala14Allahabad13Calcutta12Himachal Pradesh8Varanasi8Rajasthan5Orissa3Punjab & Haryana3Uttarakhand3J&K2Bombay1A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1

Key Topics

Section 40A(3)28Section 14810Section 143(3)5Addition to Income5Section 133A4Section 14A4Section 44Deduction4Disallowance4Survey u/s 133A

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

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

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

TDS of Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Rs. 24,02,503/-, for ay: 2009-10. It was also submitted that the assessee e- filed income tax return in ITR-4, which is a return of income for declaring business income. The ld. Sr. DR submitted

4
Section 124(3)(a)2
Section 124(2)2

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

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

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

TDS of Assessment Years: 2009-10 & 2010-11 Mousami Choudhury, District Varanasi v. The Deputy Commissioner of Income Tax, Circle-2, Varanasi Rs. 24,02,503/-, for ay: 2009-10. It was also submitted that the assessee e- filed income tax return in ITR-4, which is a return of income for declaring business income. The ld. Sr. DR submitted

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

15,115/-) shall not be disallowed and added to its total income and brought to tax accordingly. As the assessee company did not respond at all hence, I have decided to add Rs.8,22,70,213/- to the total income of the assessee company." From the said para itself, it would be seen that the Assessing Officer has drawn adverse

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 217/ALLD/2017[2014-15]Status: DisposedITAT Varanasi16 Nov 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 13/VNS/2023[2020-2021]Status: DisposedITAT Varanasi16 Nov 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 351/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

ITA 448/ALLD/2014[2009-10]Status: DisposedITAT Varanasi16 Nov 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133ASection 143(3)Section 14ASection 4Section 40A(3)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

RAMESH CHANDRA JAISWAL,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2 (5), GORAKHPUR

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

ITA 31/VNS/2023[2009-2010]Status: DisposedITAT Varanasi16 Dec 2025AY 2009-2010

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 56

2. Out of the maturity of KVPs invested by me on different dates having KVP Number 92CC823388, 92CC823389, 03CD241512, 03CD241513, 03CD241503, 03CD241504, 92CC..... 92CC..... with Date of Investment 12-10-2001 12-10-2001 12-07-2002 12- 07-2002 15-07-2002 15-07-2002 19-10-2001 19-10-2001 with Amount of Investment