Section 210 of the Income Tax Act

The decision most relied on for Section 210 is DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation (330 ITR 578), cited in 115 of the 53 judgments on BharatTax that turn on this section.

Leading authorities on Section 210

DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation
330 ITR 578 · 2011 · High Court
115
citing judgments

Interest under Section 234B is generally not leviable on non-residents whose income is subject to tax deduction at source under Section 195, provided the non-resident assessee did not induce short or non-deduction of TDS by the payer.

CIT v. Kotak Mahendra Finance Ltd.
265 ITR 119 · 2004 · High Court
59
citing judgments

Interest levied under Sections 234A, 234B, and 234C of the Income-tax Act is compensatory in nature, not penal. This interest is automatically imposed upon default in payment of advance tax.

CIT v. Sukhini P. Modi
367 ITR 682 · 2014 · High Court
21
citing judgments
CIT v. Tide Water Marine International Inc.
309 ITR 85 · 2009 · High Court
12
citing judgments
CLSA India (P.) Ltd. v. Dy. CIT
149 Taxmann.com 380 · 2023 · High Court
10
citing judgments
Prime Securities Ltd. v. ACIT
333 ITR 464 · 2011 · High Court
8
citing judgments
139 (Madras), CIT, Meerut v. Prem Kumar
169 Taxmann 351 · 2008 · High Court
6
citing judgments
Prime Securities Ltd. v. Assistant Commissioner of Income Tax (Investigation)
20 Taxmann.com 757 · 2012 · High Court
5
citing judgments
Taxman 574 (Delhi), City Union Bank Ltd. v. Assistant Commissioner of Income Tax
116 Taxmann.com 139 · 2020 · High Court
4
citing judgments
Escorts Ltd. v. CIT
127 Taxmann 574 · 2003 · High Court
4
citing judgments

Judgments on Section 210

AHMEDABAD STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2211/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad17 Mar 2026AY 2012-13

Bench: Ms. Suchitra Kambleassessment Year 2012-13

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Smt. Mamta Singh, Sr. D.R
Section 154Section 202Section 206Section 206CSection 210Section 271C

SHRI TARIQ AHMAD DAR,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

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

ITA 422/ASR/2025[2017-18]Status: DisposedITAT Amritsar12 Mar 2026AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 69A

ERICSSON INDIA GLOBAL SERVICES PVT LTD,NEW DELHI vs. ACIT SPL. RANGE 3, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2367/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Mar 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

For Appellant: Shri Paras S. Savla, AdvocateFor Respondent: Shri M.S. Nethrapal, CIT-DR
Section 143(1)Section 143(13)Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 234CSection 254(2)Section 92C

BASHIR AHMAD RAH,REHPORA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

The appeals are allowed for statistical purpose

ITA 176/ASR/2024[2016-17]Status: DisposedITAT Amritsar03 Feb 2026AY 2016-17

Bench: Shri Manoj Kumar Aggarwal & Shri Udayan Dasguptaआयकर अपील सं./ Ita Nos. 175 & 176/Asr/2024 "नधा"रण वष" / Assessment Years 2014-15 & 2016-17 Bashir Ahmad Rah, The Ito, Khudwani Wanpoh, V Ward 1, Jammu & Kashmir S Srinagar 192331 "थायी लेखा सं./Pan No: Cehpr7830E अपीलाथ"/Appellant ""यथ"/Respondent Virtual Hearing Assessee By : None Revenue By : Sh. Farhat Khan, Cit Dr Date Of Hearing : 02.02.2026 Date Of Pronouncement : 03.02.2026

For Appellant: NoneFor Respondent: Sh. Farhat Khan, CIT DR
Section 133(6)Section 147Section 210Section 249(4)(b)Section 250

BASHIR AHMAD RAH,REHPORA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

The appeals are allowed for statistical purpose

ITA 175/ASR/2024[2014-15]Status: DisposedITAT Amritsar03 Feb 2026AY 2014-15

Bench: Shri Manoj Kumar Aggarwal & Shri Udayan Dasguptaआयकर अपील सं./ Ita Nos. 175 & 176/Asr/2024 "नधा"रण वष" / Assessment Years 2014-15 & 2016-17 Bashir Ahmad Rah, The Ito, Khudwani Wanpoh, V Ward 1, Jammu & Kashmir S Srinagar 192331 "थायी लेखा सं./Pan No: Cehpr7830E अपीलाथ"/Appellant ""यथ"/Respondent Virtual Hearing Assessee By : None Revenue By : Sh. Farhat Khan, Cit Dr Date Of Hearing : 02.02.2026 Date Of Pronouncement : 03.02.2026

For Appellant: NoneFor Respondent: Sh. Farhat Khan, CIT DR
Section 133(6)Section 147Section 210Section 249(4)(b)Section 250

SOPHOS TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 466/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2016-17
Section 115Section 143(3)Section 234BSection 92C

THE JINDVA SEVA SAHAKARI MANDLI LIMITED,GANDHINAGAR vs. THE ITO, WARD-5 NOW WARD-1, GANDHINAGAR

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

ITA 516/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri C. Dharani Nath, Sr. DR
Section 210Section 234ASection 250Section 270A(1)Section 80P(2)(d)

DUSHYANTBHAI RANCHHODBHAI PATEL,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

In the result, appeal filed by the assessee stands allowed

ITA 1721/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad17 Dec 2025AY 2014-15

Bench: SHRI SANJAY GARG (Judicial Member)

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 132Section 147Section 148Section 153CSection 210Section 234ASection 250Section 271(1)(c)Section 69

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2519/CHNY/2025[2021-22]Status: DisposedITAT Chennai28 Nov 2025AY 2021-22

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2517/CHNY/2025[2019-20]Status: DisposedITAT Chennai28 Nov 2025AY 2019-20

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2515/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Nov 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

MR. ABDUL MUNAF IRFANUDEEN,CHENNAI vs. DCIT, CENTRAL CIRCLE-194), CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2514/CHNY/2025[2016-17]Status: DisposedITAT Chennai28 Nov 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2513, 2514, 2515, 2516, 2517, 2518 & 2519/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Shri Abdul Munaf Irfanudeen, The Deputy Commissioner No.42, Maraikayar Street-Ii Floor, Vs. Of Income Tax, Near Annai Ayesha Mahal, Central Circle – 1(4), Chennai – 600 001. Chennai. Pan: Aawpi 0038G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca & Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 26.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.11.2025

For Appellant: Shri B. Ramakrishnan, FCA &For Respondent: Shri Shiva Srinivas, CIT
Section 139Section 208Section 249(4)Section 249(4)(b)Section 250

PIRTPAL SINGH BRAR,MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 38/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Nov 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 142(1)Section 144Section 147Section 148Section 208Section 249Section 249(4)(b)Section 250Section 69

THE JINDVA SEVA SAHAKARI MANDLI LIMITED,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, the appeal of the assessee is allowed

ITA 515/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Jindva Seva Sahakari The Income Tax Officer, Vs. Mandli Limited, Ward-1, At & Post-Jindva, Gandhinagar. Ta. Dehgam, District, Gandhinagar-382315. [Pan :Aabat5907 F] (Appellant) .. (Respondent)

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 143(3)Section 210Section 234ASection 263Section 271(1)(c)Section 80P(2)(d)

SHRI SAJID BASHIR KHAN,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

ITA 302/ASR/2024[2017-18]Status: DisposedITAT Amritsar14 Nov 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 302/Asr/2024 Assessment Year: 2017-18 Sajid Bashir Khan, Iqbalabad Vs. Ito, Ward (1), Bemina Srinagar, Jammu & Srinagar. Kashmir. [Pan:-Bxxpk6247E] (Respondent) (Appellant) Appellant By Sh. Bashir Ahmad Lone Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 282Section 69A

HARIBABU YENUGANTI,ONGOLE vs. INCOME TAX OFFICER, WARD-1, ONGOLE

ITA 1476/HYD/2025[2017-18]Status: HeardITAT Hyderabad12 Nov 2025AY 2017-18

Bench: Us:

Section 147Section 148Section 156Section 249Section 249(4)Section 249(4)(b)Section 250Section 69A

SANGEETABEN BHARATKUMAR MEHTA ,MUMBAI vs. INCOME TAX OFFICER WARD 19(1)(1), MUMBAI

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

ITA 4668/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Sept 2025AY 2020-21

Bench: Shri Om Prakash Kantms Suchitra Kamblesangeeta Bharatkumar Mehta, The Income Tax Officer, Vs. 2Nd Floor, Ward-19(1)(1), 78-80 Gora Gandhi Building, Mumbai. C.P, Tank Road, Mumbai-400004. [Pan :Aftpm1095 B] (Appellant) .. (Respondent) Appellant By : Shri Vimal Punamiya, Ar Respondent By: Shri Vivek Perampura, Cit. Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.09.2025 O R D E R Per Suchitra Kamble:

For Appellant: Shri Vimal Punamiya, ARFor Respondent: Shri Vivek Perampura, CIT. DR
Section 142(1)Section 147Section 148Section 210Section 234ASection 270ASection 271ASection 69

VARUN TRADE LINK PRIVATE LIMITED,KOLKATA vs. CIT(APPEALS), NFAC, , DELHI

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

ITA 401/KOL/2025[2014-15]Status: DisposedITAT Kolkata25 Aug 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 148Section 249(4)(b)Section 250Section 68

RAJINDER SINGH,MANSA vs. INCOME TAX OFFICER, MANSA

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 310/ASR/2023[2012-13]Status: DisposedITAT Amritsar22 Aug 2025AY 2012-13

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. K. R. Jain, Adv
Section 147Section 148Section 208Section 249(4)(b)Section 250Section 69A

RAJENDRA PRASAD,PALAMAU, SATBARWA vs. ITO, DALTONGANJ

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

ITA 26/RAN/2024[2018-19]Status: DisposedITAT Ranchi21 Aug 2025AY 2018-19

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2018-19 Rajendra Prasad, Satbarwa Rajendra Prasad, Satbarwa Vs. Ito, Ward 3(5), Daltonganj Ito, Ward 3(5), Daltonganj Ramghat, Ramghat, Palamau, Palamau, Satbarwa-822126 822126 Pan/Gir No. . (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Devesh Poddar, Adv Devesh Poddar, Adv Revenue By : Shri Rajat Datta, Ld Cit Dr : Shri Rajat Datta, Ld Cit Dr Date Of Hearing : 21/08/202 2025 Date Of Pronouncement : 21/08/2 2025 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 9.1.2024 In Appeal No.Cit(A) Nfac/2017 9.1.2024 In Appeal No.Cit(A) Nfac/2017- 18/10212042 For The Assessment Year For The Assessment Year 2018-19. 2. Shri Devesh Poddar Devesh Poddar, Ld Ar Appeared For The Assessee. Shri Rajat Essee. Shri Rajat Datta, Ld Cit Dr Dr Represented On Behalf Of The Revenue.

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri Rajat Datta, ld CIT DR
Section 207Section 208Section 210Section 249(4)(b)

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