145 ITD 370 (Mum) Karwat Steel Traders v. ITO

46 SOT 71Income Tax Appellate Tribunal2011#25059 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing 145 ITD 370 (Mum) Karwat Steel Traders v. ITO

M/S. Rajasthan State Mines & Minerals Ltd., Udaipur vs. ACIT, Circle-TDS, Udaipur

In the result, appeals of the assessee are allowed

ITA 343/JODH/2019[2013-14]Status: DisposedITAT Jodhpur26 Nov 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri P.C. ParwalFor Respondent: Shri Girish Mehta JCIT DR

Section 206Section 206CSection 206C(7)Section 2O

…iling or delayed filing of Form 15G/15H to Commissioner, non-filing of such form would not invoke disallowance u/s. 40(a)(ia) of the Act." We also find support from the decision of the Mumbai Bench of the Tribunal in the case of Vipin P. Mehta Vs. ITO (2011) 46 SOT 71 (Mum.) wherein it was held that, "Sub-section (1A) of section 197A of the Act merely requires the declaration to be filed by payee of interest and once it is filed, the payer of interest has no choice except to desist from deducting tax on interest. " 17. In our considered view, the assessee cannot be treated as assessee in default for not collecti…

Arabinda Roy, Hooghly vs. C.I.T Kolkata - Xx, Hooghly

In the result, assessee’s appeal stands allowed

ITA 1367/KOL/2013[2008-09]Status: DisposedITAT Kolkata24 Aug 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2008-09

Section 143(2)Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2008-09 Arabinda Roy, बनाम / Commissioner of C/o Somnath Ghosh, Income Tax-XX, V/s. Advocate, Seven Brothers Kolkata, 54, Rafi Lodge, P.O. Buroshibtala, Ahmed Kidwai P.S. Chinsurh, Dist. Road, Kolkata-16 Hooghly, Pin-712 105 [PAN No.ADDPR 2035 C] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sachchidananda Srivastva, CIT-DR ""यथ" क" ओर से/By Respondent 30-06-2016 सुनवाई क" तार"ख/Date…

DCIT (TDS), Gurgaon vs. The Sonipat Central Co-Op Bank Ltd., Sonepat

In the result, the appeal filed by the Revenue stands dismissed

ITA 706/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi02 Aug 2016

Bench: Shri H.S. Sidhua.Y. : 2011-12

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. A Srinivasa Rao, Sr. DR

Section 1Section 133ASection 194ASection 197ASection 201(1)Section 206A

…relied upon the order of the Ld. CIT(A) and stated that the issue in dispute is squarely covered by the following cases and requested that by following the same, the Appeal of the Revenue may be dismissed. - 145 ITD 370 (Mum) Karwat Steel Traders vs. ITO - 46 SOT 71 (Mum) Vipin P. Mehta vs. ITO - 66 SOT (Del) Vijaya Bank vs. ITO - 152 ITD 497 (Bang.) Capital Pharma vs. ITO - 157 ITD 512 (Chennai) Narasu’s Spinning Mills vs. ACIT - CIT vs. State Bank of Patiala reported in 277 ITR 315 (P&HC). 7. I have heard both the parties and perused the records available with us, especially the order of the Ld. Firs…