Chief Accounts; Officer v. ITO

52 Taxmann.com 453Income Tax Appellate Tribunal2014#6701 most cited
17

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

Judgments citing Chief Accounts; Officer v. ITO

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

In the result, all the appeals of the Revenue bearing ITA

ITA 320/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

ITA 319/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

ITA 318/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 317/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 316/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

ITA 669/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1425/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1424/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh30 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 686/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 685/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

ITA 162/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

ITA 1314/CHANDI/2016[2014-15]Status: DisposedITAT Chandigarh30 Oct 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1313/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1312/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1310/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1309/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 1241/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

…it was never the question before the Hon'ble Supreme Court that TDS was deductible on anything paid in kind. Further, that the said case has already been considered by the Banglore Bench of the Tribunal in the case of ‘Chief Account officer Vs. ITO’ [2014] 52 Taxmann.com 453 (Banglore) and it was held that the facts in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) were totally on a different footing and the proposition laid down in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) could not be applied, where the value of the CDR was not quantifiable. The Tribunal further held that provisions…

Chief Accounts; Officer v. ITO (52 Taxmann.com 453) — Cited in 17 Judgments | BharatTax