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3 results for “TDS”+ Section 153Bclear

Sorted by relevance

Mumbai69Cochin61Hyderabad52Chennai44Delhi31Bangalore31Jaipur23Ahmedabad17Karnataka13Patna9Guwahati7Nagpur6Dehradun5Lucknow5Chandigarh4Pune3Surat3Visakhapatnam3Cuttack1

Key Topics

Section 153A6Section 143(2)3Section 1323Section 139(1)3Section 142(1)3Section 143(3)3Section 153D3Section 403TDS3Disallowance

BTHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

TDS. 4. On the facts and circumstance of the case, Learned CIT(Appeals) is not justified in confirming the addition of Rs.18,52,026/- towards disallowance of expenditure as per provisions of Section 40(a)(ia) of the Act. 5. On the facts and circumstance of the case, the Learned CIT(Appeals) is not justified in confirming the disallowance

3
Addition to Income3
Carry Forward of Losses3

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 287/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

TDS. 4. On the facts and circumstance of the case, Learned CIT(Appeals) is not justified in confirming the addition of Rs.18,52,026/- towards disallowance of expenditure as per provisions of Section 40(a)(ia) of the Act. 5. On the facts and circumstance of the case, the Learned CIT(Appeals) is not justified in confirming the disallowance

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

TDS. 4. On the facts and circumstance of the case, Learned CIT(Appeals) is not justified in confirming the addition of Rs.18,52,026/- towards disallowance of expenditure as per provisions of Section 40(a)(ia) of the Act. 5. On the facts and circumstance of the case, the Learned CIT(Appeals) is not justified in confirming the disallowance