Chandmal Sancheti v. ITO

72 Taxmann.com 237Income Tax Appellate Tribunal2016#8777 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also reported as

160 ITD 313

Sections most often in play

Section 133ASection 206CSection 271(1)(c)Section 271CASection 273B

Issues it is cited on

section 206c(7)section 206c(6)section 206c(6a)section 206csection 206assessee in defaultsection 194asection 201(1a)section 201(1)section 20chief commissionerrule 46a

Judgments citing Chandmal Sancheti v. ITO

RAHUL COAL INDIA PRIVATE LIMITED ,SURAT vs. ITO TDS-2, SURAT

In the result, appeal of the assessee is allowed

ITA 1220/SRT/2024[2013-14]Status: DisposedITAT Surat29 Apr 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

Section 133ASection 201(1)Section 206Section 206CSection 206C(1)Section 250Section 271CSection 271C(1)(a)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1220/SRT/2024 Assessment Year: (2013-14) (Physical hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. CIT (TDS), 429-432 Golden Point, Ring Road, Surat, Nr. BSNL Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCR1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 18/02/2025 Date of Pronouncement 29/04/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This ap…

SHRI GIRISHKUMAR RAMNARAYAN SHAH,AHMEDABAD vs. THE ITO, TDS-2, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 340/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Sushil Kumar Katiar, Sr. DR
Section 206CSection 206C(1)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.340/Ahd/2020 (Assessment Year: 2012-13) Girishkumar Ramnarayan Shah, Vs. Income Tax Officer, Prop: of M/s. Shree Ram Trading Co., T.D.S.-2, 106, Chhotalal Chawl, O/s. Delhi Ahmedabad Gate, Ahmedabad-380004 [PAN No.AEAPS0532D] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by: Shri Sushil Kumar Katiar, Sr. DR Date of Hearing 03.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This…

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

ITA 593/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Dec 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 591, 592 & 593/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 17-18 & 18-19. Shri Manoj Kumar Jain cuke The Income Tax Officer, Vs. Prop. M/s. Balaji Re-Rolling Mills, TDS, C/o Kalani & Company, Kota. Chartered Accountants, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj…

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

ITA 592/JPR/2023[2017-18]Status: DisposedITAT Jaipur19 Dec 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 591, 592 & 593/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 17-18 & 18-19. Shri Manoj Kumar Jain cuke The Income Tax Officer, Vs. Prop. M/s. Balaji Re-Rolling Mills, TDS, C/o Kalani & Company, Kota. Chartered Accountants, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj…

MANOJ KUMAR JAIN, PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

In the result, appeals of the assessee are disposed off accordingly

ITA 591/JPR/2023[2016-17]Status: DisposedITAT Jaipur19 Dec 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 591, 592 & 593/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 17-18 & 18-19. Shri Manoj Kumar Jain cuke The Income Tax Officer, Vs. Prop. M/s. Balaji Re-Rolling Mills, TDS, C/o Kalani & Company, Kota. Chartered Accountants, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj…

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 54/RJT/2023[2016-17]Status: DisposedITAT Rajkot04 Aug 2023AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 53/RJT/2023[2015-16]Status: DisposedITAT Rajkot04 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 52/RJT/2023[2014-15]Status: DisposedITAT Rajkot04 Aug 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

ITA 51/RJT/2023[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

M/S. G. K. TRADRES ,RAJKOT vs. THE ITO, TDS-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 153/RJT/2021[2014-15]Status: HeardITAT Rajkot06 Jul 2022AY 2014-15
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 206CSection 206C(1)Section 206C(3)Section 206C(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 G.K. Traders, The ITO, Rajkot TDS-1, PAN: AAHFG3977F Vs Rajkot (Appellant) (Respondent) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 28 -06-2022 Date of pronouncement : 06-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2014-15, arises from order of National Faceless Appeal Centre (NFAC), Delhi, in DIN & Order No. ITBA/NFAC/S/250/2021-22/1035852547(1) dated 24-09-2021,…

M/S. GOPAL AND COMPANY,ROURKELA vs. INCOME TAX OFFICER (TDS/TCS), ROURKELA

In the result, the appeal of the assessee stands allowed

ITA 85/CTK/2021[2017-18]Status: DisposedITAT Cuttack28 Oct 2021AY 2017-18
For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri S.C.Mohanty, DR
Section 206CSection 206C(6)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.84&85/CTK/2021 (नििाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/s Gopal and Company, Vs ITO(TDS/TCS), W-2, Civil Township, Rourkela Rourkela-769004 PAN No. : AABFG 2077 N (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, AR िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, DR सुनवाई की तािीख / Date of Hearing : 25/10/2021 घोषणा की तािीख/Date of Pronouncement : 28/10/2021 आदेश / O R D E R Pe…

M/S. GOPAL AND COMPANY,ROURKELA vs. INCOME TAX OFFICER (TDS/TCS), ROURKELA

In the result, the appeal of the assessee stands allowed

ITA 84/CTK/2021[2016-17]Status: DisposedITAT Cuttack28 Oct 2021AY 2016-17
For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri S.C.Mohanty, DR
Section 206CSection 206C(6)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.84&85/CTK/2021 (नििाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/s Gopal and Company, Vs ITO(TDS/TCS), W-2, Civil Township, Rourkela Rourkela-769004 PAN No. : AABFG 2077 N (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, AR िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, DR सुनवाई की तािीख / Date of Hearing : 25/10/2021 घोषणा की तािीख/Date of Pronouncement : 28/10/2021 आदेश / O R D E R Pe…

SMT. SHEHNAJ BEGUM,KOTA vs. INCOME TAX OFFICER (TDS), KOTA

In the result, appeal of the assessee is partly allowed for statistical

ITA 946/JPR/2017[2009-10]Status: DisposedITAT Jaipur07 Aug 2018AY 2009-10

Bench: Framing Huge Demand Of Rs. 1,64,186/- For Non-Collection Of Tcs U/S 201(1) & Rs. 1,10,759/- For Interest On Non-Collection Of Tcs U/S 201(1A) & The Ld. Cit (A) Erred In Sustaining The Same.

For Appellant: Shri Nikhlesh Kataria (CA)For Respondent: Shri Rajendra Jha (JCIT)
Section 139Section 201Section 201(1)Section 206CSection 206C(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 946/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Smt. Shehnaj Begum, Income Tax Officer Vs. Prop.- M/s Sonam Steel, (TDS), K-38/39, Near Dakanla Station, Kota. Indraprasth Industrial Area, Kota. TAN/PAN No.: JDHS 08552 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhlesh Kataria (CA) jktLo dh vksj ls@ Revenue by…