What is 426 (Rajasthan) 14. Woodword Governors India v. CIT authority for?

Limitation for assessment proceedings is to be counted from the end of the financial year in which the assessment order is passed, not from the date of lifting prohibitory orders.

426 (Rajasthan) 14. Woodword Governors India v. CIT (253 ITR 745)

Q: How many judgments cite 426 (Rajasthan) 14. Woodword Governors India v. CIT?

45 judgments on BharatTax cite 426 (Rajasthan) 14. Woodword Governors India v. CIT (253 ITR 745), spanning 2008 to 2025.

Idea Cellular Ltd., Noida vs. Addl. CIT (TDS), New Delhi

Appeals of the assessee are allowed

ITA 3367/DEL/2015[2004-05]Status: DisposedITAT Delhi10 Jul 2019AY 2004-05

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 194HSection 271CSection 273BSection 275

…rson or assessee, as the case may be, for any failure referred to in the said provisions. If he proves that there was reasonable cause for the said failure. The Hon’ble Jurisdiction of Delhi High Court in case of Woodward Governors India Private Ltd. Vs. CIT (253 ITR 745). The Assessee appointed prepaid distributors. An agreement is executed between them. The Distributor is communicated discounted price of various products like SIM / Recharge Vouchers. The Distributor communicates its purchase order to the Assessee and pays the discounted price upfront in advance to the Assessee. The Assessee post receipt of the…

Idea Cellular Ltd., Noida vs. Addl. CIT, New Delhi

Appeals of the assessee are allowed

ITA 3366/DEL/2015[2003-04]Status: DisposedITAT Delhi10 Jul 2019AY 2003-04

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 194HSection 271CSection 273BSection 275

…rson or assessee, as the case may be, for any failure referred to in the said provisions. If he proves that there was reasonable cause for the said failure. The Hon’ble Jurisdiction of Delhi High Court in case of Woodward Governors India Private Ltd. Vs. CIT (253 ITR 745). The Assessee appointed prepaid distributors. An agreement is executed between them. The Distributor is communicated discounted price of various products like SIM / Recharge Vouchers. The Distributor communicates its purchase order to the Assessee and pays the discounted price upfront in advance to the Assessee. The Assessee post receipt of the…

ITO, Ward-3(3), Visakhapatnam vs. Shri K V V Prasad, Visakhapatnam

In the result, the appeals of the revenue are dismissed

ITA 457/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR

Section 271(1)(c)

…rticulars regarding income of assessee and no penalty u/s 271(1)(c) can be imposed in the absence of any finding that the return was in fact incorrect, erroneous or false. Hon’ble Delhi High Court in the case of Woodward Governor India (P) Ltd. Vs. CIT (2002) 253 ITR 745 (Del.) held that levy of penalty u/s 271(1)(c) is not automatic. 9. In the instant case, at the outset, the assessee has taken a different view and under the impression that the receipt is not taxable at all and even if it is taxable it is to be taxed in the subsequent assessment years i.e. 2011- 12 and the entire information was placed before t…

ITO, Ward-3(3), Visakhapatnam vs. Siripurapu Chinatalli, Visakhapatnam

In the result, the appeals of the revenue are dismissed

ITA 375/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR

Section 271(1)(c)

…rticulars regarding income of assessee and no penalty u/s 271(1)(c) can be imposed in the absence of any finding that the return was in fact incorrect, erroneous or false. Hon’ble Delhi High Court in the case of Woodward Governor India (P) Ltd. Vs. CIT (2002) 253 ITR 745 (Del.) held that levy of penalty u/s 271(1)(c) is not automatic. 9. In the instant case, at the outset, the assessee has taken a different view and under the impression that the receipt is not taxable at all and even if it is taxable it is to be taxed in the subsequent assessment years i.e. 2011- 12 and the entire information was placed before t…

M/S Nageshwar Builders Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4559/DEL/2015[2006-07]Status: DisposedITAT Delhi13 Aug 2018AY 2006-07

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2006-07 Nageshwar Builders Pvt. Ltd., Vs. Dcit, Flat No. 4-R.R., Apartment, Cent. Circle 15 (Cent. Circle- 3-4, Manglapuri, Mehrauli, 14), New Delhi New Delhi Pan :Aakcs1698B (Appellant) (Respondent)

Section 132Section 142Section 144Section 271Section 271(1)(b)Section 4

…cause for the said failure of not complying with the notice served on them under sub-section (1) of section 142 of the Act. 5.1 The meaning of reasonable cause has been stated in the case of Woodward Governor India P. Ltd. vs. CIT and Ors. (2002) reported in 253 ITR 745 (Delhi). Para 5 & 6 of the said judgment is reproduced below:- “Reasonable cause, as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. The expression "reasonable" is not susceptible of a clear and precise definition; for an attempt to give a specific meaning to the word not space. It can…

United Breswaries Ltd, Srikakulam vs. JCIT, TDS, Range, Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 456/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR

Section 194Section 194CSection 194JSection 201

…yment of 'brand fee' as payment of royalty failing within the scope of sec 194J of the Act. 6.3 The legal position as to existence of "reasonable cause" u/s 273B was explained by the Hon'ble Delhi High Court in the case of Woodward Governor India P Ltd v CIT (253 ITR 745), as under:- the officer dealing with the matter has to consider whether the explanation offered by the assessee or the person, as the case may be, as regards the reason for failure, was on account of reasonable cause. “Reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary pruden…

United Breswaries Ltd, Visakhapatnam vs. JCIT, TDS, Range, Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 455/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR

Section 194Section 194CSection 194JSection 201

…yment of 'brand fee' as payment of royalty failing within the scope of sec 194J of the Act. 6.3 The legal position as to existence of "reasonable cause" u/s 273B was explained by the Hon'ble Delhi High Court in the case of Woodward Governor India P Ltd v CIT (253 ITR 745), as under:- the officer dealing with the matter has to consider whether the explanation offered by the assessee or the person, as the case may be, as regards the reason for failure, was on account of reasonable cause. “Reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary pruden…

United Breweries Ltd, Srikakulam vs. JCIT TDS Range, Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 454/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR

Section 194Section 194CSection 194JSection 201

…yment of 'brand fee' as payment of royalty failing within the scope of sec 194J of the Act. 6.3 The legal position as to existence of "reasonable cause" u/s 273B was explained by the Hon'ble Delhi High Court in the case of Woodward Governor India P Ltd v CIT (253 ITR 745), as under:- the officer dealing with the matter has to consider whether the explanation offered by the assessee or the person, as the case may be, as regards the reason for failure, was on account of reasonable cause. “Reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary pruden…

State Bank of India, Vrindavan vs. CIT Appeals 1, Agra

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

ITA 65/AGR/2017[2012-13]Status: DisposedITAT Agra25 Jan 2018AY 2012-13

Bench: Shri A. D. Jain

Section 271CSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER I.T.A Nos. 65& 66/Agra/2017 (ASSESSMENT YEARs-2012-13 & 2013-14) State Bank of India, Addl. CIT-(TDS), Kanpur. Vrindavan, Mathura. PAN No.AGRS11846C (Assessee) (Revenue) Assessee by Ms. Prarthna Jalan, & Shri Chanchal Jain, ARs Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 11.12.2017 Date of Pronouncement 25.01.2018 ORDER This is assessee’s appeal for assessment year 2012-13, taking the following grounds: “1. On the facts and in the circumstances of the case and- in law the CIT(A) erred in confirmin…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1111/CHNY/2017[2007-2008]Status: DisposedITAT Chennai31 Aug 2017AY 2007-2008

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R

Section 144Section 153CSection 234A

…easonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held that “reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as a probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which, assuming them t…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1110/CHNY/2017[2006-2007]Status: DisposedITAT Chennai31 Aug 2017AY 2006-2007

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R

Section 144Section 153CSection 234A

…easonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held that “reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as a probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which, assuming them t…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1109/CHNY/2017[2005-2006]Status: DisposedITAT Chennai31 Aug 2017AY 2005-2006

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R

Section 144Section 153CSection 234A

…easonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held that “reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as a probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which, assuming them t…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1108/CHNY/2017[2004-2005]Status: DisposedITAT Chennai31 Aug 2017AY 2004-2005

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R

Section 144Section 153CSection 234A

…easonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held that “reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as a probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which, assuming them t…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1107/CHNY/2017[2003-2004]Status: DisposedITAT Chennai31 Aug 2017AY 2003-2004

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R

Section 144Section 153CSection 234A

…easonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held that “reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as a probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which, assuming them t…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1106/CHNY/2017[2002-2003]Status: DisposedITAT Chennai31 Aug 2017AY 2002-2003

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R

Section 144Section 153CSection 234A

…easonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held that “reasonable cause” as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. It can be described as a probable cause. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which, assuming them t…

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

In the result appeals filed by the assessee stand partly allowed

ITA 3295/DEL/2014[2003-04]Status: DisposedITAT Delhi24 May 2017AY 2003-04

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Ms. Raj Rani Lakra, CAFor Respondent: Sh. Rajesh Kumar, Sr.DR

Section 194CSection 201Section 201(1)Section 271C

…ished is sine qua non. No doubt initial burden is on the assessee to show that there existed reasonable cause to substantiate failure to deduct tax at source. Hon’ble Delhi High Court in the case of Woodward Governor India Pvt .Ltd. vs CIT, reported in (2002) 253 ITR 745 has held as under: “Reasonable cause” as applied to human action, is that which would constrain a person of average intelligence and ordinary prudence. It means an honest belief founded upon reasonable grounds, of the existence of a state of circumstances, which assuming them to be true, would reasonably lead an ordinary, the same was the right 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 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)

…TDS statements and penalty levied u/s 272A(2)(k) of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statement for various quarters of financial year 2008-09 on the pretext that PA…

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)

…TDS statements and penalty levied u/s 272A(2)(k) of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statement for various quarters of financial year 2008-09 on the pretext that PA…

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)

…TDS statements and penalty levied u/s 272A(2)(k) of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statement for various quarters of financial year 2008-09 on the pretext that PA…

ITO, New Delhi vs. M/S. Air Liquide North Pvt. Ltd., New Delhi

In the result, appeal is allowed

ITA 736/DEL/2015[2009-10]Status: DisposedITAT Delhi02 Aug 2016AY 2009-10

Bench: Shri H.S. Sidhua.Y. : 2009-10

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

Section 143(3)Section 194CSection 201(1)Section 271(1)(C)Section 271(1)(c)Section 271C

…e Income Tax Return, and subsequently also paid the TDS too, and if the penalty is levied it would be result in double taxation. The matter is supported by the decision of jurisdictional high court in the case of Woodward. Governor India Ltd. Vs CIT (2002) 253 ITR 745 Del and that of the Apex Court in the case of Hindustan Steel Ltd. Vs State of Orissa (1972) 83 ITR 26(SC). The assessee was under a bonafide belief that since he has been hit under the provisions of section 40(a)(i), he need not deposit the tax so deducted. However as his financial position improved he did deposit the TDS alongwith the inter…

426 (Rajasthan) 14. Woodword Governors India v. CIT

What is 426 (Rajasthan) 14. Woodword Governors India v. CIT authority for?

Also referred to as

Issues it is cited on

Judgments citing 426 (Rajasthan) 14. Woodword Governors India v. CIT

Idea Cellular Ltd., Noida vs. Addl. CIT (TDS), New Delhi

Idea Cellular Ltd., Noida vs. Addl. CIT, New Delhi

ITO, Ward-3(3), Visakhapatnam vs. Shri K V V Prasad, Visakhapatnam

ITO, Ward-3(3), Visakhapatnam vs. Siripurapu Chinatalli, Visakhapatnam

M/S Nageshwar Builders Pvt. Ltd., New Delhi vs. DCIT, New Delhi

United Breswaries Ltd, Srikakulam vs. JCIT, TDS, Range, Visakhapatnam

United Breswaries Ltd, Visakhapatnam vs. JCIT, TDS, Range, Visakhapatnam

United Breweries Ltd, Srikakulam vs. JCIT TDS Range, Visakhapatnam

State Bank of India, Vrindavan vs. CIT Appeals 1, Agra

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

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

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

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

ITO, New Delhi vs. M/S. Air Liquide North Pvt. Ltd., New Delhi