CIT (TDS) v. Priya Blue Industries (P.) Ltd.

65 Taxmann.com 206High Court2016#14381 most cited
7

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

Sections most often in play

Section 133A(2A)Section 206CSection 154Section 206C(1)Section 206C(6)Section 206C(7)

Issues it is cited on

section 206c(6)section 206c(7)section 133a(2a)section 206csection 206section 20commissioner (appeals)section 133section 133asection 154section 15section 13

Judgments citing CIT (TDS) v. Priya Blue Industries (P.) Ltd.

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 578/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

…lied on the following decisions: - i. CIT v. Adisankara Spinning Mills (P.) Ltd., [2014] 362 ITR 233 (Madras). ii. Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd., [2018] 89 taxmann.com 129 (Gujarat). iii. CIT (TDS) v. Priya Blue Industries (P.) Ltd., (2016) 65 Taxmann.com 206 (Gujarat). Page. No 5 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., 10. He further submitted that various judicial pronouncements relied on by the assessee has clearly confirmed the ratio, when the waste are usable as such, they do not fall within the definition of scrap for the purpose of tax collection at s…

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 577/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

…lied on the following decisions: - i. CIT v. Adisankara Spinning Mills (P.) Ltd., [2014] 362 ITR 233 (Madras). ii. Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd., [2018] 89 taxmann.com 129 (Gujarat). iii. CIT (TDS) v. Priya Blue Industries (P.) Ltd., (2016) 65 Taxmann.com 206 (Gujarat). Page. No 5 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., 10. He further submitted that various judicial pronouncements relied on by the assessee has clearly confirmed the ratio, when the waste are usable as such, they do not fall within the definition of scrap for the purpose of tax collection at s…

VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR

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

ITA 575/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

…lied on the following decisions: - i. CIT v. Adisankara Spinning Mills (P.) Ltd., [2014] 362 ITR 233 (Madras). ii. Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd., [2018] 89 taxmann.com 129 (Gujarat). iii. CIT (TDS) v. Priya Blue Industries (P.) Ltd., (2016) 65 Taxmann.com 206 (Gujarat). Page. No 5 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., 10. He further submitted that various judicial pronouncements relied on by the assessee has clearly confirmed the ratio, when the waste are usable as such, they do not fall within the definition of scrap for the purpose of tax collection at s…

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

ITA 195/IND/2020[2015-16]Status: DisposedITAT Indore23 Aug 2021AY 2015-16

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.194 & 195/Ind/2020 Assessment Years: 2011-12 & 2015-16 Ajit Lalwani Indore PAN:BPLAO2630F : Appellant V/s ACIT(TDS) Indore : Respondent Appellant by Ms. Shalini Mehta, AR Respondent by Shri Harshit Bari, Sr. DR Date of Hearing 04.08.2021 Date of Pronouncement 23.08.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance of the Assessee for Assessment Years 2011-12 & 20…

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

ITA 194/IND/2020[2011-12]Status: DisposedITAT Indore23 Aug 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.194 & 195/Ind/2020 Assessment Years: 2011-12 & 2015-16 Ajit Lalwani Indore PAN:BPLAO2630F : Appellant V/s ACIT(TDS) Indore : Respondent Appellant by Ms. Shalini Mehta, AR Respondent by Shri Harshit Bari, Sr. DR Date of Hearing 04.08.2021 Date of Pronouncement 23.08.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeals filed at the instance of the Assessee for Assessment Years 2011-12 & 20…

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, appeal of the Revenue is dismissed

ITA 1945/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2019AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1945/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 Acit(Osd), Tds Circle M/S.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank Of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. Pan : Aaacb 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri O.P. Pathak, Sr.Dr Assessee By : Shri B.R. Popat, Ar

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri O.P. Pathak, Sr.DR
Section 133ASection 206Section 206(1)Section 206CSection 206C(1)Section 206C(7)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘SMC’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1945/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 ACIT(OSD), TDS Circle M/s.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. PAN : AAACB 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Shri O.P. Pathak, Sr.DR Assessee by : Shri B.R. Popat, AR सुनवाई क" तार"ख/Date of Hearing : 18/03/2019 घोषणा क" तार…

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD.,,MAHUVA vs. THE INCOME TAX OFFICER.TDS-4,, SURAT

In the result, the appeal of the assessee stands allowed

ITA 117/AHD/2015[2008-09]Status: DisposedITAT Surat17 Apr 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 117/Ahd/2015 िनधा"रण वष"/A.Y.:2008-09 M/S. Shree Mahuva Pradesh Vs. Income-Tax Officer Tds-4 Sahkari Khand Udyog Mandali Surat Ltd. At & Po Sugar Factory Bamania 305202 Pan: Aaaas 4731M अपीलाथ" Appellant ""यथ"/Respondent

Section 201Section 201(1)Section 206C

…Shree Mahuva Pradesh Sahkari Khand Udyog Mandli Ltd. v. Income-tax OfficerTDS-4 Surat /I.T.A. No. 117/Ahd/2015/A.Y.:08-09 Page 1 of 7 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 117/Ahd/2015 िनधा"रण वष"/A.Y.:2008-09 M/s. Shree Mahuva Pradesh Vs. Income-tax Officer TDS-4 Sahkari Khand Udyog Mandali Surat Ltd. At & PO Sugar Factory Bamania 305202 PAN: AAAAS 4731M अपीलाथ" Appellant ""यथ"/Respondent Shri Mitish S…

CIT (TDS) v. Priya Blue Industries (P.) Ltd. (65 Taxmann.com 206) — Cited in 7 Judgments | BharatTax