ACIT v. Jindal Irrigation Systems Ltd.

56 ITD 164Income Tax Appellate Tribunal1996#18071 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 145Section 234ASection 234BSection 234C

Judgments citing ACIT v. Jindal Irrigation Systems Ltd.

M/S Tayani Holdings Pvt Ltd, Mumbai vs. ITO Ward 8(3)(1), Mumbai

ITA 6406/MUM/2024[2015-16]Status: DisposedITAT Mumbai13 Feb 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosainvs. Ito, Ward 8(3)(1) M/S Tayani Holdings 616, Ayakar Bhavan, 285, Park View Bhiwanji Mk Road, Mumbai Arjan Khimji Marg, 400020. Matunga, Central Railway Mumbai 400019. Pan/Gir No. Aadct3311K (Applicant) (Respondent)

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 234ASection 250Section 40A(2)(b)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Vs. ITO, Ward 8(3)(1) M/s Tayani Holdings 616, Ayakar Bhavan, 285, Park View Bhiwanji MK Road, Mumbai Arjan Khimji Marg, 400020. Matunga, Central Railway Mumbai 400019. PAN/GIR No. AADCT3311K (Applicant) (Respondent) Assessee by Ms. Sanjukta Samantara Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 30.01.2025 Date of Pronouncement 11.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 28.11.2024, passed u/s 250 of the Income T…

Aara Agro Pvt. Ltd., Agra vs. Dy.CIT., Circle-2(1)(1), Agra

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

…rning of income/gain. The AO was directed to work out the interest under section 234C from the date of accrual of capital gain only. The fact of the appellant's case is identical. Similar view was adopted in the case of ACIT vs Jindal Irrigation Systems Ltd. [56 ITD 164](Hyd.) (Page No.147 & 148) wherein it has been held that an assessee could not be defaulted for a duty, which was impossible to be performed. The Bench also considered levy of interest u/s 234C of the Act in a situation where on the relevant dates assessee was not in a position to estimate receipt of such income. Again a similar view has been take…

Metlife Global Operations Support Center Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal is allowed

ITA 826/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Dec 2018AY 2010-11

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

Section 143(3)Section 144CSection 154Section 234BSection 271Section 92C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘I-1’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 826/Del./2015 Assessment Year: 2010-11 Metlife Global Operations Support vs. Income Tax Officer , Center Private Ltd., Suit maple, Ward 16(4) ,New Delhi. Paharpur Business Center, 21 Nehru Place, New Delhi PAN- AAFCM5000N (Appellant) (Respondent) Appellant by S/Shri Nageshwar Rao and Purushottam Anand, Advocates Respondent by Ms. Princy Singla, Sr. DR Date of Hearing 27.09.2018 Date of Pronouncement 20.12.2018 ORDER Per L.P. Sahu, A.M.: This is an a…

M/S Ludwig Pfeiffer Gypsums Structure India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3060/DEL/2011[2008-09]Status: DisposedITAT Delhi22 Jul 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu, [A.Ys : 2008-2009]

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Yogesh Kumar Sharma, Sr. DR
Section 139Section 40

…ia (P) Ltd. Vs. CIT (2002] 253 ITR 0745 2. Escorts Ltd. v. CIT (2002] 257 ITR 468 (Del] 5 3. SC Krishnaswamy S. Pd. V. Union of India 281 ITR 305 (2006] 4. Life Insurance Corporation of India 219 ITR 410 (1996] 5. ACIT v. Jindal Irrigation Systems Ltd. (Hyd) 56 ITD 164 ACIT v. Sri. Ramachandra 128 TTJ 408 (2010] (ITAT Chennai] 6. 7. Jagdish Malpani v. ACIT 94 TTJ 321 (ITAT Indore) 7. The ld. counsel of the Revenue, replying to the above contentions, submitted that the TDS was actually deposited on 7.10.2008 and not on 3.10.2008 by cheque. He further pointed out that the TDS was deducted in the month of March…

Kumari Kumar Advani, Mumbai vs. Asst CIT (CPC) Bangalore, Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 7661/MUM/2013[2012-13]Status: DisposedITAT Mumbai13 Jul 2016AY 2012-13

Bench: Shri G.S.Pannu & Shri Ram Lal Negi.

For Appellant: Shri Ajay R. SinghFor Respondent: Shri A.K.Kardam
Section 143(1)Section 207Section 209Section 234C

…able him to estimate such income for the purpose of payment of advance tax on an anterior date, may it be 15/09/2011 or 15/12/2011. In such a situation, the decision of the Hyderabad Bench of the Tribunal in the case of ACIT v. Jindal Irrigation Systems Ltd. (56 ITD 164)(Hyd.), relied upon by the appellant, clearly militates against charging of interest under section 234C of the Act. As per the Hyderabad Bench of the Tribunal, an assessee could not be defaulted for a duty, which was impossible to be performed. The Hyderabad Bench of the Tribunal was also considering levy of interest under section 234C of the Act…