1. ACIT v. Karrox Technologies P. Ltd.

68 SOT 370Income Tax Appellate Tribunal2015#16041 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2016 to 2018.

Also reported as

36 ITR (Trib) 39

Judgments citing 1. ACIT v. Karrox Technologies P. Ltd.

M/S World Trade Park Limited, Jaipur vs. Joint Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are allowed for statistical purposes

ITA 999/JPR/2017[2011-12 (1ST TO 4TH QTR.)]Status: DisposedITAT Jaipur10 May 2018
For Appellant: Shri Ashish Sharma (Advocate)For Respondent: Shri A.S. Nehra (JCIT)
Section 272A(2)(k)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUnkno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 999, 1000 & 1006/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2011-12 (1st to 4th Qtr.) cuke M/s. World Trade Park Ltd., The JCIT (TDS) Vs. (Formerly known as R.F. Jaipur. Properties and Trading Ltd., World Trade Park, JLN Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/TAN No. JPRR 04161 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri As…

M/S World Trade Park Limited, Jaipur vs. Joint Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are allowed for statistical purposes

ITA 1006/JPR/2017[2011-12]Status: DisposedITAT Jaipur10 May 2018AY 2011-12
For Appellant: Shri Ashish Sharma (Advocate)For Respondent: Shri A.S. Nehra (JCIT)
Section 272A(2)(k)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUnkno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 999, 1000 & 1006/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2011-12 (1st to 4th Qtr.) cuke M/s. World Trade Park Ltd., The JCIT (TDS) Vs. (Formerly known as R.F. Jaipur. Properties and Trading Ltd., World Trade Park, JLN Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/TAN No. JPRR 04161 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri As…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4661/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Apr 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…el for the assessee reiterated the submissions what were made before the authorities below. He also relied upon the following case laws in support of his contention:- 1. ACIT v. Karrox Technologies P. Ltd. [2014] 36 ITR (Trib) 39 (Mum.) 2. SBI v. JCIT [2015] 68 SOT 370/56 taxmann.com 311 4. PNB v.JCIT (2016) 46 ITR(trib.) 8 Chandigarh 7. The ld. D.R. submitted that the assessee has not filed any evidences/ details of deductees of which the PANs were not available and what efforts the assessee made to obtain PAN of these deductees . The assessee has also cited other reasons which is stated that the director of t…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4660/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Apr 2017AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…el for the assessee reiterated the submissions what were made before the authorities below. He also relied upon the following case laws in support of his contention:- 1. ACIT v. Karrox Technologies P. Ltd. [2014] 36 ITR (Trib) 39 (Mum.) 2. SBI v. JCIT [2015] 68 SOT 370/56 taxmann.com 311 4. PNB v.JCIT (2016) 46 ITR(trib.) 8 Chandigarh 7. The ld. D.R. submitted that the assessee has not filed any evidences/ details of deductees of which the PANs were not available and what efforts the assessee made to obtain PAN of these deductees . The assessee has also cited other reasons which is stated that the director of t…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4659/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Apr 2017AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…el for the assessee reiterated the submissions what were made before the authorities below. He also relied upon the following case laws in support of his contention:- 1. ACIT v. Karrox Technologies P. Ltd. [2014] 36 ITR (Trib) 39 (Mum.) 2. SBI v. JCIT [2015] 68 SOT 370/56 taxmann.com 311 4. PNB v.JCIT (2016) 46 ITR(trib.) 8 Chandigarh 7. The ld. D.R. submitted that the assessee has not filed any evidences/ details of deductees of which the PANs were not available and what efforts the assessee made to obtain PAN of these deductees . The assessee has also cited other reasons which is stated that the director of t…

Havistha Steel Fab P.Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

In the result, assessee’s appeal is allowed

ITA 341/MUM/2015[2010-11]Status: DisposedITAT Mumbai30 Nov 2016AY 2010-11

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2010-11 M/S. Havistha Steel Fab P. Ltd., Addl. Commissioner Of It 302, Oxford, Swapana Nagari, (Tds), Range-1, Yogi Hills, Vs. Mumbai Mulund, Mumbai - 400080 Pan: Aaach6987Q (Appellant) (Respondent) Present For: Assessee By : Shri M. Subramanian, A.R. Revenue By : Shri Vijay Kumar Soni, D.R. Date Of Hearing : 06.09.2016 Date Of Pronouncement : 30.11.2016 O R D E R

For Appellant: Shri M. Subramanian, A.RFor Respondent: Shri Vijay Kumar Soni, D.R
Section 272A(2)(k)

…in furnishing the TDS returns is only a venial breach for which there should not be any penalty. For this proposition he places reliance on the following decisions: 1) Punjab National Bank vs. Addl. CIT [59 DTR 381 (Lucknow)] 2) State Bank of India vs. JCIT (68 SOT 370) (Cuttack) 3) Rajasthan Tribal Area Development Cooperative Federation Ltd. vs. ITO 60 TTJ (JP) 427. 5. The Ld. D.R. supports the order of the Ld. CIT(A). 6. We have heard the rival submissions and perused the orders of the authorities below. It is an admitted fact that the assessee has remitted the TDS in time to the government account and there…

1. ACIT v. Karrox Technologies P. Ltd. (68 SOT 370) — Cited in 6 Judgments | BharatTax