535 (Del); 6. Tata Teleservices v. UOI

385 ITR 497High Court2016#606 most cited

What is 535 (Del); 6. Tata Teleservices v. UOI authority for?

Orders passed under section 201(1) are barred by limitation if the prescribed period of limitation under section 201(3) had expired before the amendment by the Finance Act, 2014 came into force. The amended section 201(3) does not apply retrospectively.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Tata Teleservices v UOI · section 201(3) · section 201(1) · limitation for TDS orders · Finance Act 2014 amendment · retrospective application · Gujarat High Court

Also reported as

100 Taxmann.com 324

Sections most often in play

Section 148Section 147Section 143(3)Section 149(1)(c)Section 69ASection 250Section 149(1)(b)Section 149

Issues it is cited on

section 149(1)(c)undisclosed foreign income and assetssection 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 149(1)(b)section 18section 149(1)

Judgments citing 535 (Del); 6. Tata Teleservices v. UOI

The ACIT-Central Circle-2, Rajkot vs. Shri Vicky Balkrishna Mehta, Rajkot

The appeal of the Revenue is dismissed

ITA 130/RJT/2020[2004-05]Status: DisposedITAT Rajkot22 Feb 2023AY 2004-05

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 147Section 148Section 149Section 149(1)(c)Section 149(3)Section 250(6)

…in cases where the original limitation already stood expired. The learned CIT(A) noted that, while holding so in the case of father and grandfather of the assessee, the decision of the Hon’ble Delhi High Court in the case of Braham Dutt vs. ACIT, reported in 100 Taxmann.com 324 and the decision of Hon’ble Apex Court in the case of K.M. Sharma vs. ITO, reported in (2002) 254 ITR 772 (SC), had been followed. The learned CIT(A) thereafter noted that the facts in the present case were identical; and the assessment year being AY 2004-05, the limitation prescribed by the pre-amended provision of Section 149 of the Act…

DCIT Central Circle-04, New Delhi vs. Karamjit Jaiswal (L/H of Ladli Pershad Jaiswal), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4826/DEL/2019[2000-01]Status: DisposedITAT Delhi27 Dec 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 143(3)Section 147Section 148Section 149Section 149(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue Nos Year(s) Appellant vs. By Respondent Appellant Respondent 1. 4824/DEL/2019 2000-01 DCIT, Anand Pershad Jaiswal, Shri Deep Shri M. Central 54, Ring Road, Lajpat Chand Garg, Baranwal, Circle-04, Nagar, CA CIT (DR) New Delhi. New Delhi. 2. 4826/DEL/2019 2000-01 DCIT, Karamjit Jaiswal S/Shri R.S. Shri M. Central (L/H of Ladli Pershad Singhvi, CA Baranwal, Circle-04, Jaiswal), and Satyajeet CIT (DR) New Delhi. 6, Th…

DCIT, Central Circle- 4, New Delhi vs. Anand Pershad Jaiswal, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4824/DEL/2019[2000-01]Status: DisposedITAT Delhi27 Dec 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 143(3)Section 147Section 148Section 149Section 149(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue Nos Year(s) Appellant vs. By Respondent Appellant Respondent 1. 4824/DEL/2019 2000-01 DCIT, Anand Pershad Jaiswal, Shri Deep Shri M. Central 54, Ring Road, Lajpat Chand Garg, Baranwal, Circle-04, Nagar, CA CIT (DR) New Delhi. New Delhi. 2. 4826/DEL/2019 2000-01 DCIT, Karamjit Jaiswal S/Shri R.S. Shri M. Central (L/H of Ladli Pershad Singhvi, CA Baranwal, Circle-04, Jaiswal), and Satyajeet CIT (DR) New Delhi. 6, Th…

Dy CIT CC 6(4), Mumbai vs. Smt. Deval D Thakkar [Now Known As Smt Deval E Anthony], Mumbai

In the result, both the appeals filed by the revenue are 11

ITA 968/MUM/2020[2004-05]Status: DisposedITAT Mumbai23 Nov 2022AY 2004-05

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No. 968/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No. 974/Mum/2020 (निर्धारण वर्ा / Assessment Year: 1999-2000) Dcit, Central Circle-6(4) बिधम/ Smt. Deval D. Thakkar (Now Room No. 1925, 19Th Floor, Known As Smt. Deval E Vs. Air India Building, Nariman Anthony) Point, Mumbai-400021. 12/22B, Acropolis, Malabar Hills, Mumbai-400006. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacpt8999F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Smt. Mahita Nair (Sr. Ar) Assessee By: Shri Dilip Thakkar सुनवाई की तारीख / Date Of Hearing: 09/11/2022 घोषणा की तारीख /Date Of Pronouncement: 23/11/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Action Of The Ld. Cit(A)-54, Mumbai Dated 26.11.2019 For A.Y.1999-2000 & For Ay. 2004-05. 2. Both The Parties Agree That The Issue Involved In Both The Appeals Are Identical, Therefore, We Take The Appeal Of The Assessee For Ay. 1999-2000 As The Lead Case & The Decision Of Which Will Be Followed For Ay. 2004-05. 3. The Grounds Of Appeal Of The Revenue For Ay. 1999-2000 Is As Under: -

For Appellant: Shri Dilip ThakkarFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 143(2)Section 147Section 148Section 149Section 149(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No. 968/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No. 974/Mum/2020 (निर्धारण वर्ा / Assessment Year: 1999-2000) DCIT, Central Circle-6(4) बिधम/ Smt. Deval D. Thakkar (Now Room No. 1925, 19th Floor, known as Smt. Deval E Vs. Air India Building, Nariman Anthony) Point, Mumbai-400021. 12/22B, Acropolis, Malabar Hills, Mumbai-400006. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACPT8999F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Smt. Mahita…

Reebok India Company, Gurugram vs. JCIT (OSD), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 319/DEL/2021[2011-12]Status: DisposedITAT Delhi15 Nov 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Sanjai Kumar Yadav, Addl.CIT-DR
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 20i

…of the Act for A.Y. 2011-12 had already been expired on 31/3/2014 i.e. prior to section 201(3) came to be amended by Finance Act No.2 of 2014. 23. Similar view was taken by the Hon'ble High Court of Gujarat in the case of Tata Teleservices Vs. Union of India 385 ITR 497 and also by the Hon'ble High Court of Delhi in Oracle India Private Limited Vs. Deputy CIT 376 ITR 411 against which SLP filed before the Hon'ble Supreme Court was dismissed in 41 Taxmann.com 311. 24. Considering the facts of the case in light of the discussion hereinabove, we have no hesitation to hold that the assessment order dated 30.03.2…

Principal Commissioner of Income Tax Central 2 Kolkata vs. Jayashree Jayakar Mohankar

ITAT/75/2022HC Calcutta25 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 25Th July, 2022 Appearance : Mr. Tilak Mitra, Adv…For The Appellant. Mr. Pratyush Jhunjhunwalla, Mr. M. Kejriwal, Advs….For Respondent. Re: Ga/1/2022 The Court : There Is A Delay Of 757 Days In Filing The Appeal. On Perusal Of The Relevant Dates We Find That The Appellant/Revenue Be Entitled To The Benefit Of The Order Passed By The Hon’Ble Supreme Court Extending The Period Of Limitation For Preferring Appeals Under Various Statutes. For Such Reason The Application Is Allowed & The Delay Is Condoned.

Section 148Section 149Section 260A

…OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/75/2022 IA No.GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-2, KOLKATA VS. JAYASHREE JAYAKAR MOHANKAR BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 25th July, 2022 Appearance : Mr. Tilak Mitra, Adv…for the appellant. Mr. Pratyush Jhunjhunwalla, Mr. M. Kejriwal, Advs….for respondent. RE: GA/1/2022 The Court : There is a delay of 757 days in filing the appeal. On perusal of the relevant dates we find that the appellant/revenue be entitled to the benefit of the…

Bank of India, Mahal Branch Nagpur vs. Dy.CIT(TDS)Circle-1, Nagpur

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 160/NAG/2022[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

…y passed by the Assessing Officer beyond the limitation period so provided under section 201(3)(i) of the Act. In support, the assessee placed reliance on the decision of Hon’ble Gujarat High court in case of Tata Teleservice v/s Union Of India and Anr (2016) 385 ITR 497 (Guj). Further, the ld. AR placed reliance on the decision of Pune Benches of the Tribunal in case of Bank of India v/s ITO, TDS, Kolhapur (ITA No. 15 Bank of India 119/Pune/2019 & others dated 25.07.2019) wherein the order passed by the Assessing Officer was held as barred by the limitation. 10. It was submitted that the Pune Benches decision…

Bank of India, Dongargaon Nagpur vs. Dy.CIT(TDS), Circle-1, Nagpur

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 153/NAG/2022[2010-11]Status: DisposedITAT Nagpur09 Jun 2022AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

…y passed by the Assessing Officer beyond the limitation period so provided under section 201(3)(i) of the Act. In support, the assessee placed reliance on the decision of Hon’ble Gujarat High court in case of Tata Teleservice v/s Union Of India and Anr (2016) 385 ITR 497 (Guj). Further, the ld. AR placed reliance on the decision of Pune Benches of the Tribunal in case of Bank of India v/s ITO, TDS, Kolhapur (ITA No. 15 Bank of India 119/Pune/2019 & others dated 25.07.2019) wherein the order passed by the Assessing Officer was held as barred by the limitation. 10. It was submitted that the Pune Benches decision…

ACIT(TDS)-2(2), Mumbai vs. Sodexo Svc India Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed and the cross-objection of the assessee is hereby dismissed

ITA 1402/MUM/2019[2009-10]Status: DisposedITAT Mumbai06 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1402/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ Acit (Tds)-2(2) Sodexo Svc India Pvt. Ltd. Room No.717, K. G. Mittal Nesco Complex, Indabrator Vs. Building, W.E. Highway, Ayurvedic Hospital Bldg, Goregaon (E), Mumbai- Charni Road, West , 400051. Mumbai-400002. Co. No.108/Mum/2021 (Arising Out Of Ita. No.1402/Mum/2019) (निर्धारण वर्ा / Assessment Year: 2009-10) Sodexo Svc India Pvt. Ltd. बिधम/ Acit (Tds)-2(2) Nesco Complex, Indabrator Room No.717, K. G. Mittal Vs. Building, W.E. Highway, Ayurvedic Hospital Bldg, Goregaon (E), Mumbai- Charni Road, West , Mumbai- 400051. 400002. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aalcs9822Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Jasbir Chouhan Assessee By: Shri Gautam Thakkar & Shri Yazdi P. Jijina सुनवाई की तारीख / Date Of Hearing: 07/02/2022 घोषणा की तारीख /Date Of Pronouncement: 06/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 28.12.2018 Passed

For Appellant: Shri Gautam Thakkar & Shri YazdiFor Respondent: Shri Jasbir Chouhan
Section 133ASection 201(1)

…ITA. No.1402/M/19 CO. No.108/M/2021 A.Y. 2009-10 barred by limitation has to be declared as null and void. In support of his contentions, the learned Sr. Counsel relied upon the following decisions: – i) Tata Teleservice v/s Union of India and Anr., [2016] 385 ITR 497 (Guj.); ii) Troikaa Pharmaceuticals Ltd. v/s Union of India, [2016] SCC Online (Guj.) 4788; iii) CIT v/s Vatika Township Pvt. Ltd., [2014] 367 ITR 466 (SC); iv) Reliance Jute and Industries Ltd. v/s CIT, [1980] 1 SCC 139; v) CIT v/s Shah Sadiq & Sons, [1987] 3 SCC 516 (SC). 6. Learned Departmental Representative strongly relied upon the obse…

Dy CIT CC 6(4), Mumbai vs. Shri. Dilip J Thakkar, Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 966/MUM/2020[1999-2000]Status: DisposedITAT Mumbai16 Feb 2022AY 1999-2000
Section 132Section 143(3)Section 147Section 149Section 149(1)(c)

…ITA No. 966/Mum/2020 Assessment year: 1999-2000 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „D‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Suchitra Kamble (Judicial Member)] Assessment year: 1999-2000 Deputy Commissioner of Income Tax Central Circle 6(4), Mumbai ..…………………………Appellant Vs. Dilip J Thakkar ……………...…………Respondent 12/22B, Acropolis, Malabar Hills Mumbai 400 006 [PAN: AACPT9000H) Appearances by: Sunil Jha along with Neha Thakur, for the appellant Dilip J Thakkar, respondent in person Date of concluding the hearing : 13/01/2022 Date of pronouncing the order : 16/02/2022 O R D…

DCIT(TDS), Circle_1(2), Mumbai vs. M/S. Future Enterprises Ltd., Mumbai

The appeal of the revenue stand dismissed

ITA 1703/MUM/2020[DCIT(TDS), CIRCLE-1(2), MUMBAI]Status: DisposedITAT Mumbai31 Jan 2022

Bench: Shri Amarjit Singh () & Shri Amarjit Singh () Dcit (Tds), Circle-1(2) M/S Future 8Th Floor, R. No. 813, Vs. Enterprises Limited (Earlier Known As Future Smt. K.G. Mittal Retail India Pvt. Ltd.) Ayurvedic Hospital Bldg Ground Floor, Charni Road W), Knowledge House, Off Mumbai – 400002 Jogeshwari Vikhroli Link Road, Shyam Nagar, Jogeshwari East, Mumbai 400 060

For Appellant: Shri Dinkle HariyaFor Respondent: Shri Achal Sharma
Section 194Section 194(1)Section 194CSection 194ISection 201Section 201(1)Section 201(3)

…ars from the end of the financial year in which payment is made or credit is given, in any other case.” In this regard, we have also gone through the judicial pronoucements referred by the ld. Counsel in the case of Tata Teleservices Vs Union of India (2016) 385 ITR 497 (Guh HC) wherein it is held as under: “IT: Section 201(3)as amended by Finance Act No. 2 of 2014 shall not be applicable retrospectively and therefore, no order under section 201(1) could be passed for which limitation had alrady expired prior to amended section 201(3) as amended by Finance Act No. 2 of 2014 came into force.” , and in the case…

Connaught Plaza Restaurants Pvt Ltd., New Delhi vs. DCIT Circle-73(1), New Delhi

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 993/DEL/2020[2012-13]Status: DisposedITAT Delhi31 Dec 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Rohit Jain, Advocate a/wFor Respondent: Shri Sumit Kumar Varma, Sr.D.R
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER I.T.A. No.993 & 1984/DEL/2020 Assessment Year: 2011-2012 & 2012-13 Connaught Plaza Restaurants vs. DCIT, Circle-73(1), P. Ltd., Level 8, DLF Centre, New Delhi. Sansad Marg,Connaught Place, New Delhi PAN: AAACC1201E (Appellant) (Respondent) Appellant by: Shri Rohit Jain, Advocate a/w Ms. Somya Jain, CA. Respondent by: Shri Sumit Kumar Varma, Sr.D.R. Date of hearing: 09 12 2021 Date of pronouncement: 31 12 2021 O R D E R PER RAVISH SOOD, JM The present appeals filed by the ass…

Connaught Plaza Restaurants Pvt. Ltd, New Delhi vs. DCIT, Circle-73(1), Delhi

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1984/DEL/2020[2011-12]Status: DisposedITAT Delhi31 Dec 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Rohit Jain, Advocate a/wFor Respondent: Shri Sumit Kumar Varma, Sr.D.R
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER I.T.A. No.993 & 1984/DEL/2020 Assessment Year: 2011-2012 & 2012-13 Connaught Plaza Restaurants vs. DCIT, Circle-73(1), P. Ltd., Level 8, DLF Centre, New Delhi. Sansad Marg,Connaught Place, New Delhi PAN: AAACC1201E (Appellant) (Respondent) Appellant by: Shri Rohit Jain, Advocate a/w Ms. Somya Jain, CA. Respondent by: Shri Sumit Kumar Varma, Sr.D.R. Date of hearing: 09 12 2021 Date of pronouncement: 31 12 2021 O R D E R PER RAVISH SOOD, JM The present appeals filed by the ass…

Shri Jawahir Ravichandra Mehta, Dubai(Uae) vs. The DCIT, Circle-2, Rajkot

In the result appeal of the assessee vide ITA/81/Rjt/2020 stands dismissed

ITA 81/RJT/2020[2005-06]Status: DisposedITAT Rajkot27 Dec 2021AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

Section 132Section 147Section 148Section 149Section 149(3)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI AMARJIT SINGH, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 81/Rjt/2020 ("नधा"रण वष" / Assessment Year : 2005-06) Shri Jawahir Ravichandra बनाम/ The Deputy Mehta Commissioner of Vs. P.O. Box No. 30, Dubai Income-tax (UAE) Central Circle-2, Rajkot "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AQTPM8771H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. Nos. 82 to 85/Rjt/2020 ("नधा"रण वष" / Assessment Years: 2005-06, 2010-11 to 2012-13) Shri Ravichand…

DCIT, Circle - 2 (1), Interntional Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd, Chennai

In the result, appeals filed by the revenue for both

ITA 657/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Dec 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

DCIT, Circle - 2 (1), International Taxation, Chennai vs. M/S. Petrofac Engineering Services India Pvt. Ltd., Chennai

In the result, appeals filed by the revenue for both

ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/s. Petrofac Engineering The Deputy Commissioner of Income Tax, Services Pvt.Ltd. 7th floor, Block 9A Circle-2(1), International Taxation, Chennai. DLF Infocity SEZ 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. PAN: AAECP 1211H (अपीलाथ"/Appellant) (""यथ"/Res…

Aleo Manali Hydro Power Pvt. Ltd., Noida vs. ITO (TDS), Noida

In the result, appeal of the assessee is allowed

ITA 4673/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Charyassessment Year: 2010-11

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Ajay Kumar, Sr. DR
Section 115Section 194CSection 194ISection 200Section 201Section 201(1)Section 201(3)

…Acts. Ld. AR placed reliance on the amendments made to section 201 (3) of the Act by finance Act, 2009, finance Act, 2012 and finance Act 2014 and also the decision of the Hon’ble Gujarat High Court in the case of Tata Tele Services vs. Union of India (2016) 385 ITR 497 followed by the coordinate benches of the Tribunal in the cases of HCL technologies Ltd vs. ACIT 2020 (7) TMI 643-ITAT-Delhi and M/s Dish TV India Ltd vs. DCIT 2021 (1) TMI 681-ITAT-Delhi. 6. Ld. DR placed reliance on the orders of the authorities below and submitted that in view of the provisions of 201(1) of the Act (3) as amended by the finan…

State Bank of India - Corporate Centre, Mumbai vs. DCIT (TDS)-2(2), Mumbai

In the result, appeals are allowed as indicated above

ITA 1526/MUM/2019[2010-11]Status: DisposedITAT Mumbai12 Oct 2021AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2010-11 & Assessment Year: 2011-12 State Bank Of India Deputy Commissioner Of Corporate Centre, Income Tax (Tds)-2(2), 2Nd Floor, Office Administration K.G. Mittal Ayurvedic Hospital Department, State Bank Bhawan, Vs. Bldg, Charni Road (W), Madam Cama Road, Mumbai - 400002 Nariman Point, Mumbai - 400021 Pan: Aaacs8577K (Appellant) (Respondent) Assessee By : Shri Nitesh Joshi (Ar) Revenue By : Shri T.S. Khalsa (Dr) Date Of Hearing : 30/09/2021 Date Of Pronouncement: 12/10/2021

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri T.S. Khalsa (DR)
Section 10(5)Section 200(3)Section 201(1)Section 201(3)

…d. v. DCIT (2016) 72 taxmann.com 138 (Supreme Court) 3. Oracle India Pvt. Ltd. v. DCIT(2015) 376 ITR 411 (Delhi High Court) 4. Oracle India Pvt. Ltd. v. DCIT (Writ Petition (C) No. 2061 of 2014) (Delhi High Court. 5. Tata Teleservices v. Union of India (2016) 385 ITR 497 (Gujarat High Court). 6. Noida Power Company Ltd. v. CIT (Writ Tax No. 150 of 2016) (Allahabad High Court).” Assessment Years: 2010-11 & 2011-12 7. Learned Departmental Representative, though, fairly submitted that the issue is covered by the decision of the Tribunal in assessee’s own case. However, he submitted that the fact, whether the assess…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, all the appeals of the Assessee are allowed

ITA 1804/DEL/2017[2005-06]Status: DisposedITAT Dehradun05 Oct 2021AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, all the appeals of the Assessee are allowed

ITA 1803/DEL/2017[2004-05]Status: DisposedITAT Dehradun05 Oct 2021AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…