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

177 judgments on BharatTax cite CIT v. Ansal Landmark Township (P.) Ltd. (61 Taxmann.com 45), spanning 2015 to 2026.

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

It is most often cited in judgments turning on Section 147, Section 143(3), Section 1961, Section 250, Section 148, Section 40(a)(ia).

CIT v. Ansal Landmark Township (P.) Ltd.

61 Taxmann.com 45High Court2015#544 most cited

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

Disallowance under section 40(a)(ia) cannot be made when the assessee has deducted tax at a lesser rate, as opposed to no deduction. The second proviso to section 40(a)(ia) is applicable retrospectively, mitigating disallowance where tax is deposited by the recipient.

177

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Ansal Landmark Township (P.) Ltd. · section 40(a)(ia) · second proviso to section 40(a)(ia) · short deduction of tax · retrospective application of 40(a)(ia) proviso · disallowance under 40(a)(ia) · tax deducted at source · TDS lesser rate · Delhi High Court 40(a)(ia)

Also reported as

234 Taxmann 825377 ITR 365

Sections most often in play

Section 147 Section 143(3)Section 1961 Section 250 Section 148 Section 40(a)(ia)Section 119 Section 127

Issues it is cited on

section 50(1)section 50c(1)safe harbour section 50c(2)sanction under section 151 circle rate section 43c section 43ca full value of consideration section 40(a)(i)material facts necessary for assessment stamp duty value

Judgments citing CIT v. Ansal Landmark Township (P.) Ltd.

Shri Banwari Lal Sharma, Jaipur vs. Income Tax Officer, Ward-1-5, Jaipur

In the result, both the appeals filed by the assessee and Revenue are disposed off in light of aforesaid directions

ITA 475/JPR/2019[2008-09]Status: DisposedITAT Jaipur14 Jun 2021AY 2008-09

For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt Monisha Choudhary (Jt.CIT)

Section 144Section 147Section 160Section 163

…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 foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 475/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2008-09 cuke Shri Banwari Lal Sharma The Income Tax Officer, Vs. 45B, Santosh Sagar Ward 1(5), Colony, Bharampuri, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKEPS1038A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 558/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2008-09 cuke The…

Lycos Internet Limited(Formerly Known As Ybrant Digital Limited), Hyderabad vs. ACIT, Circle-15(2), Hyderabad

Appeals are partly allowed for statistical purposes in above terms

ITA 533/HYD/2016[2008-09]Status: DisposedITAT Hyderabad06 May 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri P. Murali Mohana Rao, ARFor Respondent: Shri YVST Sai, CIT D.R

Section 194CSection 201Section 201(1)

…which is to be read with the first proviso of sec.201 casts onus on the assessee to prove that the receipts concerned already stands assessed in recipients hands qua the corresponding expense(s). Hon’ble Delhi high court’s decision in CIT vs. Ansal Properties 279 CTR 384 (Delhi) holds the former proviso to be carrying retrospective effect since a curative which is inseparable from sec.201 first proviso. We thus adopt the very reasoning mutatis mutandis herein also to restore the former issue for Assessing Officer’s factual verification qua the respective assessments to be decided afresh. The assessee or its autho…

Lycos Internet Limited(Formerly Known As Ybrant Digital Limited), Hyderabad vs. ACIT, Circle-15(2), Hyd, Hyderabad

Appeals are partly allowed for statistical purposes in above terms

ITA 532/HYD/2016[2007-08]Status: DisposedITAT Hyderabad06 May 2021AY 2007-08

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri P. Murali Mohana Rao, ARFor Respondent: Shri YVST Sai, CIT D.R

Section 194CSection 201Section 201(1)

Lycos Internet Limited(Formerly Known As Ybrant Digital Limited), Hyderabad vs. ACIT, Circle-15(2), Hyd, Hyderabad

Appeals are partly allowed for statistical purposes in above terms

ITA 531/HYD/2016[2006-07]Status: DisposedITAT Hyderabad06 May 2021AY 2006-07

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri P. Murali Mohana Rao, ARFor Respondent: Shri YVST Sai, CIT D.R

Section 194CSection 201Section 201(1)

M/S. Amrapali Cinema, Meerut vs. ACIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 282/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Apr 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2012-13 M/S. Amrapali Cinema, Acit, C/O-Sh. Anil Kumar Goel, Vs Circle-I, Income Tax Office, 90, Ram Nagar, Hapur Road, Near Bhainsali Ground, Meerut. Delhi Road, Meerut. Pan-Aabfa7846D Appellant Respondent Appellant By Sh. Sanjiv Sapra, Fca. Respondent By Sh. Ashok Gautam, Sr. Dr Date Of Hearing 01.04.2021 Date Of Pronouncement 28.04.2021

Section 143(3)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Amrapali Cinema, ACIT, C/o-Sh. Anil Kumar Goel, Vs Circle-I, Income Tax Office, 90, Ram Nagar, Hapur Road, Near Bhainsali Ground, Meerut. Delhi Road, Meerut. PAN-AABFA7846D APPELLANT RESPONDENT Appellant by Sh. Sanjiv Sapra, FCA. Respondent by Sh. Ashok Gautam, Sr. DR Date of Hearing 01.04.2021 Date of Pronouncement 28.04.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2…

Celltick Mobile Media (India) P. Ltd., Mumbai vs. The DCIT-9(2)(1), Mumbai

ITA 1673/MUM/2020[2014-15]Status: DisposedITAT Mumbai26 Mar 2021AY 2014-15

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 1673/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Chetan AgarwalFor Respondent: Ms. Shreekala Pardeshi

Section 143(2)Section 195Section 4Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 1673/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2014-15) Celltick Mobile Media DCIT -9(2)(1), (India) Pvt. Ltd. R. No. 655A, Aayakar बिधम/ Bhavan, M. K. Road, 309, B-Wing, Everest Mumbai-400 020 Grande, Mahakali Caves Vs. Road, Andheri (East), Mumbai-400 093 स्थायीलेखासं./जीआइआरसं./ PAN No. AAECC3150C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Chetan Agarwal, AR प्रत्यथीकीओरसे/Respondentby : Ms. Shreekala Pardeshi, DR…

M/S Kundali Jewel (India) Private Limited, Mumbai vs. ITO - 12(3)(1), Mumbai

In the result, the appeal filed by the assessee is hereby partly allowed and the appeal filed by the revenue is hereby dismissed

ITA 3511/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Feb 2021AY 2012-13

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 3511/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Kundali Jewels (India) बिधम/ The Income Tax Officer 12 Pvt. Ltd. (3)(1) Vs. Room No.147 A, 1St Floor, 1/1705, Challenger Tower, Thakur Village, Kandivali Aayakar Bhavan, M. K. (E), Mumbai. Marg, Mumbai-400020. आयकर अपील सं/ I.T.A. No. 4337/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2012-13) The Income Tax Officer 12 बिधम/ M/S. Kundali Jewels (India) (3)(1) Pvt. Ltd. Vs. Room No.147 A, 1St Floor, 1/1705, Challenger Tower, Aayakar Bhavan, M. K. Thakur Village, Kandivali Marg, Mumbai-400020. (E), Mumbai. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Pnek10340B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rashmikant C. Modi Ms. Ketki Rajeshirke Revenue By: Shri Gurbinder Singh (Dr) सुनवाई की तारीख / Date Of Hearing: 04/02/2021 घोषणा की तारीख /Date Of Pronouncement: 23/02/2021 आदेश / O R D E R Per Amarjit Singh (Jm) The Assessee As Well As Revenue Have Filed The Above Mentioned Appeals Against The Order Dated 29.03.2019 Passed By The Commissioner Of Income Tax (Appeals) -21, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13. Ita. No.3511/Mum/2019 4337/Mum/2019 A.Y. 2012-13 2. The Assessee Has Filed The Present Appeal Against The Order Dated 29.03.2019 Passed By The Commissioner Of Income Tax (Appeals) -21, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012- 13. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Rashmikant C. ModiFor Respondent: Shri Gurbinder Singh (DR)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 32Section 40

…Ld. Representative of the 5 4337/Mum/2019 A.Y. 2012-13 assessee has placed reliance upon the decision of Hon‟ble ITAT Mumbai Bench in the case of Mahindra & Mahindra Ltd. Vs. DCIT, Range-2(2) dated 14.05.2019, CIT Vs. Ansal Land Mark Township Pvt. Ltd. (2015) 61 Taxmann.com 45 (Delhi High Court) and M/s. Hindustan Coca Cola Beverage Vs. CIT dated 16.08.2007. However, on the other hand, the Ld. Representative of the Department has strongly relied upon the finding of the CIT(A). The basic contention of the assessee is that the payee has paid the tax. It is not in dispute that the second proviso of Section 40(a)(ia)…

Pratap Balaji Nikam, Pune vs. Deputy Commissioner of Income-Tax, Circle - 3, Pune

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

ITA 2226/PUN/2017[2009-10]Status: DisposedITAT Pune15 Feb 2021AY 2009-10

Bench: Shri Waseem Ahmed, Am & Shri S. S. Viswanethra Ravi, Jm

For Appellant: Shri Sunil GanooFor Respondent: Shri Vitthal Bhosale

Section 194ASection 201Section 40

…erred appeal before the ld.CIT(A) who also confirmed the order of Assessing Officer by observing as under : “6.3.1. The ld. AR of the appellant relied on the Delhi High Court & Pune ITAT judgments in the case of [CIT vs. Ansal Land Mark Township (P) Ltd., (279 CTR 384) (Delhi High Court), Smt. Prema Pradipkumar Potdar Vs. ITO, Wd-3(3), Latur (ITA NO.1850/PN/2014) (Pune ITAT), in support of his contention that if the payee has paid the tax on the said income in his return of income then it shall be deemed that the assessee had deducted and paid the tax on such income. However, the appellant has failed to furnis…

DCIT-14(2)(2), Mumbai vs. M/S Pfizer Products (India) Pvt Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 2586/MUM/2019[2006-07]Status: DisposedITAT Mumbai11 Feb 2021AY 2006-07

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Mr. Vishal Kalra, ARFor Respondent: Revenue by Ms. Shreekala Pardeshi, DR

Section 143(3)Section 192Section 194CSection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 DCIT-14(2)(2), M/s Pfizer Products (India) Room No. 461, 4th floor, Vs. Pvt. Ltd., Aayakar Bhavan, M.K. Road, The Capital, 1802/1901, Plot Marine Lines, No. C-70, G Block, Bandra Mumbai-400 020. Kurla Complex, Bandra (E), Mumbai-400 051. PAN No. AADCP 8985 B Appellant Respondent : Revenue by Ms. Shreekala Pardeshi, DR Assessee by : Mr. Vishal Kalra, AR : Date of Hearing 11/02/2021 : 11/02/2021 Date of Pronouncement ORDER PER N.K. PRADHAN, A.M…

Arss Infrastructure Projects Ltd., Bhubaneswar vs. DCIT, Corporation Circle- 1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 109/CTK/2020[2012-13]Status: DisposedITAT Cuttack21 Jan 2021AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

For Appellant: Shri P.S.Panda/Kamal Agarwal, ARFor Respondent: Shri M.K.Gautam, CIT DR

Section 40Section 43B

…G.Shankar vs ACIT (ITA No.1832/Bang/2013) iii) ITO vs Dr Jaideep Sharma (2014) 52 taxmann.com 420 (Delhi) iv) Santosh Kumar Kedia vs ITO (ITA No.1905/Kol/2014) and Mitra Guha Builders Co vs DCIT (2016) 65 TAXMANN.COM 243. v) CIT vs Ansal Landmark Township,. 279 CTR 384 (Del) 16. Ld A.R. submitted that where there are divergent views from different Courts, the decision favourable to the assessee shall be adopted as rendered by Hon’ble Supreme Court in the case of CIT vs Vegetable P a g e 7 | 15 ITA No.1 09/CTK/202 0 Assessm ent Y ear : 20 12- 201 3 Products Ltd., (1972) 88 ITR 192(SC). Further, he relied on…

Smt. Cheryl Maria Fernandes, Mumbai vs. ITO (It)-2(3)(1), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 4850/MUM/2019[2011-12]Status: DisposedITAT Mumbai15 Jan 2021AY 2011-12

Section 143(3)Section 147Section 48Section 50Section 50CSection 50C(1)

…ITA No. 4850/Mum/2019 Assessment year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2011-12 Maria Fernandes Cheryl ……………….………Appellant Flat No. 602, Casablanca, 6th floor, 13th Road, Chembur, Mumbai 400 071 [PAN: AAEPF6910E] Vs. Income Tax Officer International Taxation 2(3)(1), Mumbai ……………………Respondent Appearances by None for the appellant Vijaykumar G Subramanyam for the respondent Date of concluding the hearing : January 14, 2021 Date of pronouncement : January 15, 2021 O R D E R P…

M/S Rmc Services, Chandigarh vs. JCIT, Range IV, Chandiarh

In the result, the appeal of the assessee stands allowed for

ITA 1413/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh14 Aug 2020AY 2011-12

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No. 1413/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 M/S Rmc Services, The Jcit, Range Iv, बनाम Sco855,Ist Foor, Chandigarh Nac, Manumajra, Chandigarh "थायी लेखा सं./Pan No: Aajfr6827P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Daya Inder Singh, Addl CIT

Section 201(1)Section 40

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 1413/CHD/2019 "नधा"रण वष" / Assessment Year : 2011-12 M/s RMC Services, The JCIT, Range IV, बनाम SCO855,Ist Foor, Chandigarh NAC, Manumajra, Chandigarh "थायी लेखा सं./PAN NO: AAJFR6827P अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : S…

Meghmani Organics Ltd., Ahmedabad vs. The DCIT., Cent.Circle-1(1), Ahmedabad

In the result, assessee’s appeal is allowed for statistical purpose

ITA 2204/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad28 Jul 2020AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah ARFor Respondent: Shri Vinod Tanwani, Sr. D.R

Section 10BSection 143(3)Section 234ASection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 2204/Ahd/2013 (Assessment Year: 2009-10) Meghmani Organics Limited Vs. DCIT Meghmani House, Shrinivas Society, Central Circle-1(1), Vikas Gruh Road, Ahmedabad-7 Ahmedabad PAN No. AAB CM0 644 E (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah AR Respondent by : Shri Vinod Tanwani, Sr. D.R. Date of Hearing 22.07.2020 Date of Pronouncement 28.07.2020 O R D E R PER Ms. MADHUMITA R…

Bharat Narshibhai Patel, Rajkot-Gujarat vs. The Income Tax Officer, Ward-2(3), Rajkot-Gujarat

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

ITA 516/RJT/2015[2010-11]Status: DisposedITAT Rajkot02 Jun 2020AY 2010-11

Bench: Us.

For Appellant: Written SubmissionFor Respondent: Shri Suhas Mistry, Sr. D.R

Section 143(3)Section 194ASection 271CSection 40Section 40(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmad, Accountant Member and Ms. Madhumita Roy, Judicial Member Assessment Year 2010-11 Bharat Narshibhai Patel, The ITO, Prop. M/s. Pushpam Ward-2(3), Creation, Sant Kabir Vs Rajkot Road, Opp. Rajkumar (Respondent) Textile, Rajkot PAN: ADPPP6615C (Appellant) Revenue by: Shri Suhas Mistry, Sr. D.R. Assessee by: Written Submission Date of hearing : 28-02-2020 Date of pronouncement : 02-06-2020 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-2, Rajkot dated 14-08-2015, in proceed…

Manoj Mittal, Delhi vs. ACIT, New Delhi

Appeal is dismissed

ITA 4596/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Feb 2020AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. C.S.Anand, C.AFor Respondent: Ms. Rakhi Vimal, Sr. DR

Section 2(22)(e)Section 50Section 50CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-4596/Del/2016 Assessment Year: 2010-11 Manoj Mittal Vs. Asstt. Commissioner of Income Tax H-1, Ashok Vihar, Phase I, Circle-19(1), New Delhi Delhi- 110052 Appellant Respondent Assessee by : Sh. C.S.Anand, C.A. Revenue by : Ms. Rakhi Vimal, Sr. DR ORDER PER ANADEE NATH MISSHRA, A.M.: (A) This appeal filed by the assessee is against impugned appellate order dated 04.07.2016 passed by the Ld. CIT (Appeals)-12, New Delhi for assessment year 2010-11. Fo…

Sh. Dhan Prakash Gupta, New Delhi vs. ACIT, New Delhi

Appeal of the assessee stand allowed for statistical purposes

ITA 1297/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jan 2020AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri R.K.Bhalla, CAFor Respondent: Ms. Ashima Neb, Sr. DR

Section 139Section 201(1)Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1297/Del/2017, A.Y. 2012-13 Sh. Dhan Prakash Vs. ACIT Gupta Circle-36(1) C-3, Wazirpur Industrial Area New Delhi New Delhi PAN : AEJPG1212R (Appellant) (Respondent) Department by: Ms. Ashima Neb, Sr. DR Assessee by : Shri R.K.Bhalla, CA Date of Hearing 30/10/2019 Date of 27/01/2020 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the Assessee against order dated 27.04.2015 passed by the Ld. Commissioner of Income Ta…

Shri Vikram Singh Shekhawat, Jaipur vs. Deputy Commissioner of Income Tax, Circle, Sikar

In the result, the appeals filed by the assessee in ITA No

ITA 484/JPR/2019[2013-14]Status: DisposedITAT Jaipur23 Jan 2020AY 2013-14

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri K.C. Gupta, JCIT DR

Section 143(3)Section 145(3)Section 154Section 234A

…rvations and after carrying out necessary verifications regarding related payments having been taken into account by the recipients in The above case has been affirmed by the Honble Delhi High Court in the case of CIT v/s Ansal Land Mark Towenship (P) Ltd dt. 279 CTR 384(Del) 28.08.2015 copy is enclosed. Hence the issue now till is settled. In the present case the assessee had submitted the certificate from the payee and the ld. AO has not disputed the same. 1.2 It is submitted that the underlying idea and basic concept of TDS was to ensure an early and fast recovery of the taxes. It is designed so that the payer…

M/S Marutinandan Construction, Rajkot-Gujarat vs. The Income Tax Officer, WD-1(3), Rajkot-Gujarat

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

ITA 737/RJT/2014[2010-11]Status: DisposedITAT Rajkot06 Jan 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Written submission (Shri D.R.Adhia –For Respondent: Shri Sanjeev Jain, Sr.DR

Section 194CSection 40

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.737/Rjt/2014 (Assessment Year : 2010-11) M/s.Marutinandan Construction Vs. The ITO 208-Land Mark Building Ward-1(3) 2nd Floor, Astron Chowk Rajkot Rajkot [PAN No. AAHFMN 8678 B] (Appellant) .. (Respondent) Appellant by : Written submission (Shri D.R.Adhia – AR) Respondent by : Shri Sanjeev Jain, Sr.DR Date of Hearing 22/11/2019 Date of Pronouncement 06/ 01/2020 O R D…

Vipulkumar Hemantlal Popat, Upleta, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1(4), Rajkot-Gujarat

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

ITA 321/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.321/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR

Section 194CSection 194C(5)Section 194C(6)Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.321/RJT/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Vipulkumar Hematlal Popat, I.T.O, Prop. M/s Mdhav Agro Industries, Vs. Ward-1(4), Nilkanth Khandsari Compound, Rajkot. Dhoraji Road, Upleta PAN: APGPP3103E (Applicant) (Respondent) Assessee by : None (Witten Submission) Revenue by : Shri S.N. Kabra, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 16/10/2019 घोषणा क" तार"ख /Date of Pr…

Rajeshbhai Chimanbhai Javia, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1(4), Rajkot-Gujarat

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

ITA 312/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.312/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR

Section 194HSection 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.312/RJT/2014 "नधा"रण वष"/Asstt. Year: 2008-2009 Rajeshbhai Chimanbhai Javia, I.T.O, Sarvoday Society, Vs. Ward-1(4), Fulwadi Plot,, Rajkot. Bhayavadar, Upleta PAN: AFPPJ8545M (Applicant) (Respondent) Assessee by : None (Witten Submission) Revenue by : Shri S.N. Kabra, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 16/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 12/12/2019 आदेश…