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6 results for “TDS”+ Section 288clear

Sorted by relevance

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Key Topics

Section 143(3)8Section 153A6Section 405TDS5Section 14A4Disallowance4Section 143(2)3Section 1323Section 139(1)3Section 142(1)

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

288 & 289/VIZ/2025 Bathina Kumara Swamy Reddy same income filed under section 139(1) of the Act. Thereafter notice under section 142(1) of the Act was issued on various dates. In response, the assessee’s representative appeared from time to time and furnished the information called for by the Ld. AO. On verification of the submissions made by the assessee

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

288 & 289/VIZ/2025 Bathina Kumara Swamy Reddy same income filed under section 139(1) of the Act. Thereafter notice under section 142(1) of the Act was issued on various dates. In response, the assessee’s representative appeared from time to time and furnished the information called for by the Ld. AO. On verification of the submissions made by the assessee

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

288 & 289/VIZ/2025 Bathina Kumara Swamy Reddy same income filed under section 139(1) of the Act. Thereafter notice under section 142(1) of the Act was issued on various dates. In response, the assessee’s representative appeared from time to time and furnished the information called for by the Ld. AO. On verification of the submissions made by the assessee

CHALUVADI ANJANEYULU (HUF),,MACHILIPATNAM vs. THE CIT,, VIJAYAWADA

In the result appeals of the assessee are allowed

ITA 270/VIZ/2015[2009-10]Status: DisposedITAT Visakhapatnam31 May 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.248/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2009-2010) Chaluvadi Anjaneyulu (Huf) Vs. Commissioner Of Prop.: Sree Seetharamanjaneya Income Tax Rice Traders, 6-156, Fort Road Vijayawada Machilipatnam [Pan : Aaahc6340R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 270/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2009-2010) Chaluvadi Anjaneyulu (Huf) Income Tax Officer Prop.: Sree Seetharamanjaneya Ward-1 Rice Traders, 6-156, Fort Road Machilipatnam Machilipatnam [Pan : Aaahc6340R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Siva Ram Kumar, Ar प्रत्यधथी की ओर से/ Respondent By : Shri Ch Sanjeev, Dr सुनवधई की तधरीख / Date Of Hearing : 08.01.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.01.2019

For Appellant: Shri Siva Ram Kumar, ARFor Respondent: Shri Ch Sanjeev, DR
Section 143(3)Section 263Section 40Section 44A

288/- to Shri Ch.Dileep. No TDS was deducted and the same has to be brought to tax u/s 40(a)(ia). iii) The assessee has claimed chit loss as revenue expenditure which required to be disallowed. 2.1 The Ld.CIT issued show cause notice to the assessee calling for the explanation as to why the assessment should not be revised

CHALUVADA ANJANEYULU (HUF),,MACHILIPATNAM vs. THE CIT,, VIJAYAWADA

In the result appeals of the assessee are allowed

ITA 248/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam11 Jan 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.248/Viz/2014 (ननधधारण वर्ा/ Assessment Year: 2009-2010) Chaluvadi Anjaneyulu (Huf) Vs. Commissioner Of Prop.: Sree Seetharamanjaneya Income Tax Rice Traders, 6-156, Fort Road Vijayawada Machilipatnam [Pan : Aaahc6340R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 270/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2009-2010) Chaluvadi Anjaneyulu (Huf) Income Tax Officer Prop.: Sree Seetharamanjaneya Ward-1 Rice Traders, 6-156, Fort Road Machilipatnam Machilipatnam [Pan : Aaahc6340R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Siva Ram Kumar, Ar प्रत्यधथी की ओर से/ Respondent By : Shri Ch Sanjeev, Dr सुनवधई की तधरीख / Date Of Hearing : 08.01.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.01.2019

For Appellant: Shri Siva Ram Kumar, ARFor Respondent: Shri Ch Sanjeev, DR
Section 143(3)Section 263Section 40Section 44A

288/- to Shri Ch.Dileep. No TDS was deducted and the same has to be brought to tax u/s 40(a)(ia). iii) The assessee has claimed chit loss as revenue expenditure which required to be disallowed. 2.1 The Ld.CIT issued show cause notice to the assessee calling for the explanation as to why the assessment should not be revised

GVK POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

ITA 553/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam03 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.553/Viz/2018 (ननधधारण वर्ा/Assessment Year:2014-15) M/S Gvk Power & Infrastructure Ltd. Vs. Asst.Commissioner Of D.No.5-48, Gvk Power Plant Income Tax Jegurupadu, Kadiyammandal Circle-2(1) East Godavari Rajamahendravaram [Pan :Aaacj5599A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओ रसे/ Appellant By Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.04.2019

Section 139Section 143(3)Section 14ASection 36Section 5

288 ITR 1 (SC) (2) CIT V. Dalmia Cement (P) Ltd. : 254 ITR 37 (Del.) (3) CIT V. Bharti Televentures Ltd. : 331 ITR 502 (Del.) 4. Under section 36(1)(iii) the following conditions are required to be satisfied before the assessee can successfully claim deduction in respect of interest paid : (a) The assessee should have borrowed capital