670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1)

184 Taxmann 359High Court2009#9485 most cited

What is 670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1) authority for?

The assessee is liable for demands raised under sections 201(1) and 201(1A) for failure to deduct TDS, even if interest periods require further verification.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2024.

Also referred to as

Medi Assist India TPA P Ltd. v. DCIT · section 201(1) · section 201(1A) · TDS demand · interest levy · default in TDS

Sections most often in play

Section 143(3)Section 154Section 194CSection 194JSection 201(1)Section 201(1A)Section 271CSection 4(2)

Judgments citing 670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1)

Addi. CIT Special Range- 4, New Delhi vs. Iffco Tokio General Insurance Company Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1348/DEL/2020[2008-09]Status: DisposedITAT Delhi21 Jun 2024AY 2008-09

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Baldev Raj, CA &For Respondent: Ms. Monika Dhami, CIT-DR
Section 194JSection 201Section 271CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 1348/Del/2020 : Asstt. Year: 2008-09 Addl. CIT, Vs M/s Iffco Tokio General Insurance Special Range-4, Company Ltd., Iffco Sadan, C-1, New Delhi Distt. Centre, Saket, New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. AAACI7573H Assessee by : Sh. Baldev Raj, CA & Ms. Sanju Kumari, CA Revenue by : Ms. Monika Dhami, CIT-DR Date of Hearing: 18.06.2024 Date of Pronouncement: 21.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been file…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 744/CHNY/2019[2010-11]Status: DisposedITAT Chennai19 Nov 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 743/CHNY/2019[2009-10]Status: DisposedITAT Chennai19 Nov 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 742/CHNY/2019[2008-09]Status: DisposedITAT Chennai19 Nov 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 741/CHNY/2019[2007-08]Status: DisposedITAT Chennai19 Nov 2019AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 740/CHNY/2019[2006-07]Status: DisposedITAT Chennai19 Nov 2019AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 739/CHNY/2019[2005-06]Status: DisposedITAT Chennai19 Nov 2019AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 738/CHNY/2019[2010-11]Status: DisposedITAT Chennai19 Nov 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 737/CHNY/2019[2009-10]Status: DisposedITAT Chennai19 Nov 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 736/CHNY/2019[2008-09]Status: DisposedITAT Chennai19 Nov 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

Family Health Plan (Tpa) Ltd., Chennai vs. ITO TDS Ward 1(2), Chennai

In the result, the assessee’s appeals for assessment years

ITA 735/CHNY/2019[2007-08]Status: DisposedITAT Chennai19 Nov 2019AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. G.D. Jayanthi Angayarkanni, JCIT
Section 194JSection 201Section 201(1)

…आयकर आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन,"याियक सद"य एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A Nos. 733 to 744 /CHNY/2019 "नधा"रण वष" /Assessment Years: 2005-06 to 2010-11 Family Health Plan (TPA) Ltd., Income Tax Officer Vs. Block-G, III Floor, TDS Ward I(2) Ali Towers, 22, Greams Road Chennai Chennai – 600 008 [PAN : AAACF 1740R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर स…

670 (Del-Trib) and Medi Assist India TPA P Ltd. v. DCIT (TDS), Circle 18(1) (184 Taxmann 359) — Cited in 11 Judgments | BharatTax