CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd.

71 Taxmann.com 204High Court2016#9961 most cited

What is CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd. authority for?

A minor delay in furnishing Form 27C does not make the assessee liable for non-collection of TCS under section 206C, provided the declaration is genuine and filed belatedly.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd. · section 206C · section 206C(1A) · Form 27C · buyer's declaration · delay in filing · TCS · non-collection of TCS · assessee in default · Gujarat High Court

Also reported as

240 Taxmann 578

Issues it is cited on

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

Judgments citing CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd.

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

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

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

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…

Gopallal Ramprasad Kabra, Jamnagar vs. ITO, TDS-3, Jamnagar

In the result, the appeal of the assessee is being restored to the file of ITO (TDS) with the above directions

ITA 243/RJT/2022[2012-13]Status: HeardITAT Rajkot15 Feb 2023AY 2012-13

Bench: The Hearing Of Appeal. Total Tax Effect 28,72,848/-

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 206CSection 206C(6)Section 206C(7)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Gopallal Ramprasad The ITO, Kabra, Jamnagar TDS-3, PAN: AGYPS8467P Vs Jamnagar (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-02-2023 Date of pronouncement : 15-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2012-13, arises from order of National Faceless Appeal Centre (NFA…

M/S. G. K. Tradres, Rajkot vs. The ITO, TDS-1, 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,…

The ITO, TDS-2, Ahmedabad vs. M/S. Laxmi Sales & Alloys Pvt. Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 3477/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad04 May 2018AY 2008-09

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2008-09

For Appellant: Shri Saurabh Singh, Sr. D.RFor Respondent: Shri G.C. Pipara, A.R
Section 206CSection 206C(1)Section 206C(7)

…ITA No.3477/Ahd/2016 A.Y. 2008-09 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2008-09 Income Tax Officer, vs. M/s. Laxmi Sales & Alloys Pvt. Ltd. TDS-2, Ahmedabad. G-15, Raj Laxmi Paza, Near Hajipura Garden, Shahipura, Ahmedabad – 380 004. [PAN – AAACL 3583 E] (Appellant) (Respondent) Appellant by : Shri Saurabh Singh, Sr. D.R. Respondent by : Shri G.C. Pipara, A.R. Date of hearing : 03.05.2018 Date of pronouncement : 09.05.2018 O R D E R PER PRADIP KUMAR KEDIA, ACC…

CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd. (71 Taxmann.com 204) — Cited in 11 Judgments | BharatTax