ITAT Jabalpur Judgments — September 2021

M/S BINDRA WAREHOUSING CORPORATION vs INCOME TAX OFFICER WARD 1(1),

ITA 153/JAB/2016[2008-09]Status: Disposed30 Sept 2021AY 2008-09Allowed

The Tribunal held that the first limb of the reason for reopening, regarding non-liability to audit under Section 44AB, was invalid as it did not have income implications. The second limb, concerning the audit requirement for Section 80IB deduction, was also found invalid because the assessee had obtained the audit report in time and furnished it during reassessment proceedings, and the AO was aware of the extant procedure regarding annexure-less returns.

M/S DIAMOND CEMENT vs DEPUTY COMMISSIONER OF INCOME TAX,

ITA 17/JAB/2016[2012-13]Status: Disposed29 Sept 2021AY 2012-13Allowed

The Tribunal held that if the deductee has paid the tax on the income, the deductor is not liable for the shortfall in TDS, but remains liable for interest under Section 201(1A). The matter was restored to the Assessing Officer to verify the deductee's tax payments.

M/S DIAMOND CEMENT vs DEPUTY COMMISSIONER OF INCOME TAX,

ITA 16/JAB/2016[2011-12]Status: Disposed29 Sept 2021AY 2011-12Allowed

The Tribunal held that if the deductee has paid the tax on the income, the deductor is not liable for the shortfall in TDS, but remains liable for interest under Section 201(1A). The matter was restored to the Assessing Officer to verify the deductee's tax payments.

M/S DIAMOND CEMENT vs DEPUTY COMMISSIONER OF INCOME TAX,

ITA 15/JAB/2016[2010-11]Status: Disposed29 Sept 2021AY 2010-11Allowed

The Tribunal held that if the deductee has paid the tax on the income, the deductor is not liable for the shortfall in TDS, but remains liable for interest under Section 201(1A). The matter was restored to the Assessing Officer to verify the deductee's tax payments.

M/S ANUSHREE ENGINEERING,JABALPUR vs INCOME TAX OFFICER, JABALPUR

ITA 153/JAB/2013[2006-07]Status: Disposed27 Sept 2021AY 2006-07Partly Allowed

The Tribunal found that the appellate record from the CIT(A) was not produced to substantiate the claim of withdrawal. Based on circumstantial evidence, including the assessee's letter and statement of facts, the Tribunal allowed the grounds alleging illegal dismissal.

M/S.ANUSHRI ENGINEERING,JABALPUR vs INCOME TAX OFFICER WARD 2(1), JABALPUR

ITA 6/JAB/2018[2006-07]Status: Disposed27 Sept 2021AY 2006-07Partly Allowed

The Tribunal found that the appellate record from the CIT(A) was not produced to substantiate the claim of withdrawal. Based on circumstantial evidence, including the assessee's letter and statement of facts, the Tribunal allowed the grounds alleging illegal dismissal.