What is CIT v. Ansal Land Mark Township (P) Ltd. authority for?

The second proviso to Section 40(a)(ia), introduced by the Finance Act, 2012, is curative and applies retrospectively from April 1, 2005. Consequently, if the recipient of a payment has filed their return and paid taxes on the amount from which tax was not deducted at source, the payer's expenditure cannot be disallowed under Section 40(a)(ia).

How many judgments cite CIT v. Ansal Land Mark Township (P) Ltd.?

369 judgments on BharatTax cite CIT v. Ansal Land Mark Township (P) Ltd. (377 ITR 635), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Ansal Land Mark Township (P) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 40(a)(ia), Section 194A, Section 201(1), Section 142(1), Section 143(1).

CIT v. Ansal Land Mark Township (P) Ltd. (377 ITR 635)

The S0Uth Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 103/BIL/2017[2013-14]Status: DisposedITAT Raipur30 Oct 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 102/BIL/2017[2012-13]Status: DisposedITAT Raipur30 Oct 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. JCIT, Range 1, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 115/BIL/2015[2011-12]Status: DisposedITAT Raipur30 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

Dy.C.I.T. Cir 1(1), Bilaspur(Cg) vs. M/S Secl, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 103/BIL/2015[2011-12]Status: DisposedITAT Raipur30 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 401/BIL/2014[2010-11]Status: DisposedITAT Raipur30 Oct 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

Dy. C.I.T.2(1), Bilaspur(Cg) vs. M/S Secl, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 382/BIL/2014[2010-11]Status: DisposedITAT Raipur30 Oct 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

Dy.Commissioner of Income-Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coafields Limited, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 204/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

South Eastern Coal Fields Ltd, Bilaspur(Cg) vs. JCIT, Range-1, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 201/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…income tax return and have paid tax due on such income declared by them, therefore, it was the request that this matter may be restored to the file of AO. In this regard, ld. AR relied on the following case laws :- i) Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Delhi); ii) Mobisoft Telesolutions (P) Ltd. [2019] 411 ITR 607 (Delhi); and iii) Perfect Circle India (P) Ltd.,ITA No.707 of 2016, dtd. 07.01.2019 7.30 On the other hand, ld. CIT-DR relied on the orders of the authorities below. 7.31 We have considered the rival submissions and perused the relevant material available on record. Without going m…

Time Ads & Publicity, Kochi vs. ACIT Circle 2(2), Kochi

In the result, the appeal by the Revenue is allowed for statistical purposes, and the assessee’s appeal is dismissed

ITA 27/COCH/2023[2008-09]Status: DisposedITAT Cochin28 Aug 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR

Section 143(3)Section 40

…next, consider the assessee’s alternate plea before us, based on the retrospective operation of the amendment to sec. 40(a)(ia) by Finance Act, 2012, w.e.f. 01.04.2013. And for which it relies on the decision in CIT v. Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Del), holding that the insertion of the second proviso to s. 40(a)(ia) is declaratory and curative in nature, and shall thus have a retrospective effect from 01.4.2005, i.e., the date on which s.40(a)(ia) stands brought on the statute. Even as no contrary decision stands brought to our notice by the Revenue, we are wholly in agreement with the s…

ACIT, Ernakulam vs. M/S.Time Ads & Publicity, Cochin

In the result, the appeal by the Revenue is allowed for statistical purposes, and the assessee’s appeal is dismissed

ITA 226/COCH/2012[2008-09]Status: DisposedITAT Cochin28 Aug 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR

Section 143(3)Section 40

…next, consider the assessee’s alternate plea before us, based on the retrospective operation of the amendment to sec. 40(a)(ia) by Finance Act, 2012, w.e.f. 01.04.2013. And for which it relies on the decision in CIT v. Ansal Landmark Township Pvt. Ltd. [2015] 377 ITR 635 (Del), holding that the insertion of the second proviso to s. 40(a)(ia) is declaratory and curative in nature, and shall thus have a retrospective effect from 01.4.2005, i.e., the date on which s.40(a)(ia) stands brought on the statute. Even as no contrary decision stands brought to our notice by the Revenue, we are wholly in agreement with the s…

Bhargav Bharatbhai Pandya, Surat vs. Income Tax Office, Ward 2(1)(3), Surat

In the result, ground No

ITA 354/SRT/2022[2018-19]Status: DisposedITAT Surat22 Aug 2023AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Bhargav Bharatbhai Pandya, I.T.O., 61, Shubham Row House, Near Ward-2(1)(3), Vs. Sarasswati School, Honey Park Surat. Road, Adajan, Surat-395009. Pan No. Bcwpp 1537 L Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 56(2)(x)Section 68

…of Mumbai Tribunal in Maria Fernandes Cheryl Vs ITO (IT) (2021) 123 taxmann.com 252 (Mum-Trib) by considering earlier decision of Hon'ble Delhi High Court in CIT Vs Ansal Landmark Township (P) Ltd. (2015) 61 5 Bhargav Bharatbhai Pandya Vs ITO taxmann.com 45/377 ITR 635 (Delhi) and Hon'ble Madras High Court in CIT Vs Vummudi Amarendran (2020) 120 taxmann.com 171 held that the amendment made in the scheme of Section 50C(1), by inserting third proviso thereto and by enhancing tolerance band for variations between stated sale consideration vis a vis stamp duty valuation from 5 percent to 10 percent are effective fr…

Shri Gengava Naidu Jeyakumar, Chennai vs. DCIT, Ncc-10, Chennai

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

ITA 212/CHNY/2020[2013-14]Status: DisposedITAT Chennai16 Aug 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manjunatha. Gआयकर अपील सं./Ita No.212/Chny/2020 िनधा"रण वष" /Assessment Year: 2013-14 Shri Gengava Naidu Jeyakumar, The Dy. Commissioner Of D-13, Cmda Truck Terminal Vs. Income Tax, Complex, Madhavaram, Non Corporate Circle-10, Chennai – 600 010. Chennai. [Pan: Acupj-1992-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Narayanan, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 10.08.2023 घोषणा क" तारीख /Date Of Pronouncement : 16.08.2023 आदेश / O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Of Commissioner Of Income Tax (Appeals)-12, Chennai [Hereinafter “Cit(A)”] In Ita No.62/Cit(A)-12/16-17 Dated 27.11.2019. The Assessment Was Framed By Income Tax Officer, Non Corporate Circle- 10, Chennai For The Relevant A.Y. 2013-14 Vide Order Dated 21.03.2016 U/S. 143(3) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’). :- 2 -:

For Appellant: Shri N.V. Narayanan, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 143(3)Section 201(1)Section 40

…ant certificate was produced before A.O as well as before CIT(A) but none of them has considered the same. We noted that this issue now stands covered by the decision of Hon’ble Delhi High Court in the case of CIT vs. Ansal Land Mark Township (P) Ltd., [2015] 377 ITR 635, wherein the Hon’ble Delhi Court has considered the issue of disallowance made by AO u/s.40(a)(ia) of the Act for :- 3 -: failure to deduct TDS on payments and in case, if payee has offered this amount to tax, the second proviso to section 40(a)(ia) of the Act as inserted by Finance Act, 2013 w.e.f. 01.04.2013 should be treated as curative and t…

Shri Iyamperumal Shanmugadurai, Chennai vs. DCIT, Corporate Circle - 10 (1), Chennai

In the result, the appeal filed by the assessee is partly- allowed

ITA 1091/CHNY/2022[2012-2013]Status: DisposedITAT Chennai12 Jul 2023AY 2012-2013

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 143(3)Section 14ASection 194ASection 40

…Finance Ltd. The details of the 3 same were given in the order of CIT(A) at para 4.2.4. The ld.counsel for the assessee stated that this issue is now covered by the decision of Hon’ble Delhi High Court in the case of CIT vs. Ansal Landmark Township (P) Ltd., 377 ITR 635, wherein the Hon’ble Delhi High Court has considered that the second proviso to section 40(a)(ia) of the Act has retrospective effect and it has to be given retrospective effect from 01.04.2005 and the relevant year involved in assessee’s appeal is 2012-13. 4. We find that this issue is squarely covered in favour of assessee for an amount of Rs.2…

Ritu Mishra, Gurgaon vs. ACIT Circle 54(1), New Delhi

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 6831/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Jun 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. T. M. Shiva Kumar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 24Section 250Section 250(6)Section 40

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 6829/Del/2019 : Asstt. Year: 2009-10 ITA No. 6831/Del/2019 : Asstt. Year: 2009-10 Ritu Mishra, Vs. ACIT, D-187, Sushant Lok-1, Circle-54(1), Gurgaon, Haryana-122001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AATPM5732A ITA No. 6042/Del/2019 : Asstt. Year: 2009-10 ACIT, Vs. Ritu Mishra, Circle-54(1), D-187, Sushant Lok-1, New Delhi Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AATPM5732A Assessee by : Sh. T. M. Shiva Kumar, Adv. Ms. Priyanka Singh, Adv.…

Ritu Mishra, Gurgaon vs. ACIT Circle 54(1), New Delhi

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 6829/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Jun 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. T. M. Shiva Kumar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 24Section 250Section 250(6)Section 40

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 6829/Del/2019 : Asstt. Year: 2009-10 ITA No. 6831/Del/2019 : Asstt. Year: 2009-10 Ritu Mishra, Vs. ACIT, D-187, Sushant Lok-1, Circle-54(1), Gurgaon, Haryana-122001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AATPM5732A ITA No. 6042/Del/2019 : Asstt. Year: 2009-10 ACIT, Vs. Ritu Mishra, Circle-54(1), D-187, Sushant Lok-1, New Delhi Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AATPM5732A Assessee by : Sh. T. M. Shiva Kumar, Adv. Ms. Priyanka Singh, Adv.…

ACIT Circle 54(1), New Delhi vs. Ritu Mishra, Gurgaon

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 6042/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Jun 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. T. M. Shiva Kumar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 24Section 250Section 250(6)Section 40

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 6829/Del/2019 : Asstt. Year: 2009-10 ITA No. 6831/Del/2019 : Asstt. Year: 2009-10 Ritu Mishra, Vs. ACIT, D-187, Sushant Lok-1, Circle-54(1), Gurgaon, Haryana-122001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AATPM5732A ITA No. 6042/Del/2019 : Asstt. Year: 2009-10 ACIT, Vs. Ritu Mishra, Circle-54(1), D-187, Sushant Lok-1, New Delhi Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AATPM5732A Assessee by : Sh. T. M. Shiva Kumar, Adv. Ms. Priyanka Singh, Adv.…

Kmp Expressways Ltd., New Delhi vs. ACIT, Circle- 75(1), New Delhi

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

ITA 2095/DEL/2018[2012-13]Status: DisposedITAT Delhi01 Jun 2023AY 2012-13

Bench: Shri C.M. Garg & Shri M. Balaganeshassessment Year: 2012-13 Kmp Expressways Ltd., Vs Acit, E-9, 3Rd Floor, Circle-75(1), South Extn. Part Ii, New Delhi New Delhi. Pan: Aacck9384Q

For Appellant: Shri G.S. Grewal, CA &For Respondent: Shri Anuj Garg, Sr. DR

Section 194ISection 201Section 201(1)Section 263

…the second proviso to section 201(1) of the Act, though introduced w.e.f. 01.07.2012 have been held to be retrospective in operation by the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Ansal Landmark Township Pvt. Ltd., reported in 377 ITR 635. Hence, the contention of the ld.CIT(A) in this regard is dismissed. However, we find that the ld. AO in his order had treated the assessee as an ‘assessee in default’ in respect of various payments made which falls within the ambit of provisions of sections 194C, 194A, 194I, and 194J of the Act. But on perusal of Form No.26A filed by the assesse…

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

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

ITA 398/HYD/2022[2012-13]Status: DisposedITAT Hyderabad16 May 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri M. Naveen Kumar

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 40Section 40(1)(ia)Section 43B

…were duly paid by the said M/s. Bajaj Finance Limited and by auditor P. Murali and Co. on the amount which was disallowed by the Assessing Officer u/s 40(a)(ia) of the Act. The hon’ble Delhi High Court in the case of CIT Vs. Ansal Landmark Township Pvt. Ltd. 377 ITR 635 had held that the provision inserted by way of Finance Act, 2012 w.e.f 01.04.2013 was a retrospective curative provision. In view thereof, the benefit of the second proviso to section 40(a)(ia) of the Act is required to be given to the assessee in case, the assessee fulfills all the conditions mentioned therein. Needless to say this issue shall b…

DCIT, Ooty vs. N.Purushothaman, Coimbatore

In the result appeal of the assessee is party allowed

ITA 76/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Apr 2023AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Mr. R. Mohan Reddy, CITFor Respondent: 11.04.2023

Section 37Section 40A(3)

…second proviso to section 40(a)(ia) of the Act, as amended .w.e.f 01.04.2014, which is retrospective. The learned counsel for the assessee before us filed decision of the Hon'ble Delhi High Court in the case of CIT Vs. Ansal Land Mark Township P. Ltd.(2015) 377 ITR 635 (Del) for the proposition. The ld. CIT DR has not objected. 18. After hearing both the parties and going through facts, we noted that admitted facts are that recipient has disclosed C.O. No.34/Chny/2017 income in his return of income and once he has paid taxes on the same, the assessee can be absolved from payment of TDS, in view of the seco…

N.Purushothaman, Coimbatore vs. DCIT, Coimbatore

In the result appeal of the assessee is party allowed

ITA 393/CHNY/2017[2011-2012]Status: DisposedITAT Chennai13 Apr 2023AY 2011-2012

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.76/Chny/2017 & C.O. No.34/Chny/2017 [In Ita No.76/Chny/2017] ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Mr. R. Mohan Reddy, CITFor Respondent: 11.04.2023

Section 37Section 40A(3)

…second proviso to section 40(a)(ia) of the Act, as amended .w.e.f 01.04.2014, which is retrospective. The learned counsel for the assessee before us filed decision of the Hon'ble Delhi High Court in the case of CIT Vs. Ansal Land Mark Township P. Ltd.(2015) 377 ITR 635 (Del) for the proposition. The ld. CIT DR has not objected. 18. After hearing both the parties and going through facts, we noted that admitted facts are that recipient has disclosed C.O. No.34/Chny/2017 income in his return of income and once he has paid taxes on the same, the assessee can be absolved from payment of TDS, in view of the seco…

CIT v. Ansal Land Mark Township (P) Ltd.

What is CIT v. Ansal Land Mark Township (P) Ltd. authority for?

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Issues it is cited on

Judgments citing CIT v. Ansal Land Mark Township (P) Ltd.

The S0Uth Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. JCIT, Range 1, Bilaspur(Cg)

Dy.C.I.T. Cir 1(1), Bilaspur(Cg) vs. M/S Secl, Bilaspur(Cg)

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

Dy. C.I.T.2(1), Bilaspur(Cg) vs. M/S Secl, Bilaspur(Cg)

Dy.Commissioner of Income-Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coafields Limited, Bilaspur(Cg)

South Eastern Coal Fields Ltd, Bilaspur(Cg) vs. JCIT, Range-1, Bilaspur(Cg)

Time Ads & Publicity, Kochi vs. ACIT Circle 2(2), Kochi

ACIT, Ernakulam vs. M/S.Time Ads & Publicity, Cochin

Bhargav Bharatbhai Pandya, Surat vs. Income Tax Office, Ward 2(1)(3), Surat

Shri Gengava Naidu Jeyakumar, Chennai vs. DCIT, Ncc-10, Chennai

Shri Iyamperumal Shanmugadurai, Chennai vs. DCIT, Corporate Circle - 10 (1), Chennai

Ritu Mishra, Gurgaon vs. ACIT Circle 54(1), New Delhi

Ritu Mishra, Gurgaon vs. ACIT Circle 54(1), New Delhi

ACIT Circle 54(1), New Delhi vs. Ritu Mishra, Gurgaon

Kmp Expressways Ltd., New Delhi vs. ACIT, Circle- 75(1), New Delhi

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

DCIT, Ooty vs. N.Purushothaman, Coimbatore

N.Purushothaman, Coimbatore vs. DCIT, Coimbatore