131 ITD 205 (Chennai Trib.) 5. Pardeep Kumar Dhir v. ACIT

98 ITD 147Income Tax Appellate Tribunal2006#13051 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 198 Section 271(1)(c)Section 4 Section 14A

Issues it is cited on

section 198 section 19 previous year person section 14 business

Judgments citing 131 ITD 205 (Chennai Trib.) 5. Pardeep Kumar Dhir v. ACIT

Mahadevan Hariharan, New Delhi vs. ACIT, Circle -61(1), New Delhi

In the result, the penalty appeal; ITA No

ITA 1099/DEL/2023[2011-12]Status: DisposedITAT Delhi03 Sept 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148Section 198Section 271(1)(c)

…dered view, does not alter the situation as retrospectivity is with regard to the right to receive rent with effect from an anterior date. The right, however, came to be vested only in the year 1994.” [Emphasized by us.] 11. In the case of Varsha G. Salunke, 98 ITD 147 (TM) relied upon by the appellant/assessee, the Tribunal, Mumbai, has held as under: “8. We considered the matter in detail. There is no dispute regarding the method of accounting followed by the assessee. He is following the Mercantile System of Accounting. Therefore, whenever income is recognized, the assessee has credited the same in his books…

Mahadevan Hariharan, New Delhi vs. ACIT, Circle-61(1), New Delhi

In the result, the penalty appeal; ITA No

ITA 2636/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Sept 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148Section 198Section 271(1)(c)

M/S Atharva Rainbow Infratech, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

The appeal of the assessee stands allowed, with no order as to cost

ITA 177/BIL/2016[2012-13]Status: DisposedITAT Raipur01 Apr 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. 177/Rpr/2016 धििाारण वर्ा / Assessment Year : 2012-2013 Atharva Rainbow Infratech 22, Babla Complex, Ge Road, Raipur, (C.G.) Pan : Aatfa 2344 L .……अपीलार्थी / Appellant

For Appellant: Shri R. B. DoshiFor Respondent: Shri G. N. Singh

Section 143(3)Section 250Section 44A

…ss in question. In this context, we now quote that, a similar view has been appreciated by the Co-ordinate benches of the Tribunal in bunch of cases, in re; Lloyd Insulation (India) Ltd Vs DCIT (ITA No 2400/Del/2011), Smt Varsha G. Salunke Vs DCIT reported at 98 ITD 147 (Mumbai), ACIT Vs Smt Reeta Loiya (ITA No 208/BLPR/2010), wherein the action of taxing the amount of TDS as income without reference to the method of accounting regularly employed by the assessee were held as contra legem. 9. Au contraire, the Ld DR could not controvert the facts and reasoning postulated during the course of hearing, however heav…

Concrete Technologies Pvt. Ltd., New Delhi vs. ITO, Ward- 6(3), New Delhi

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

ITA 6984/DEL/2017[2013-14]Status: DisposedITAT Delhi31 May 2021AY 2013-14

Bench: Shri O.P. Kant & Shri K.N.Chary, Judcial Member [Through Video Conferencing]

Section 199

…e drawn from the year under consideration and same might be allowed in subsequent year(s), corresponding to the income offered. In Support of his contention, he relied on the decision of Tribunal, Mumbai Bench the case of Varsha G Salunke Vs DCIT, reported in 98 ITD 147. 4. The Learned DR, on the other hand, relied on the order of the lower authorities and submitted that Learned CIT(A) has correctly upheld the addition. 5. We have heard rival submission of the parties on the issue in dispute. The parties who have made payment to the assessee has deducted TDS at the rate of 2 percentile on entire payment of ₹ 1,08…

M/S. Vansh Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6144/DEL/2016[2012-13]Status: DisposedITAT Delhi10 Dec 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2012-13

Section 143(2)Section 143(3)

…stablished that, appellant is duty bound to offer the corresponding income for taxation in respect of which benefit of TDS has been claimed by it. d. Further, the ratio of judicial pronouncement in the case reported as Varsha G. Salunke vs. Deputy CIT (2006) 98 ITD 147 (Mum.) (TM) is that, if AO finds that income of the TDS certificate is not shown, the AO has only not to give credit for TDS in that assessment year and has to defer the credit being given to the year in which the income is to be assessed. From the above judicial pronouncement, it is clearly established that for claiming benefit of TDS, assessee i…

ITO, New Delhi vs. M/S. Paragon Xt, New Delhi

In the result appeal of the revenue is dismissed

ITA 363/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2010-11

For Appellant: NoneFor Respondent: Shri Surender Pal, Sr. DR

Section 194C

…e lag between accrual and realization of income; therefore, the appellant has accounted its receipts on cash basis and expenses on mercantile basis. The Ld. Counsel, placing on reliance on the decision in the case of Varsha G salunke Vs. DCIT ( ITAT Mumbai ) (98 ITD 147 Mum) (TM) contended that contract receipts may be treated accounted for on deemed accrual basis as there is no time lag between accrual and realization of contract receipts/income. Further, it was also submitted that since the appellant is consistently following the same method of accounting over the years which has been accepted, in past, by the…

Express Global Logistics P.Ltd, Mumbai vs. Asst CIT 2(1)(2), Mumbai

In the result appeal of the assessee is allowed as indicated above

ITA 1194/MUM/2017[2008-09]Status: DisposedITAT Mumbai11 Jul 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri. Ram Tiwari

Section 143(1)Section 154

…rt of Delhi on Its Own Motion vs. Union of India [2013] 31 taxmann.com 31 4. ITO vs. Anupallavi Finance & Investments [2011] 131 ITD 205 (Chennai Trib.) 5. Pardeep Kumar Dhir v. ACIT[2007] 109 TTJ 445 (Chandigarh Trib.) 6. Smt. Varsha G. Salunke v. DCIT[2006] 98 ITD 147 (Mumbai Trib,) 7. Yashpal Sawhney v. ACIT[2007]293ITR 539 (Bom) 6.5 Section 155 (14) reads as under:- Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, [credit for tax deducted or collected in accordance with the provisions of section 199 or as the ca…

Sh. Chandra Shekhar Aggarwal, New Delhi vs. ACIT

In the result, the appeal is allowed

ITA 6185/DEL/2013[2011-12]Status: DisposedITAT Delhi11 Jan 2016AY 2011-12

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Salil Aggarwal & Shailesh Gupta, AdvocatesFor Respondent: Shri Hemant Gupta, Senior DR

Section 143(1)Section 154Section 199Section 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.6185/Del./2013 (ASSESSMENT YEAR : 2011-12) Shri Chander Shekhar Aggarwal, vs. ACIT, Circle 37 (1), R – 519, New Rajinder Nagar, New Delhi. New Delhi. (PAN : AACPA6665M) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Salil Aggarwal & Shailesh Gupta, Advocates REVENUE BY : Shri Hemant Gupta, Senior DR Date of Hearing : 13.10.2015 Date of Pronouncement : 11.01.2016 O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : This appeal, at the instance of the ass…