2012) 2. Royal Bank of Scotland N.V v. DDIT (IT) (47 ITR (T) 513) (Kolkata ITAT)

66 Taxmann.com 173Income Tax Appellate Tribunal2016#18249 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 153Section 154Section 244A

Judgments citing 2012) 2. Royal Bank of Scotland N.V v. DDIT (IT) (47 ITR (T) 513) (Kolkata ITAT)

ATOS INFORMATION TECHNOLOGY HK LIMITED,MUMBAI vs. DCIT (INTERNATIONAL TAXATION), 1(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2743/MUM/2024[2006-07]Status: DisposedITAT Mumbai14 Aug 2024AY 2006-07

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Ms. Chandi Shah, Ms. Tejal Saraf, Shri YogeshFor Respondent: Shri Anil Sant, Addl. CIT, D/R
Section 154Section 244ASection 244A(2)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 2743/Mum/2024 Assessment Year: 2006-07 Atos Information Technology HK Limited Deputy Commissioner of C/o Eviden India Private Limited Income Tax (International Vs (formerly knows as ‘Atos India Private Taxation)-1(1)(2), Mumbai Limited) Unit No. 1402 and 1403 Supremus, E Wing I Think Techno Campus Knjurmarg (East) Mumbai -400042 [PAN: AAKCS8702L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD vs. ICOMM TELE LIMITED, HYERABAD

In the result, appeal of the revenue in ITA No

ITA 1281/HYD/2017[2009-10]Status: DisposedITAT Hyderabad22 Jul 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

For Appellant: Shri NarayanamurthyFor Respondent: Shri R. Dipak and Shri Sunil Kumar Pandey
Section 143(3)Section 154Section 244A

…is not mistake apparent from record as the attribution of delay is a debatable Issue and hence would not come under purview of section 154. Assessee in support of Its arguments relied on the decisions of Birla Corporation Ltd., (66 Taxmann.com 276), DBS Bank (66 Taxmann.com 173), Otis Elevators Ltd (60 Taxmann.com 272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS should be made only in the return. It is further submi…

ICOMM TELE LIMITED,HYERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the revenue in ITA No

ITA 1041/HYD/2017[2005-06]Status: DisposedITAT Hyderabad22 Jul 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

For Appellant: Shri NarayanamurthyFor Respondent: Shri R. Dipak and Shri Sunil Kumar Pandey
Section 143(3)Section 154Section 244A

…is not mistake apparent from record as the attribution of delay is a debatable Issue and hence would not come under purview of section 154. Assessee in support of Its arguments relied on the decisions of Birla Corporation Ltd., (66 Taxmann.com 276), DBS Bank (66 Taxmann.com 173), Otis Elevators Ltd (60 Taxmann.com 272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS should be made only in the return. It is further submi…

ICOMM TELE LIMITED,HYERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the revenue in ITA No

ITA 1040/HYD/2017[2004-05]Status: DisposedITAT Hyderabad22 Jul 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

For Appellant: Shri NarayanamurthyFor Respondent: Shri R. Dipak and Shri Sunil Kumar Pandey
Section 143(3)Section 154Section 244A

…is not mistake apparent from record as the attribution of delay is a debatable Issue and hence would not come under purview of section 154. Assessee in support of Its arguments relied on the decisions of Birla Corporation Ltd., (66 Taxmann.com 276), DBS Bank (66 Taxmann.com 173), Otis Elevators Ltd (60 Taxmann.com 272), Nathpa Jhakri JV (36 Taxmann.com 45), wherein it was held that the delay is attributable to whom is a debatable issue and hence the same is out of scope of section 154. It is also argued that section 244A does not mandate that the claim of TDS should be made only in the return. It is further submi…

BARCLAYS BANK PLC,MUMBAI vs. ADDL DIT (IT) 3, MUMBAI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2941/MUM/2010[2005-06]Status: DisposedITAT Mumbai19 Mar 2020AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Rajesh Kumarassessment Year: 2005-06 M/S. Barclays Bank Plc, Additional Director Of 801-808, Ceejay House, Income Tax (International Dr. Annie Besant Road, Vs. Taxation)-3, Worli, Scindia House, Mumbai – 400 018 Ballard Pier, Pan: Aaacu 1414F Mumbai - 400038 (Appellant) (Respondent) Assessment Year: 2005-06 Additional Director Of M/S. Barclays Bank Plc, Income Tax (International 21/23, Maker Chambers Taxation)-3, Vi, Ddit (It)-3(2), Vs. Nariman Point, Scindia House, Mumbai – 21 R.No.132, 1St Floor, Pan: Aaacb 4876G N.M. Road, Mumbai - 400038 (Appellant) (Respondent) Present For: Assessee By : Shri Madhur Agarwal, A.R. Shri Fenil Bhatt, A.R. Revenue By : Shri Avaneesh Tiwari, Sr. D.R. Date Of Hearing : 13.02.2020 Date Of Pronouncement : 19.03.2020 O R D E R

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri Avaneesh Tiwari, Sr. D.R
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2005-06 M/s. Barclays Bank PLC, Additional Director of 801-808, Ceejay House, Income Tax (International Dr. Annie Besant Road, Vs. Taxation)-3, Worli, Scindia House, Mumbai – 400 018 Ballard Pier, PAN: AAACU 1414F Mumbai - 400038 (Appellant) (Respondent) Assessment Year: 2005-06 Additional Director of M/s. Barclays Bank PLC, Income Tax (International 21/23, Maker Chambers Taxation)-3, VI, DDIT (IT)-3(2), Vs. Nariman Point, Scindia House, Mumb…

2012) 2. Royal Bank of Scotland N.V v. DDIT (IT) (47 ITR (T) 513) (Kolkata ITAT) (66 Taxmann.com 173) — Cited in 5 Judgments | BharatTax