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 366,470 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 147Section 143(3)Section 1961Section 250Section 148Section 40(a)(ia)Section 119Section 127

Issues it is cited on

section 50(1)section 50c(1)safe harboursection 50c(2)sanction under section 151circle ratesection 43csection 43cafull value of considerationsection 40(a)(i)material facts necessary for assessmentstamp duty value

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

M/S. Country Club India Ltd., Hyderabad vs. ACIT, Circle-1(2), Hyderabad

In the result, the grounds of the appeal of the assessee on this issue are allowed

ITA 1689/HYD/2012[2009-10]Status: DisposedITAT Hyderabad22 May 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2009-10 M/S Country Club Vs. Asst. Cit, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known As Country Club India Ltd.,) Hyderabad.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy
Section 40Section 40A(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s Country Club vs. Asst. CIT, Circle-1(2), Hospitality & Holidays Ltd., Hyderabad. (Formerly Known as Country Club India Ltd.,) Hyderabad. PAN – AAACC8276B (Applicant) (Respondent) Assessment Year: 2009-10 Asst. CIT, Circle-1(2), M/s Country Club Hyderabad Hospitality & Holidays Ltd., (Formerly Known as Country Club India Ltd.,) Hyderabad. PAN-AAACC8276B (Applicant) (Respondent) Assessee by : Shri P. Murali Mohan Rao Revenue…

ACIT, Circle-1(2), Hyderabad vs. M/S. Country Club (I) Ltd, Hyderabad

In the result, assessee’s appeal is treated as partly allowed for statistical purposes

ITA 1654/HYD/2012[2008-09]Status: DisposedITAT Hyderabad27 Apr 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmancountry Club Hospitality & Vs Addl. Cit, Range-1 Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent) Asstt. Commissioner Of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy, DR
Section 200Section 201(1)Section 40Section 40A(3)Section 43B

…ITA Nos 1504 and 1654 of 2012. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member Country Club Hospitality & Vs Addl. CIT, Range-1 Holidays Ltd Hyderabad Hyderabad PAN: AAACC 9376 B (Appellant) (Respondent) Asstt. Commissioner of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad PAN: AAACC 9376 B (Appellant) (Respondent) For Assessee : Shri P. Murali Mohan Rao For Revenue : Dr. K. Srinivas Reddy, DR Date of Hearing: 21.02.2018 Date of Pronouncement: 27.04.2018 O…

M/S Country Club (India) Ltd, Hyderabad vs. Addl. CIT, Range-1, Hyderabad

In the result, assessee’s appeal is treated as partly allowed for statistical purposes

ITA 1504/HYD/2012[2008-09]Status: DisposedITAT Hyderabad27 Apr 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmancountry Club Hospitality & Vs Addl. Cit, Range-1 Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent) Asstt. Commissioner Of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad Pan: Aaacc 9376 B (Appellant) (Respondent)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Dr. K. Srinivas Reddy, DR
Section 200Section 201(1)Section 40Section 40A(3)Section 43B

…ITA Nos 1504 and 1654 of 2012. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member Country Club Hospitality & Vs Addl. CIT, Range-1 Holidays Ltd Hyderabad Hyderabad PAN: AAACC 9376 B (Appellant) (Respondent) Asstt. Commissioner of Country Club Hospitality & Income Tax, Circle 1(2) Vs Holidays Ltd Hyderabad Hyderabad PAN: AAACC 9376 B (Appellant) (Respondent) For Assessee : Shri P. Murali Mohan Rao For Revenue : Dr. K. Srinivas Reddy, DR Date of Hearing: 21.02.2018 Date of Pronouncement: 27.04.2018 O…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appealsof the assessee are partly allowed

ITA 636/BANG/2017[2011-12]Status: DisposedITAT Bangalore19 Apr 2018AY 2011-12

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Smt. Vandana Sagar
Section 143(3)Section 14ASection 153ASection 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.581, 596, 622, 636/Bang/2017 Assessment years : 2007-08, 2011-12, 2012-13, 2013-14 M/s. Delhi International The Deputy Commissioner of Airport Pvt. Ltd., Income Tax, No.25/1, Skip House, Central Circle 2(2), Vs. Museum Road, Bengaluru. Bengaluru – 560 025. PAN : AACCD 3570 F APPELLANT RESPONDENT Assessee by : Shri. Sunil Jain, CA Revenue by : Smt. Vandana Sagar Date of hearing : 19.01.2018 Date of Pronouncement : 19.04.2018 O R D E R Per Sunil Kumar Yadav, Ju…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appealsof the assessee are partly allowed

ITA 622/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Apr 2018AY 2012-13

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Smt. Vandana Sagar
Section 143(3)Section 14ASection 153ASection 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.581, 596, 622, 636/Bang/2017 Assessment years : 2007-08, 2011-12, 2012-13, 2013-14 M/s. Delhi International The Deputy Commissioner of Airport Pvt. Ltd., Income Tax, No.25/1, Skip House, Central Circle 2(2), Vs. Museum Road, Bengaluru. Bengaluru – 560 025. PAN : AACCD 3570 F APPELLANT RESPONDENT Assessee by : Shri. Sunil Jain, CA Revenue by : Smt. Vandana Sagar Date of hearing : 19.01.2018 Date of Pronouncement : 19.04.2018 O R D E R Per Sunil Kumar Yadav, Ju…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appealsof the assessee are partly allowed

ITA 596/BANG/2017[2013-14]Status: DisposedITAT Bangalore19 Apr 2018AY 2013-14

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Smt. Vandana Sagar
Section 143(3)Section 14ASection 153ASection 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.581, 596, 622, 636/Bang/2017 Assessment years : 2007-08, 2011-12, 2012-13, 2013-14 M/s. Delhi International The Deputy Commissioner of Airport Pvt. Ltd., Income Tax, No.25/1, Skip House, Central Circle 2(2), Vs. Museum Road, Bengaluru. Bengaluru – 560 025. PAN : AACCD 3570 F APPELLANT RESPONDENT Assessee by : Shri. Sunil Jain, CA Revenue by : Smt. Vandana Sagar Date of hearing : 19.01.2018 Date of Pronouncement : 19.04.2018 O R D E R Per Sunil Kumar Yadav, Ju…

M/S Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appealsof the assessee are partly allowed

ITA 581/BANG/2017[2007-08]Status: DisposedITAT Bangalore19 Apr 2018AY 2007-08

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Smt. Vandana Sagar
Section 143(3)Section 14ASection 153ASection 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.581, 596, 622, 636/Bang/2017 Assessment years : 2007-08, 2011-12, 2012-13, 2013-14 M/s. Delhi International The Deputy Commissioner of Airport Pvt. Ltd., Income Tax, No.25/1, Skip House, Central Circle 2(2), Vs. Museum Road, Bengaluru. Bengaluru – 560 025. PAN : AACCD 3570 F APPELLANT RESPONDENT Assessee by : Shri. Sunil Jain, CA Revenue by : Smt. Vandana Sagar Date of hearing : 19.01.2018 Date of Pronouncement : 19.04.2018 O R D E R Per Sunil Kumar Yadav, Ju…

Global Enterprises, Kolkata vs. JCIT, R-34, Kolkata, Karnataka

In the result the appeal of the assessee is partly allowed

ITA 845/KOL/2016[2010-2011]Status: DisposedITAT Kolkata02 Feb 2018AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No. 845/Kol/2016 Assessment Year : 2010-11

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Smt. Ranu Biswas, Addl DIT
Section 194CSection 40Section 40A(3)

…can be made u/s 40(a)(ia) of the Ac should be made. This proviso was inserted by the Finance Act, 2012 w.e.f. 01.04.2013. This amendment was held to be applicable retrospectivley by the Hon’ble Delhi Curt in the case of Anasal Land mark Township (P)Ltd (2016) 61 Taxmann.com 45 (Delhi). I am of the view that in the light of the aforesaid submissio, the additon confirmed by the CIT(A) should be set aside and the issue remanded to the AO for fresh consideration in the light of the submisisons made by the assessee before me. 3 4 Global Enterprises A.Yr.2010-11 11. Ground No.4 was not pressed and hence dismissed as n…

Toshkumar Haribhau Patil, Mumbai vs. Income Tax Officer Ward-2(4), Kalyan

In the result, the addition of Rs

ITA 6240/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Jan 2018AY 2013-14

Bench: Shri D.T. Garasiaassessment Year: 2013-14 Mr. Toshkumar Haribhau Patil, Ito Ward 2(4), M/S. Sai Industries, Rani Mension, Murbad Road, C 2/10, S.No.165/A/4, Kalyan West Vs. Radheshyam Industrial Estate, Pin-421 306 Asangoan, Shahpur, Thane- 421 601 Pan: Aampf0328C (Appellant) (Respondent) Present For: Assessee By : Shri Devendra Jain, A.R. Revenue By : Ms. N. Hemalatha, D.R. Date Of Hearing : 21.12.2017 Date Of Pronouncement : 31.01.2018 O R D E R

For Appellant: Shri Devendra Jain, A.RFor Respondent: Ms. N. Hemalatha, D.R
Section 194Section 194CSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2013-14 Mr. Toshkumar Haribhau Patil, ITO Ward 2(4), M/s. Sai Industries, Rani Mension, Murbad Road, C 2/10, S.No.165/A/4, Kalyan West Vs. Radheshyam Industrial Estate, Pin-421 306 Asangoan, Shahpur, Thane- 421 601 PAN: AAMPF0328C (Appellant) (Respondent) Present for: Assessee by : Shri Devendra Jain, A.R. Revenue by : Ms. N. Hemalatha, D.R. Date of Hearing : 21.12.2017 Date of Pronouncement : 31.01.2018 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

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

ITA 1329/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

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

ITA 1251/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

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

ITA 1250/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

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

ITA 1229/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

R.V. Electrotech Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical

ITA 3788/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Dec 2017AY 2012-13

Bench: Shri R. K. Pandaassessment Year : 2012-13 R. V. Electrotech Pvt. Ltd., Ito, Ward- 20(4), 304, Laxman Palace, New Delhi 19, Veer Savarkar Block, Vs. Shakkarpur, Delhi.

For Appellant: Shri V. K. Tulsiyan, CAFor Respondent: Ms. Yamini, Sr.DR
Section 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2012-13 R. V. Electrotech Pvt. Ltd., ITO, Ward- 20(4), 304, Laxman Palace, New Delhi 19, Veer Savarkar Block, Vs. Shakkarpur, Delhi. PAN : AAACR5695K (Appellant) (Respondent) Assessee by : Shri V. K. Tulsiyan, CA Department by : Ms. Yamini, Sr.DR Date of hearing : 22-11-2017 Date of pronouncement : 07-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 08.03.2017 of the ld. CIT(A)- 36, New Delhi relating to assessment year 20…

ACIT, New Delhi vs. Sh. Satish Sehrawat, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes and Revenue’s appeal is partly allowed for statistical purposes

ITA 2791/DEL/2013[2009-10]Status: DisposedITAT Delhi28 Nov 2017AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 201(1)Section 40Section 40(1)(ia)

…the applicability of the said provisos with retrospective effect, he submitted that now this issue stands covered in favour of the assessee by the judgment of the Hon'ble High Court of Delhi in the case of CIT vs. Ansal Land Mark Township (P) Ltd. reported in 377 ITR 365, wherein it has held that the provisos inserted by the Finance Act 2012 in section 40(1)(ia) and 201(1) are declaratory and curative in nature and therefore have to be given retrospective effect from 1.4.2005. Along with the said petition the assessee has also filed certificates from Chartered Accountant of the respective companies. 5. On the ot…

ITO, WD-12(1), Kolkata vs. M/S Shilpa Creation Pvt. Ltd., Kolkata

In the result, for statistical purpose, the appeal for Revenue is 7

ITA 1729/KOL/2014[2005-06]Status: DisposedITAT Kolkata08 Nov 2017AY 2005-06

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2005-06

Section 133(6)Section 143(3)Section 194CSection 40

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2005-06 ITO Ward-12(1), M/s Shilpa Creation Pvt. बनाम / Aayakar Bhawan, P-7, Ltd., 3/2 Green Park, V/s. Chowringhee Square, Kolkata-700 019 Kolkata-69 [PAN No.AAECS 5267 L] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Robin Chowdhury, Addl. CIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri S.M. Surana, Advocate ""यथ" क" ओर से/By Respondent 03-10-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of…

M/S. Power Plant Engineers Limited, New Delhi vs. ITO, New Delhi

In the result appeal of the assessee is partly allowed

ITA 634/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Oct 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishipower Plant Engineers Ltd, Vs. Ito, 28, Najaf Garh Road, Ward-14(3), New Delhi New Delhi Pan:Aadcp3971H (Appellant) (Respondent)

For Appellant: Shri Atique Ahmad, Sr. DRFor Respondent: Shri V.K. Tulsian, FCA
Section 115Section 192Section 194CSection 40Section 40aSection 4o

…e. The assessee cannot be held to be an assessee in default and no disallowance under section 40 a (ia) should have been made. The above issue is already been dealt with by the Hon‘ble Delhi High Court in case of CIT versus Ansal Landmark Township (P) Limited 61 Taxmann.com 45 (Delhi) as under:- “9. It is seen that the second proviso to Section 40(a)(ia) was inserted by the Finance Act, 2012 with effect from 1st April 2013. The effect of the said proviso is to introduce a legal fiction where an Assessee fails to deduct tax in accordance with the provisions of Chapter XVII B. Where such Assessee is deemed not to…

Kuloday Technopack P. Ltd, Mumbai vs. ITO 8(2)(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 3300/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. M. SubramanianFor Respondent: Shri Rajesh Kumar Yadav,DR
Section 143(3)Section 154Section 172Section 172(1)Section 194CSection 195Section 40

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No. 3300/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No. 2423/Mum/2014 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Kuloday Technopack Private ITO-8(2)(2), Ltd., Aaykar Bhavan, 25, Sona Industrial Estate, v. Parsi Panchayat Road, Churchgate, Mumbai Andheri (E), Mumbai- 400020 400069. स्थायी ऱेखा सं./ PAN : AAACK3957H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee b…

Hydromet (India) Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 849/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Jun 2017AY 2012-13

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.849/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 M/S. Hydromet (India) Ltd., The Deputy Commissioner Of No. 241, Mint Street, V Floor, Park Vs. Income Tax, Town, Chennai 600 003. Corporate Circle 2(2), Chennai – 34. [Pan:Aaach7165A] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri V.S. Jayakumar, Advocate ""यथ" क" ओर से/Respondent By : Shri A. Srinivasan, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 12.06.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri V.S. Jayakumar, AdvocateFor Respondent: Shri A. Srinivasan, JCIT
Section 143(3)Section 40

…nsal Landmark Township Pvt. Ltd. v. Addl.CIT in I.T.A. No. 2972/Del/2012 for the assessment year 2008-09 and in I.T.A. No. 877/Del/2013 for the assessment year 2009-10 and confirmed by the Hon’ble Delhi High Court in the case of CIT v. Ansal Landmark Township 279 CTR 384 (Del), the ld. Counsel for the assessee has prayed that the same decision should be followed in the present case. 5. On the other hand, by supporting the orders of authorities below, the ld. DR has submitted that the assessee has not filed any details before the Assessing Officer for verification. It is not known as to whether the assessee and t…

ACIT, Tiruppur vs. Quantum Knits P Ltd., Coimbatore

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

ITA 2164/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Jun 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2164/Mds/2014 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. Quantum Knits P. Ltd., Income Tax, Company Circle, Vs. 181, Kollupalayam Village, Arasur Post, 121, 60 Feet Road, Tirupur-2. Coimbatore 641 407. [Pan:Aaacq1959K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri A.V. Sreekanth, Jcit ""यथ" क" ओर से/Respondent By : Shri A.S. Sriraman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 04.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) Ii, Coimbatore Dated 29.05.2014 Relevant To The Assessment Year 2010-11. The Revenue Has Raised The Following Grounds: “1. The Order Of The Learned Cit(Appeals)-Ii, Coimbatore Is Against Facts, Law & Circumstances Of The Case. 2. The Cit(A)-Ii, Coimbatore Has Erred In Holding That Since The Recipient Has Admitted The Sum Received As Income & Paid Taxes There On Then The 2

For Appellant: Shri A.V. Sreekanth, JCITFor Respondent: Shri A.S. Sriraman, Advocate
Section 143(2)Section 194CSection 40

…f the Assessing Officer is restored. 6. On the other hand, by relying on the decision of the Chennai Benches of the Tribunal in the case of Star Investments Pt. Ltd. v. ACIT in ITA Nos. 20 & 231/Mds/2015 dated 21.06.2016 and Ansal Landmark Township Pvt. Ltd. 279 CTR 384 (Del) the ld. Counsel for the assessee has strongly supported the orders of the ld. CIT(A) and prayed for confirming the order passed by the ld. CIT(A). 7. We have heard both sides, perused the materials available on record and gone through the orders of authorities below. In this case, we find that the assessee has paid ₹.7,13,98,602/- as busin…