371 (Guj) Vaghibhai v. Bishnoi v. ITO

365 ITR 143High Court2014#15711 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Judgments citing 371 (Guj) Vaghibhai v. Bishnoi v. ITO

Spender Stuart (I) O, Ktd, Mumbai vs. Asst CIT Cir 3(3), Mumbai

In the result, appeals are allowed in part in terms indicated hereinabove

ITA 7117/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2018AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 144C(13)Section 144C(5)Section 92C

…it should be allowed to the taxpayer on the basis of the TDS Certificates issued by the payer bearing details of the taxes so deducted on behalf of the taxpayer:  Sumit Devendra Rajani vs ACIT [2014] 369 ITR 673 (Gujarat HC)  Rakesh KumarGupta vs UO1 [2014] 365 ITR 143 (Allahabad HC)  LSG Sky Chef [2014] 163 TTJ 808 {Mumbai ITAT)  Citicorp Finance (India) Private Limited vs ACIT (ITA No. 8532/Mum/2011 (Mumbai ITAT) M/s. Spencer Staurt (I) Pvt. Ltd., 24. In view of the above discussion, the AO is directed to give effect for short TDS credit granted to the assessee, after due verification. We direct accordingly…

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2807/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Nov 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R

Section 139Section 147Section 148Section 263

…roner Investments Ltd vs DCIT. ITA No. 735/D/2015 dated 2.8.2016 Vikas Yadav v. ITO iii) 58 SOT 135 (Cut) (Uro) Gobindpada Bhanja Chowdhury v. ITO iv) 36 taxmann.com 371 (Guj) Vaghibhai v. Bishnoi v. ITO v) 352 ITR 273 (Del) Court on its Own Motion v. CIT vi) 365 ITR 143 (All) Rakes Kumar Gupta v. UOI vii) ITANo. 1331/D/2015 Praveen Kumar Jain v ITO dated viii) 22.1.2015 ITA No. 3534/D/2014(Del Tri) Munni Devi vs ITO68 STO 197 (Del) ix) Bir Bahadur Singh Sijawali 57 ITR 532 (SC) Parimisetti Setharamamma vs. CIT x) 159 ITD 329 (Asr) Sh. Amrik Singh vs ITO xi) 108 ITD 115(Agra) Saraf Gramodyog Sansthan vs ITO xii)…

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2806/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Nov 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R

Section 139Section 147Section 148Section 263

M/S. Dayanand Contractor, Rohtak vs. ITO, Rohtak

In the result, the appeal of the assessee is allowed

ITA 2027/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Oct 2017AY 2012-13

Bench: Shri B.P. Jain

For Appellant: Shri Gautam Jain, & Sh. Lalit Mohan, CAFor Respondent: Shri T. Vasanthan Sr. DR

Section 144A

…Kroner Investments Ltd vs DCIT ITA No. 735/D/2015 dated 2.8.2016 Vikas Yadav v. ITO iii) 58 SOT 135 (Cut) (Uro) Gobindpada Bhanja Chowdhury v. ITO iv) 36 taxmann.com 371 (Guj) Vaghibhai v. Bishnoi v. ITO v) 352 ITR 273 (Del) Court on its Own Motion v. CIT vi) 365 ITR 143 (All) Rakes Kumar Gupta v. UOI vii) ITANo. 1331/D/2015 Praveen Kumar Jain v ITO dated viii) 22.1.2015 ITA No. 3534/D/2014(Del Tri) Munni Devi vs ITO68 STO ix) 197 (Del) Bir Bahadur Singh Sijawali 57 ITR 532 (SC) Parimisetti Setharamamma vs. CIT x) 159 ITD 329 (Asr) Sh. Amrik Singh vs ITO xi) 108 ITD 115(Agra) Saraf Gramodyog Sansthan vs ITO xii)…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)

Section 143(3)Section 144C(13)

…DS is not being reflected in the Form 26AS, the credit of the same shall be allowed the assessee on the basis of the TDS Certificates available. 38 39 HIIT Holland Institute of Traffic Technology B.V. A.Yr..2010-11 Rakesh Kumar Gupta Vs Union of India (2014) 365 ITR 143 (Allahabad HC) Court On Its Own Motion Vs. CIT (2013) 352 ITR 273 (Delhi HC) Sum it Devendra Rajani vs. ACIT (2014) 369 ITR 673 (Gujarat HC) ACIT vs. Orn Prakash Gattani (2000) 242 ITR 638 (Guwahati HC) Yashpal Sahwney (2007) 293 ITR 539 (Bombay HC) 55. After considering the submissions of the learned counsel for the Assessee, we are of the view…

Jigri Dost Productions P.Ltd, Mumbai vs. ITO 5(2)(2), Mumbai

In the result, the appeal filed by the assessee is treated as allowed

ITA 4668/MUM/2015[2009-10]Status: DisposedITAT Mumbai21 Jul 2016AY 2009-10

Bench: Shri B.R. Baskaran (Am)& Ramlal Negi (Jm)

Section 143(1)Section 154

…osit the TDS amount in the Government Treasury. In this regard the assessee also placed reliance on the following case laws :-  Sumit Devendra Rajani Vs. ACIT (2014) 369 ITR 673  Yashpal Sahani Vs. ACIT (2007) 293 ITR 539  Rakesh Kumar Gupta Vs. UOI (2014) 365 ITR 143  Citicorp Finance (India) Ltd. Vs. ACIT (ITA 8532/M/11)  3I Infotech Ltd Vs. DCIT (2013) 35 CCH 0127 7. We have heard Ld D.R and also perused the record. The assessee has furnished copies of TDS certificates relating to Rs.96,320/-. The assessee has also placed reliance on various case laws, wherein it has been held that the TDS credit should…